運用科技降低遵法成本

Reducing Compliance Costs with the Use of Technology

政府於二○一七年提出之公司法部分條文修正草案及民間修法委員會所提之公司法全盤修正修法建議，均提出運用科技方式，使公司運作更具彈性化及可降低遵法成本之相關修法內容，其主要包括：股東會、董事會運作之彈性化、股票無實體發行之擴大適用、公司之申報、登記與公告、主管機關之通知等。對此，本文將加以分析介紹。

The government proposed a draft to revise the Company Act in 2017. The nongovernmental revision commission also recommended to revise the Company Act. Both of them have the same opinions that use of the technological means can make the operation of company more flexible and reduce the costs of compliance. The main contents include flexibility in the operation of the shareholders meeting, the flexible operation of the board of directors, enlarging the application of no-physical stock issuance, the declaration, registration and announcement of the company, the notice of the competent authority and so on. Therefore, this article works on analyzing and introducing these contents.