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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/16935
標題: | 論引進公益性營利公司之可行性
-以完善營利及非營利法人治理結構為中心 The Possibility of Introducing For-benefit Enterprise ─Focused on For-profit And Non-profit of Corporation Governance |
作者: | Yu-Chen Chuang 莊毓宸 |
指導教授: | 王文宇 |
關鍵字: | 法人治理、公司、非營利組織、企業社會責任、董事忠實義務、社會企業、公益性營利公司、制度變遷, CORPORATE GOVERNANCE, CORPORATE, NONPROFIT ORGANIZATIONS, CORPORATE SOCIAL RESPONSIBILITY, DUTY OF LOYALTY, SOCIAL ENTERPRISE, FOR-BENEFIT ENTERPRISE, INSTITUTION CHANGE THEORY, |
出版年 : | 2012 |
學位: | 碩士 |
摘要: | 本文以法人治理的觀念檢視現行營利法人及非營利法人在法人治理上的缺失並提出修法建議,以期完善治理結構。
而本文第二章將探討現行臺灣從事公益行為有哪些選擇,分別就其法律面及稅務的差異性加以分析;第三章則介紹營利性公司,尤其是股份有限公司在面臨社會上一方面要求企業做為社會的一員,需要肩負企業社會責任;另一方面又要求事遵守股東財富最大化的營利性公司的本質,兩者之間有著如何的衝突,並援引美國法上的案例用以說明董事忠實義務在這樣的雙重要求下產生的一些解釋上的遞嬗;第四章則是介紹非營利組織的一些基本問題,尤其因為其不分派盈餘的特性所衍生的三權分離及代理成本的問題;第五章則是介紹美國法上近年來非常流行的營利性公益公司型態,並介紹其贊成及反對見解;第六章則為結論,希冀對於我國的公益法人之法制度提出一個完善的修法建議,並指出,就世界趨勢而言,單純以營利與非營利組織來判斷「公益」或「私益」的時代已經過去了,光譜的中間應該還存在近年來在各國蓬勃發展的組織體,我們將之稱作「公益性營利公司」。其特徵在於除了帶有公益使命外也不忘營利,希望我國立法者可以引為借鏡,提供更多元的組織模式給慈善企業家選擇。 The purpose of this thesis is to examine those weak points on corporate governance of for-profit corporation and non-profit corporation under the current institution as well as recommending amending the law to complete the governance structure. In Chapter 2, we will find the options for engaging public affairs in Taiwan, and further, analyze differences on law or tax between those options. In Chapter 3, we introduce the for-profit corporation, especially a limited liability company, is faced with requirements of community, those ask corporations to bear the burden of corporate social responsibility as a member of society, while directors are requested to observe the nature of enabling maximization of shareholder wealth, which leads to conflict in fact. Besides, there are quotations of cases in the U.S. to explain the evolution for interpretation of duty of loyalty. In Chapter 4, we show that there are several basic problems of nonprofit organizations, particularly agency cost and separation of ownership, management and beneficiary rights arose from not distributing surplus. In Chapter 5, we introduce those popular models of for-benefit enterprise in the U.S. in recent years, though there are different opinions approving and opposing those models all the time. In Chapter 6, we conclude that laws about non-profit corporation must be amended for completing the institution of for-benefit enterprise, also mention that it is no longer appropriate to determine public or private interest, in spectrum, there are still various flourishing institutes called for-benefit enterprise in this thesis. The characteristic of for-benefit enterprise is to assume public mission while engaging in making profit, therefore we expect that legislators would learn from it and provide much more multiple choices for charity enterpriser. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/16935 |
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顯示於系所單位: | 法律學系 |
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