| 關 鍵 詞： |
股份轉換；股份交換；股份移轉；企業併購；公司分割；三角合併；股份交換公開收構；控股公司；金融控股公司；企業併購法 |
| 中文摘要： |
首先，本文乃從股份轉換之意義、功能及法律性質著手，除探討有無引進股份轉換法制之必要性外，並分析新修正公司法第一百五十六條第六項所定股份交換制度之法律意義。其次，則分析股份轉換與公司分割在實務運用上異同點，以說明股份轉換制度在企業組織再造法制之地位。再者，更從比較法之觀點，針對股份轉換之基本程序、股份轉換之效力、少數股東之保護及債權人之保護等重要議題加以檢討，期能建構我國股份轉換法制之基礎構造，作為我國未來引進股份轉換法制之參考。
最後，本文更從立法論之觀點，指出我國於引進股份轉換制度時，不僅應考量在合理範圍内適度減輕企業組織再造活動之成本，亦應從法制設計衡平性之觀點出發，整體考量有無引進簡易股份交換、簡易公司分割、簡易公司合併及筒易營業受讓等之必要性。此外，觀諸企業併購法所導入之股份轉換制度，除未就目標公司舊股票明定失效之程序外，亦未採行強化股份轉換比率公正性之措施，誠尚有諸多缺漏之處。另外，本文亦建議我國似應針對公司合併、股份轉換、公司分割等較為複雜之企業組織再造活動，特就其股東會決議無效之問題創設統一性規範，以免造成法律關係過於複雜化。
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| 英文關鍵詞： |
Share Exchange；Share Transfer；Corporate Merger and Acquisition；Corporate Division；Triangular Merger；Stock Exchange Tender Offer；Holding Company；Financial Holding Company；Corporate Merger and Acquisition Law |
| 英文摘要： |
First, this article begins from the meaning, function and the legal character of share exchange legal system, not only to discuss the necessity to introduce it into our legal system, but also analyzes the legal meaning of § 156 VI in the new amendment Corporation Law in Taiwan. Second, it analyzes same and different factors of practice between share exchange and corporate division. Then, for the purpose of building up our fundamental structure, and for the consultation of introducing share exchange legal system in the future, this article also from the view of comparative law method to exam questions in basic process, legal effect of share exchange, and the protection of minority shareholders and creditors.
Finally, when introducing share exchange legal system, this article form the view of legislation policy indicates that the necessity to alleviate the cost of business reorganization activity in a reasonable scope. In addition, it is necessary to introduce short-form share exchange, short-form corporate division, short-form merger and short-form business transferring to cope with the equity design of legal system. Besides, according to share exchange legal system in the Corporate Merger and Acquisition Law, the invalid process of old stocks of target company are not present, and the measure of stipulating share exchange’s rate for strengthening the fair trade are not adopted. Moreover, to avoid making legal relation more complex, this article also suggests we should build up general rules of the nullity of shareholders’ meeting regarding to corporate consolidation, share exchange and corporate division, etc.
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| 目 次： |
壹：前言
貳：股份轉換之基本概念
一、股份轉換之意義
二、股份轉換之功能
（一）控股公司之創設
（二）企業併購之手段
三、股份轉換之法律性質
四、股份轉換與公司分割
參：股份轉換基本程序之建構
一、股份轉換程序設計之法理
二、股份轉換程序之基本構造
（一）經營機關之決策程序
（二）股份轉換契約或書類之作成
（三）股份轉換契約或事項之承認
（四）股份轉換之資訊公開
（五）股份轉換之實行
三、簡易股份交換程序之標準
肆：股份轉換之效力
伍：少數股東之保護
一、資訊公開
二、股份收買請求權
三、股份轉換無效之訴
陸：債權人之保護
柒：「企業併購法」股份轉換法制之評釋
一、股份轉換之程序
二、股份轉換之效力
三、少數股東之保護
四、控股公司之上市或上櫃
捌：結論與建議
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