有限合夥法評析──以文創電影產業採用有限合夥組織為題

The Statutory Authorities of the Consumers Protection Agency—The Federal Trade Commission of the U.S. as a Comparative Agency

為了改善整體經商環境及擴大中小企業及新創企業之資金取得管道，我國近年持續進行一些經貿金融法令之修正，今年年中立法院並通過多項法律制定及修正案，其中包括有限合夥法之制定，惟細繹本法之規定除有相當條文與公司法現行條文高度類似外，似乎亦有部分條文在未來施行後有實際操作的困難性，本文擬以美國實務操作及相關法律之規定為基礎，探討我國新制定之有限合夥法對於文創電影之製作間之可能問題，並提出本文之建議。

To improve the business environment and expand funding resources for start-ups, recently Taiwan has been undertaking some amendments of financial and economic regulations. This year, the Legislative Yuan has approved many law enactments and amendments, including the enactment of the Limited Partnership Act. However, this Act, under scrutiny, has a lot of similarities to the current Company Act. Some articles of this Act also seem to be unfeasible. Based on the US legal systems and practice, this article aims to discuss some potential problems of Limited Partnership Act regarding the cultural and creative movie production industry.