| 關 鍵 詞： |
公司治理；董事會；內線交易；限制性證券；監察人 |
| 中文摘要： |
我國公司法與證券交易法，無論在法典內容的修訂及司法實務審判方面，於 2011 年都有相當多的發展，這些變動或許非於本年度發生，然卻於本年度開花結果。公司法於本年度共計修法四次，其中三次分別於 6 月、11 月及 12 月公布，而第四次則是於 12 月立法院三讀通過，於 2012 年1 月 4 日公佈施行。證券交易法方面，立法院於 12 月三讀通過，於 2012 年 1 月 4 日始公布施行。綜觀修法之主要內容，主要可區分為適用於一般公司及適用於公開發行公司之修正。在公司法方面，修正內容主要可區分為以下幾類：（1）公司資本與會計；（2）董事及董事會；（3）股東會與股務；（4）有價證券發行。大部分修正內容，都與公司治理有關。在證券交易法方面，修正內容主要區分為下列類別：（1）有價證券發行；（2）財務報導與會計；（3）有價證券之上市與下市；（4）外國公司之管理。2011 年在公司法及證券交易法方面，也有許多司法裁判值得關注，議題範圍很廣。總之，2011 年在公司法及證券交易法，修法內容在公司治理方面，有很多的發展。本文將由公司法之發展進行回顧，除了介紹四次公司法修正之主要內容，也將針對主管機關之重要解釋加以介紹。接著為證券交易法之發展回顧。在法制發展回顧整理之後，將分別針對 2011 年公司法與證券交易法重要案例進行介紹討論，並以最高法院裁判為主要討論範圍。最後為結論。
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| 英文關鍵詞： |
corporate governance；board of directors；restricted securities；insider trading；supervisors |
| 英文摘要： |
The year of 2011 is a very productive year from the development of corporate law and securities law. There were four amendments for the Company Act in June, November and December respectively. The fourth amendment was passed in December and promulgated in January 2012. There was only one amendment for the Securities and Exchange Act which Congress passed in December and signed by the President on January 4, 2012.
The major revisions on the Company Act include the following subjects: (1) Capital and Accounting; (2) Directors and Board of Directors; (3) Shareholders’ Meeting and Shareholders’ Affairs; (4) Issuance of Shares. In Securities and Exchange Act, the major revisions include the following subjects: (1) Public Offering of Securities; (2) Financial Reporting and Accounting; (3) Listing and Delisting of Securities; (4) Regulation of Foreign Issuers.
Basically, the amendments of corporate and securities law in 2011 has a focus on enhancing the corporate governance. In addition to those amendments, there were many cases worth of reading. This article will introduce some cases in the corporate and securities laws decided in 2011, particularly those decided by the Supreme Court. Issues of corporate law cases involve the validity of the board meeting resolution if corporate supervisors are not duly notified; the validity of the transactions between directors and the corporation if not represented by a corporate supervisor required by law; validity of board meeting resolutions if interested directors participate voting. Issues of securities law cases involve whether stabilizing the share price for public offering purpose constitutes market manipulation, and whether it is important to identify the time of the occurrence of material information in insider trading cases.
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| 目 次： |
壹、導論
貳、2011 年公司法之發展
一、股東會與股務
二、公司資本與會計
三、董事及董事會
四、有價證券發行
參、2011 年證券交易法之發展
一、2011 年證券交易法修正重點
二、2010 年證券交易法內線交易規範修正之追蹤
肆、2011 年公司證券法之實務發展
一、公司法案例介紹
二、證券交易法案例介紹
伍、結論
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