政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/127703
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113648/144635 (79%)
造訪人次 : 51682762      線上人數 : 631
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 法學院 > 法律學系 > 期刊論文 >  Item 140.119/127703


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/127703


    題名: 評公司法第 8 條第 3 項之增訂
    Study on Paragraph 3 of Article 8 of the Company Act
    作者: 周振鋒
    Chou, Cheng-Fong
    貢獻者: 法律系
    關鍵詞: 法律上董事;事實上董事;影子董事;幕後董事;控制股東;公司治理;權責相符
    de jure director;de facto director;shadow director;controlling shareholder;corporate governance;accountability
    日期: 2014-01
    上傳時間: 2019-12-04 14:50:05 (UTC+8)
    摘要: 公司法明定董事會為公司業務執行機關，董事握有經營大權，然實際上公司決定、執行、影響公司營運方針與重要決策者可能並非董事，反而另有其人。公司法向來以形式認定董事，故不具董事名義之人決定、執行、影響公司業務執行者，除了符合經理人定義外，無法課其負公司負責人之責任。如此即突顯法規範漏洞之問題，同時也易為有心人所用，規避法律責任。因此，倘有權力者故意不擔任董事或經理人等職位，卻直接或間接執行董事職務或影響公司經營決定時，即有可能難以追訴其法律責任。為因應上開問題，公司法於 2012 年 1 月 4 日增訂第 8 條第 3 項（下稱「本項」），引進「事實上董事」與「影子董事」概念，自此，若有上述情形，不論發生實際執行董事職務或實質控制公司等情事，即可要求實際有權者負董事之法律責任。本項增訂跳脫傳統公司法採形式主義之窠臼，以實質方式認定決定、執行、影響公司業務執行之人，課其公司負責人之責，實乃公司法制之創新管制手段。本項立意雖值得肯定，惟適用牽涉實質認定之概念，為我國法制上所欠缺，是以如何實質認定「事實上董事」與「影子董事」，執行上並非無疑。由於本項係參考英國法所制定，本文擬藉助英國法之概念與經驗，據此試圖了解本項增訂後於我國法可能產生之問題，並提出適用法上的建議，期能協助本項目的之達成。最後，本文將提出對本項執法與修正建議，盼能有助我國邁向更健全之公司治理法制。
    Under the Company Act, the term, Director, only means De Jure Director which refers to those who are validly appointed by the company in which they serve. Thus, any person will not be regarded as a director, even though he/she may occupy the position of director or have substantial influence on the operation of a given company. Thus, a legal loophole has been created because such powerful persons in a company will not be subject to obligation and liability rules of the Company Act imposing on directors (or responsible persons). In response to this loophole, Paragraph 3 of Article 8 of the Company Act (the Paragraph) was enacted in 2012 and introduced De Facto Director and Shadow Director into Taiwan’s legal system. Thus, any person, who occupies the position of a director or gives instructions or directions usually followed by directors of the company, may be deemed as De Facto Director and Shadow Director and then she should be liable for her misconduct, if any, just like De Jure Director. However, both De Facto Director and Shadow Director are new concepts in Taiwan and the identification of De Facto Director and Shadow Director in a given case can be a new problem. To make the Paragraph effectively workable, a clear standard of how to identify De Facto Director and Shadow Director in a given case should play a pivotal role. As U.K. is the first country which introduces such concepts and has had many cases in this regard, its judicial opinions can be good reference for Taiwan’s competent authority. Therefore, this Article will review some important cases in U.K. and propose a suggestive standard for the Paragraph. In addition, this Article will discuss some issues in relation to the application of the Paragraph and analyze how the Paragraph will work closely and effectively with other mechanisms currently existed under the Company Act. In conclusion, with an eye to maintaining accountability consistent with corporate governance, this Article will offer suggestions for future reform on the Paragraph.
    關聯: 中正財經法學, No.8, pp.1-70
    資料類型: article
    顯示於類別:[法律學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML2440檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    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 ©   - 回饋