English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51036932      Online Users : 994
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 法學院 > 法律學系 > 期刊論文 >  Item 140.119/130143


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/130143


    Title: 從美國低利潤有限責任公司（L3C）法制論我國社會企業可能之立法模式
    Study on L3C Legislation in the U.S. and the Future Legal Reform for Social Enterprise in Taiwan
    Authors: 周振鋒
    吳佩蓮
    Contributors: 法學院
    Keywords: 低利潤有限責任公司;社會企業;公益公司;企業社會責任;股東利益最大化
    Low-Profit Limited Liability Company;Social Enterprise;Benefit Corporation;Corporate Social Responsibility;Maximize Shareholders` Interest Interpretation by the Control Yuan;Constitutional Interpretation Procedure Act
    Date: 2019-06
    Issue Date: 2020-06-22
    Abstract: 低利潤有限責任公司（Low-profit Limited Liability Company, L3C）乃美國第一部特別為社會企業所立之專法，具有組織彈性與社會任務優先的特點，自2008年佛蒙特州立法以來已產生不小影響力。本文擬針對L3C立法的遠因與近因、資金結構設計、法規內容以及制度的缺失加以討論與分析，並以美國法之「公益公司」為對照，比較兩種立法模式之優缺點，藉此更深入理解美國社會企業立法內涵。目前國內就社會企業立法討論上，大多聚焦於「公益公司」型態，惟本文根據立法模式之不同，以及基於組織彈性與我國企業多屬中小規模等因素，認為我國將來在社會企業相關立法上，似可將L3C納入選項，以反映社會企業不同之需求。本文結論建議配合調整現行有限公司法制架構，作為引進L3C的必要配套，最後並綜合美國立法經驗觀察提出若干立法建議作為本文結論。
    In the United States, when Vermont adopted the legislation of Low-profit Limited Liability Company (L3C) in 2008, L3C became the first special organization designed for needs of social enterprise. With features like Limited Liability Company (LLC) which is highly contractual framework, L3C puts its social mission prior to profit-making to make sure the former to be achieved. In Taiwan, another legislation called Benefit Corporation has been frequently discussed while L3C has not drawn too much attention in practice and academia. Unlike the existing body of literature in Taiwan mainly focusing on Benefit Corporation, this article will center on issues of L3C legislation, including its formation, capital structure, organizational structure, and potential drawbacks. Generally, L3Cs can run more flexibly than corporations and can reduce legal compliance cost substantially, so such institution can be a good choice for small and medium enterprises in Taiwan. This article suggests that L3C may become one of choices for Taiwan`s social entrepreneurs when Taiwan considers introducing social enterprise legislation from the U.S. This article will also provide some suggestions for Taiwan`s future social enterprise legislation.
    Relation: 輔仁法學, No.57, pp.1-100
    Data Type: article
    Appears in Collections:[法律學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    44.pdf58291KbAdobe PDF2340View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback