關 鍵 詞: |
閉鎖性股份有限公司;有限合夥;出資種類之限額;普通合夥人;控制權安排 |
中文摘要: |
近年來我國新增閉鎖性股份有限公司及有限合夥之商業組織(Business Organization)型態供創業者選擇,除了引進外國制度外,事實上亦係回應我國商業新創之需求,但在引進新制度之同時,因為各種因素而使得該種制度在外國原先所具有的彈性消失,從而亦不受創業股東之青睞,誠為憾事。 本文擬以閉鎖性股份有限公司與有限合夥組織功能上之差異進行比較,就組織型態與適合之產業屬性傾向、出資種類與限額之規定、減資與退夥、股份與合夥利益之轉讓、控制權安排、股東外部責任範圍、得否公開募集資金、盈餘分派之彈性以及組織型態之轉換等九個議題進行討論,希冀對我國商業組織法制之改革提供意見。
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英文關鍵詞: |
Close Company;Limited Partnership;Non-Cash Paid-In Capital Upper Ceiling;General Partner;Controlling Power Arrangement |
英文摘要: |
Two new business organizations were adopted in Taiwan-the close company and limited partnership-to provide more options for business founders to start up their business. The foreign legal mechanisms were adopted to fulfill and resolve the recently developments of business model revolution and actual necessities in the business society. However, due to some legal concerns, the flexibility in the foreign legal mechanisms were restricted and some were removed, which made the new business organizations are not welcome by business founders. In this article, the author will try to compare the different functions between close company and limited partnership, more focus on the proper choice for different industries, non-cash paid-in capital and its upper ceiling limitation, capital reduction and partnership withdraw, transfer of shares and partnership interests, controlling power arrangement, shareholders and partners liabilities, legality for public offering, flexibility for dividend distribution, and switch for different business organization etc. The author hopes this article can provide some thoughts for the future legal reforms.
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目 次: |
壹、五種虛擬商業情境-代前言 一、傳統資本密集或勞動密集事業 二、高科技高風險事業 三、一般服務業 四、專案型事業 五、一種綜合的調整 貳、商業組織之種類與選擇 一、我國法學教育與跨領域學習與合作 二、商業組織型態之種類與新創事業之選擇困境 三、股票面額制度在臺灣的演進與變革 四、商業組織型態選擇的考慮 參、閉鎖性股份有限公司與有限合夥功能上之差別與比較 一、適合之產業屬性傾向 二、出資種類與限額之規定 三、減資與退夥 四、股份及合夥利益轉讓之區別與限制 五、控制權安排之區別 六、投資人或股東之權利義務及對事業外部責任範圍不同 七、得否公開募集資金 八、盈餘分派之彈性 九、組織型態之轉換 肆、商業組織之選擇-代結論
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