试论台湾公司发展对其立法的影响

发布时间：2018-06-12 20:36

本文选题：台湾公司法 + 公司法规范　；参考：《福建论坛(经济社会版)》1992年10期

【摘要】：正公司作为一种企业组织形式,是商品经济发展的产物,但作为法律人格者,其全部生命却直接源于法律的赋予,公司法规范着公司组织结构及管理、经营活动;另一方面,公司发展又影响着公司立法,迫使公司法适应其变化发展,从而达成适应一定的经济关系发展的目标。在过去四十年的公司立法史上,台湾当局对其公司法进行了多次重大的修正,在坚持大陆法系国家公司立法原则的同时,引进了英美法系国家公司法中的授权资本、公司重整等重要法律制度,强化公司经营管理机制,使台湾公司法顺应了经济发展。但从目前情况看,台湾公司法仍面临着一场新的挑战。
[Abstract]:As a form of enterprise organization, the company is the product of the development of commodity economy. But as a legal personality, the whole life is directly derived from the law, and the company law regulates the organizational structure and management of the company. On the other hand, the development of the company affects the legislation of the company and compels the company law to adapt to its change and development. In the history of corporate legislation in the past forty years, the Taiwan authorities have made several major amendments to the law of the company in the past forty years. While adhering to the legislative principles of the continental law countries, it introduced the authorized capital in the company law of the Anglo American legal system, the reorganization of the company and other important legal systems, and the strengthening of the public. The operation and management mechanism of the company has made the Taiwan company law conform to the economic development. However, judging from the current situation, the Taiwan company law is still facing a new challenge.

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