評析2018年修正公司法──以董事會、監察人組織與權力行使規範為中心

Study on New Amendments toTaiwan Company Act of 2018–Focusing on Provisions of OrganizationalStructure and Operation of the Board ofDirector(s) and Supervisor(s)

2018年公司法修正給予非公開發行公司經營更多的彈性，由於本次修正涵蓋甚廣，本文擬以公司內部組織與運作鬆綁為主題，探討本次修正有關公司內部組織架構與運作的彈性措施，包括公司得不設董事會、董事會得以書面行使表決權、一人公司得不設監察人等新規定。本文除比較修正前後差異外，另會就此次新修正規定深入分析，探討可能衍生的適用與解釋疑義，最後提出本文淺見與再修正之建議。

Taiwan Company Act which was amended in 2018 provides nonpubliccompanies with more room to form their own organizational structureand to run the companies as they think fit. For instances, as theAmendment provides, non-public companies may not establish a board ofdirectors, the board of directors may make resolutions with unanimousconsent of all directors and without a meeting, and one person companymay not have supervisors. However, the Amendment also generates manyquestions which need to be clarified. This Article is expected to discussand analyze the Amendment in this regard and offer suggestions for futurereform.