公司治理法制之改造

The Reform of the Company Act

我國公司法距離現代公司法制仍有一段相當之距離。股份有限公司在立法者之原始設想中為大型公司，然股份有限公司不論是大、中或小型公司皆可採用，因此，現行公司法對股份有限公司之設計顯然不當加重中小企業之遵法成本。然因執法鬆散，故多數人民缺乏感受。 準此，公司法應允許中小型之非公開發行公司高度自治並放鬆管制。另一方面現行公司治理仍存有高度不足，因此本文建議引進董事失格制度及公司秘書，並明確規定董事忠實義務之內涵及關係人交易。

Taiwan’s Company Act is outdated and must be reformed to meet the requirements of modern company law. One example that illustrates the need for reform is that a company limited by shares is deemed to be a large-sized company, yet a limited-by-shares model can be used by small and medium-sized companies as well. This shows that the current Company Act has been unduly burdensome for small and medium-sized enterprises. In addition, the defects of corporate governance must be improved. This article suggests that Taiwan introduce the systems of director disqualification and company secretary. Apart from this, directors’ fiduciary duties must be modified and the control of related-parties’ transactions needs to be strengthened.