Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/137684


Title: 公司法下債權人保護之比較法研究-以公司分派行為為中心
Corporate Distribution and Creditor Protection: A Comparative Law Perspective
Authors: 江佑庭
Chiang, You-Ting
Contributors: 朱德芳
江佑庭
Chiang, You-Ting
Keywords: 代理理論
籌資面代理問題
盈餘分派
股票買回
減資
分派行為
債權人保護
償付能力測試
債權人公告及異議程序
Date: 2021
Issue Date: 2021-11-01 12:02:36 (UTC+8)
Abstract: 公司代理理論得分為管理面和籌資面代理問題,而在籌資面代理問題下,管 理人所為之決策將藉由犧牲公司債權人的利益,追求股東利益之最大化,其具體 之手段即得以盈餘分派、股票買回、減資等「分派行為」為之。本文分析我國現 行法有關「分派行為」之規範模式,發現其多存在「規範彈性不足」、「規範不一 致」、「規範有效性不足」之問題,進而產生降低公司經營效率、增加法規套利風 險及債權人保護不足之情形。
基此,本文比較分析我國與英美法系各國對於「分派行為」之規範模式後認 為,我國法應增訂「債權人請求裁判撤銷決議之權利」使其搭配「償付能力測試」 作為債權人保護機制(模式一),同時修正我國之「債權人公告及異議程序」(模 式二),規定公司得自「模式一」或「模式二」擇一踐行,並一體適用於所有之 分派行為,且統一規範分派行為之權限機關,原則上應由董事會決議為之;再者, 從增加公司資金運用彈性、提升公司經營效率之角度出發,應刪除我國現行公司 法對於盈餘分派與盈餘公積分派之限制,並刪除以買回目的作為股份買回之限制 基準,放寬我國公司股份買回之限制,使我國從「原則禁止,例外允許」之規範 模式轉為「原則允許,例外限制或禁止」之規範模式;此外,應區分「實質減資」 與「形式減資」,並僅要求「實質減資」需踐行債權人保護機制,並將任何涉及 減少股本或資本公積,而將公司之資產流向股東之行為,納入實質減資之規範射 程範圍,以避免規範漏洞及法規套利風險;最後,從交易安全維護之觀點出發, 應使違法分派行為有效,並增設股東追償機制作為配套措施,而就違法分派行 為,應在增設豁免條款之前提下,課予董事統一的民事責任。
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35. Moran v. Household Int'l, Inc., 500 A.2d 1346 (Del. 1985).
36. Morris v. Standard Gas & Electric Co., 63 A.2d 577 (Del.Ch.1949).
37. N. Am. Cath. Educ. Programming Found., Inc. v. Cardinale, 567 F.3d 181 (1st Cir. 2009).
38. Noonan v. Harrington, 740 F. Supp. 2d 970, 83 Fed. R. Evid. Serv. 748 (C.D. Ill. 2010).
39. North American Catholic Educational Programming Foundation, Inc. v. Gheewalla, 930 A.2d 92 (Del. 2007).
40. Noza Holdings Pty Ltd v Commissioner of Taxation, FCA 46 (2011).
41. Paramount Commc'ns, Inc. v. Time Inc., 571 A.2d 1140 (Del. 1989).
42. Pennsylvania Iron Works v. Mackenzie, 190 Mass. 61, 76 N.E. 228 (1906).
43. Pereira v. Farace, 413 F.3d 330 (2d Cir. 2005).
44. PHP Liquidating, LLC v. Robbins, 291 B.R. 603 (D. Del. 2003).
45. Powell & Duncan v Fryer, Tonkin & Perry No. SCGRG-98-431, SASC 97 (2000).
46. Powell v Fryer, SASC 97; 18 ACLC 480 (2000).
47. Production Res. Group v. NCT Group, Inc., 863 A.2d 772 (Del.Ch. 2004).
48. Pub. Inv. Ltd. v. Bandeirante Corp., 740 F.2d 1222 (D.C. Cir. 1984).
49. Rales v. Blasband, 634 A.2d 927 (Del. 1993).
50. Re Village Roadshow Limited, VSC 440 (Supreme Court of Victoria, 2003).
51. Revlon, Inc. v. MacAndrews & Forbes Holdings, Inc., 506 A.2d 173 (Del. 1986).
52. Sandell v Porter, 115 CLR 666, (1966).
53. Sarissa Capital Domestic Fund LP v. Innoviva, Inc., C.A. No. 2017-0309-JRS (Del. Ch. 2017).
54. Sinclair Oil Corp. v. Levien, 280 A.2d 717, 721 (Del. 1971).
55. Siple v. S & K Plumbing & Heating, Inc., 1982 WL 8789 (Del. Ch. 1982).
56. Southern Cross Interiors Pty Ltd v Deputy Commissioner of Taxation, NSWSC 62 (2000); 53 NSWLR 213 (2000).
57. Spies v R, HCA 43; 201 CLR 603; 173 ALR 529; 74 ALJR 1263 (2000).
58. Standard Chartered Bank v Antico, 13 ACLC 1381 (1995).
59. Sutherland & Anor as joint liquidators of Australian Coal Technology v Hanson Construction Materials Pty Ltd, NSWSC 232 (2009).
60. The Bell Group Ltd (In Liq) v Westpac Banking Corporation, WASC 239 (2008).
61. U. S. v. Byrum, 408 U.S. 125, 92 S. Ct. 2382, 33 L. Ed. 2d 238 (1972).
62. United States Bank Nat'l Ass'n v. United States Timberlands Klamath Falls, LLC, 864 A.2d 930 (Del.Ch. 2004).
63. Unocal Corp. v. Mesa Petroleum Co., 493 A.2d 946 (Del. 1985).
64. Venner v. Southern Pac. Co., 279 F. 832 (C.C.A. 2d Cir. 1922).
65. Village Roadshow Limited v Boswell Filmgellschaft mbH, VSCA 16 (2004).
66. Walker v Wimborne, HCA 7; 137 CLR 1 (1976).
67. Williams v. Sandman, 187 F.3d 379, 39 U.C.C. Rep. Serv. 2d 591 (4th Cir. 1999).
68. Zapata Corp. v. Maldonado, 430 A.2d 779, 782 (Del. 1981).
Description: 碩士
國立政治大學
法律學系
106651007
Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106651007
Data Type: thesis
Appears in Collections:[法律學系] 學位論文

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