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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/152537


    Title: 論泰山經營權爭奪所涉財務爭議問題分析
    ANALYSIS ON THE FINACIAL DISPUTES INVOLVED IN THE CONTESTS FOR CORPORATE CONTROL OF TAISUN ENTERPRISE CO., LTD.
    Authors: 周兆龍
    Chou, Chao-Lung
    Contributors: 陳明進
    周兆龍
    Chou, Chao-Lung
    Keywords: 經營權爭奪
    公司法第185條
    股權評價方法
    股價淨值比
    Contests for Corporation Control
    Article 185 of the Company Law
    Equity Evaluation Methods
    Price-Book Ratio
    PB Ratio
    Date: 2024
    Issue Date: 2024-08-05 12:38:31 (UTC+8)
    Abstract: 泰山企業股份有限公司 (以下簡稱泰山公司 )於 2022年 12月底至 2023年 5月間爆發市場派即龍邦集團與公司派即詹氏家族就經營權爭奪 (Contests For Corporation Control)所衍生一連串之經營權攻防行動,本論文就泰山公司處分全家便利超商股份有限公司 (以下簡稱全家公司 )處分案及取得街口支付公司 (以下簡稱街口公司 )股權案等爭議,本文透過 股權評價方法 如股價淨值比 (Price-Book Ratio, PB Ratio)、公司法第 185條主要營業資產分析法,分析相關財務爭議問題。對於近年來興起之敵意併購案件及公司
    治理法制,本文 提出 相應之省思及相關建議。
    Taisun Enterprise Co., Ltd. (hereinafter referred to as Taisun Company) broke out a series of events of contests for corporation control between the company faction, namely the Zhan family and the market faction Long Bon Group from December 2022 to May 2023. Concerning the offensive and defensive actions taken by both factions to gain the management rights of Taisun Company, this study is to address the issues about controversies such as Taisun Company’s stock transaction of Taiwan FamilyMart Co., Ltd. (hereinafter referred to as FamilyMart Company) and its acquisition of equity in Jkopay Co. Ltd. This study uses several equity evaluation methods including Price-Book Ratio (PB Ratio) and the Company Law Article 185—Main Business Assets Analysis Method to analyze the related financial disputes. Since more hostile takeovers occurred in practice and corporate governance legislation is increasingly important in recent years, this study examines the issues affecting corporate governance and capital market development and provides relevant suggestions.
    Reference: 1. 西山茂著、婁美蓮譯(2021年)。金融教授教你從財報3表找出會賺錢的公司(初版)。台灣新北市:幸福文化出版社。
    2. 吳宏一、丁意如(2023, July)。泰山公司經營權爭奪案研析。月旦會計實務研究,第67期,第37-49頁。
    3. 最高法院100年度台上字第717號民事判決。
    https://judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPSV,100%2c%e5%8f%b0%e4%b8%8a%2c717%2c20110512
    4. 臺灣高等法院87年度重上更㈠字第141號民事判決。
    https://judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPHV,87%2c%e9%87%8d%e4%b8%8a%e6%9b%b4%ef%99%be%2c141%2c20000711
    5. 臺灣臺北地方法院91年度重訴字第2465號民事判決。
    https://judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPDV,91%2c%e9%87%8d%e8%a8%b4%2c2465%2c20030418%2c2
    6. 臺灣高等法院94年度重上字第218 號民事判決。
    https://judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPHV,94%2c%e9%87%8d%e4%b8%8a%2c218%2c20070330%2c1
    7. 最高法院87年度台上字第1998 號民事判決。
    https://judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPSV,87%2c%e5%8f%b0%e4%b8%8a%2c1998%2c19980828
    8. 臺灣高等法院98年度重上字第629號民事判決。
    https://judgment.judicial.gov.tw/FJUD/data.aspx?ty=JD&id=TPHV,98%2c%e9%87%8d%e4%b8%8a%2c629%2c20100601%2c1
    9. 中福股臨會同日鬧雙胞 投保中心籲請雙方獨董說明。
    https://news.cnyes.com/news/id/4918809
    10. 光洋科經營權之爭延燒,董事長鬧雙包:台鋼市場派被指禿鷹、公司派涉及國安疑慮。
    https://www.thenewslens.com/article/159656

    11. 福客多加盟全家拍板。
    https://www.coolloud.org.tw/node/5470
    12. 泰山首季稅後純益1.55億元較去年同期轉盈 EPS 0.32元。
    https://news.cnyes.com/news/id/5562771

    13. 泰山投資街口取4成股權 胡亦嘉:不會讓出經營權。
    https://www.cna.com.tw/news/afe/202305080234.aspx
    14. 財團法人中華民國會計研究發展基金會 臺灣財務報導準則委員會翻譯(2022年)。國際財務報導準則實務聲明書第2號作重大性判斷。取自金管會認可專區https://ifrs.sfb.gov.tw/ifrs/index.cfm?act=ps
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    111932076
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111932076
    Data Type: thesis
    Appears in Collections:[Executive Master of Business Administration] Theses

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