公司登記之規範目的、機制及法律效力

The Purpose, Mechanism and Legal Effects of Company Registration Regulation

本文從公司登記、公示制度之規範效力及目的出發，對照、比較兩岸公司法有關公司登記規範之主要條文，發現兩岸公司法關於公司登記規範存在高度的類似性，並基此而探討其登記規範設計基本理念及作法，最後並發現在有關公司登記規範最為重要的登記對抗效力之私法效力條文上，兩岸公司法對於得對抗之情境、類型及內容，存在有同樣的規範漏洞，從而建議未來可參考外國公司法制，補充其規範不足之處。

This article starts from the regulatory effectiveness and purpose of the company registration and disclosure system. It compares and contrasts the main provisions related to company registration regulations in the company laws of both sides of the Taiwan Strait. The study finds that there is a high degree of similarity between the company registration regulations in the company laws of both sides. Based on this, it explores the basic concepts and practices behind the design of these registration regulations. Finally, it discovers that there are similar regulatory loopholes in the private law effectiveness clauses concerning the most important registration antagonising effects in the company registration regulations. Therefore, it suggests that future improvements could refer to foreign company law systems to address these regulatory deficiencies.