新創事業之組織型態的新選擇──「閉鎖性公司」

The New Option for the Startup Organization Types: Close Corporation

本研究以法律文獻為基礎，介紹新修法通過的公司法之閉鎖性公司專章、以及其法制上的特色。另外，從公司治理、會計、稅務的角度，提出設立閉鎖性公司時，創業者需要深入思考的重點。最後，本文就近期協助閉鎖性公司之創業投資的實務經驗，對於新創事業者提出一些建議，同時，也提供一些管理領域的研究方向，提供有興趣的學術研究者參考。

Based on legal documents and literature, the research paper introduces the chapter of the corporation law that has been newly amended. From the perspective of corporate governance, accounting and tax practices, the paper also presents the main points that need intensive consideration when a close corporation is established. Lastly, the paper makes some suggestions to startup corporation according to the experiences in practices of assisting close corporation for venture capital. Meanwhile, it proposes some research directions in the management field for the reference of the interested researchers.