閉鎖性股份公司章程自治界限——兼論107年公司法修訂之相關內容

The Boundary of the Anatomy of Close Corporation's Bylaws–A Few Comments on 107's Newly Revised Articles

中小企業發展是我國經濟命脈，104年9月公司法新增閉鎖性股份公司制度，提供中小企業更為靈活之運作方式。本文對比美國、中國大陸與我國公司閉鎖性公司章程自治之不同條款，並通過學歷分析試圖理清其邊界。同時著重分析修法後閉鎖性股份公司股東出資條件，表決機制，退場機制等問題，提出中小股東保護制度，期以平衡效率與公平之關係，以促進新創企業、高科技企業通過閉鎖性股份公司制度平穩良好發展。 The development of small and medium enterprises is the economic lifeline of our nation. In September 2015, the Company Act added a legal system of Close Corporation to provide a more flexible operation mode for small and medium enterprises. This article compares the different Incorporation Articles of the companies among the US, China, and ROC's, and attempts to clarify their boundaries through academic analysis. At the same time, it focuses on the analysis of the shareholders' capital contribution conditions, voting mechanism, withdrawal mechanism and other issues after the revision of the law, and proposes a protection system for small and medium shareholders, in order to balance the relationship between efficiency and fairness, so as to promote steady and well development startup companies and high-tech enterprises through the legal system of Close Corporation.