論資本公積之意義與使用目的

The Nature of Capital Surplus and its Purpose of Use

資本公積係一跨越法律學與會計學兩個領域的概念，在 2001 年公司法刪除資本公積的例示性規定後，公司法學就將資本公積意義的探求推卸給會計學界，但時至今日，吾人對資本公積的理解似乎仍只能由會計學教 科書上各類交易的會計分錄推論出來。2012 年立法者又進一步將資本公積的使用目的放寬至發給股東現金，此一結果更違反會計學理上出資與盈餘應嚴加區分的基本原則。有鑑於公司法學與會計學間溝通不良的困境，本 文試圖以法律學的觀點去探索會計學上的原則，以目前各種會計法令、準 則與主管機關函釋所處理與資本公積相關的問題為本，並參酌德國法上資 本公積的相關規定，試圖發現資本公積此一概念的共同特徵，並為其使用限制之放寬尋求一合理的解釋。

The concept of capital surplus is a problem of transdiscipline between law and accounting. Since the article 238 of Taiwan's Company Act was repealed in 2001, the company law ignored this problem and left it to the science of accounting. However, the latter offered nothing but numbers of accounting entries in text books. The Taiwan's Company Act was further amended in 2014 to expend the use of capital surplus, which allowed companies to distribute capital surplus to shareholders in form of cash. As a result, contrary to the principles of accounting, the untouchable line between capital and earnings was broken. In the light of this dilemma, this essay will try to research the problem of accounting from the viewpoints of law. The objects of the exploration are the related accounting regulations, standards, the interpretative rules of central competent authorities regarding to capital surplus and the German law as well. The following analysis aims to discover the common characteristics of capital surplus and to justify the extension of its use.