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台湾地区“公司法”自1929年12月26日制定以来,随着社会环境与经济发展之需要迄今已历经23次之增修。台湾地区“公司法”制定之初参考大陆法系所奠立之资本三大原则,包括资本确定、资本维持、资本不变三个基础,原系以保护公司债权人与股东权益为目的,然在进入20世纪与2l世纪之当代,面临公司资金筹集之便利、公司营运与资讯之即时揭露、英美法公司会计与法治制度的交互冲击,公司为因应营运发展之客观环境与产业竞争态势之需要,尤其在结合金融市场之创新与实务运作,如认股权证之发行、库藏股之实施、公司折价发兴新股,传统之公司资本三大原则是否必须扬弃或配合作质与量之调适,是值得进一步探讨之课题。早期大陆法系就民法立法之基本原则标榜所为所有权绝对、过失责任与契约自由之原则,在随着社会经济环境进步之需要,典章制度已经普遍的社会化,所有权相对于社会公益之下必须有弹性的退让,无过失责任与定型化契约之规制等之特别立法已屡见不鲜,“公司法”有关资本之三大立法原则在多次之增修之后,显然已经践行了一连串社会化之调整。可是在这社会化之增修进程中,对于公司资本三大原则如何再定位与调适,特别是在“法令制度”修正调整之际,相关运作之配套规范是否周延,本文拟以公司运作实务,透过与相关“法令规定”加以分析比较,期明确定位现行“公司法”有关资本之三大“立法”原则之轮廓,与裨益于“司法”实务认事用“法”之参考。
Since the formulation of “Company Law” in Taiwan since December 26, 1929, the needs of the social environment and economic development have so far been revised up to 23 times. At the beginning of the formulation of “Company Law” in Taiwan, the three basic principles of capital established by the civil law system include the three bases of capital determination, capital maintenance and capital stability. For the purpose of protecting the creditors and shareholders of the Company, However, in the 20th century and the 21st century, the Company faced the immediate financing of the company, the immediate disclosure of the company’s operation and information and the interaction between the accounting and legal systems of Anglo-American companies. In response to the objective environment of the operation and development and the industrial competition Need, especially in the combination of innovation and practice in financial markets, such as the issue of warrants, the implementation of treasury shares, the introduction of new shares at a discount by the Company, the traditional three principles of company capital, must be subordinated or matched with the adjustment of quality and quantity, It is worth discussing further. The early civil law system advertised the principle of absolute ownership, negligence responsibility and freedom of contract on the basic principles of civil law legislation. With the progress of the social and economic environment, the system of laws and ordinances has been generally socialized. The ownership must be compared with that of social welfare It is not uncommon for special legislation such as flexible concessions, non-negligence responsibilities and the regulation of contractualized contracts. After the numerous legislative amendments to the three major legislative principles on capital, it is clear that a series of socializations have been practiced Adjustment. However, in this process of socialization, how to reposition and adjust the three major principles of corporate capital, especially when the “decree system ” is revised and adjusted, whether the supporting norms of related operations are prolonged or not, Practice, through the relevant “statute ” to be compared with the analysis of the period clearly defined the current “corporate law ” the capital of the three “legislative ” the outline of the principle, and benefit from “judicial ” Things “Law ” reference.