中小企業之組織型態與法律架構

Abstract

本論文旨在探討我國現行的企業組織法制下，是否提供足夠且適當的組織型態及法律架構供中小企業選擇適用。 由於中小企業在我國的經濟發展及經濟貢獻的比重中，皆佔有相當重要的地位，故亦累積了相當多關於中小企業之研究；然而，在企業組織法制之研究方面，雖然其係中小企業於「設立時之所倚、日常營運時之所依」之重要性，但對此進行討論者則較少。本論文著眼於此，將研究之範疇限定於中小企業之企業組織法制部份。 除極少數的特定業種外，企業主原則上得選擇企業之組織型態；其選擇未必會遵循立法者在創設企業組織型態時所預設之用途及目的，是故產生企業之經濟形態與法律型態間之落差。我國的企業組織法制雖然預設某些類型供規模較小、具有閉鎖性之企業加以利用，然而此等設計是否能滿足企業主，抑或企業主基於其自身之考量，仍使用並非預設予其適用之企業組織型態。此乃本論文所欲加以探討者。 第一章介紹本論文之研究動機及問題之提出，並且就研究方法及研究之架構為介紹，主要係提出作者對於此一問題之概觀。第二章探討中小企業定義之相關問題，由於各國對於中小企業之定義多半係基於促進發展之政策面需求，故較為偏向量的定義方式，然而本論文認為在探討企業組織法制時，無論質與量的定義皆有其重要性；此外藉由介紹相關概念深化質的定義之內涵。第三章主要係介紹中小企業之特質與需求並將中小企業加以類型化，進而探求各類的中小企業，其對於企業組織法制之需求為何，以便於其後判斷我國現行制度是否已滿足中小企業之需求。第四章主要在探討我國目前之企業組織法制有否符合中小企業之需求，是否有前述經濟形態與法律型態落差之問題存在，本論文在此將討論之範圍限定於「閉鎖性資合公司」與「有限責任之人合性企業組織型態」上。第五章則延續第四章之結論，就第四章中所提出之經濟形態與法律型態有落差之類型，介紹外國立法例對此問題之解決方式；主要係英、美、日三國之立法例。第六章即就前述外國立法例對於我國現行之企業組織法制是否具有參考價值，提出本論文之意見。

As everybody knows, Small and Medium enterprises (SMEs) play a very important role in the economic development of Taiwan. Besides, they have a great impact on the society and culture in Taiwan as well. Therefore, there have been many researches and studies about the SMEs, and that also demonstrated the importance of the SMEs in Taiwan. But it is interesting that there are still fewer researches and studies in the field of business organization, which is what this thesis will be focusing on. In Taiwan, there are many kinds of business organizations coded in the Companies Law and other relevant laws, but some of them are still not coded , such as sole proprietorship, which is used most frequently in SMEs, is a non-codification one. Entrepreneurs have to take all considerations that they care about into account, including the legal entity, liability, managed-model, and taxation, before they decide what kind of business organization they will use. However, the business organizations coded in the laws might not fit all the needs of the entrepreneurs. That causes a gap between the business organizations and the needs of the entrepreneurs. This thesis will be divided into six chapters. First, Chapter 2 defines the SMEs. Chapter 3 tries to explain the SMEs’ features and divides them into four main types. Chapter 4 compares the entrepreneurs’ needs in the four types and the business organizations that are actually used, trying to describe the gaps between them. Chapter 5 adopts a comparative study method, focusing on the relevant legal regimes of developed countries (including U.S.A., England, and Japan). The conclusion of this thesis will then be applied to analyze the advantages and disadvantages of our present legislation, and to make amendment recommendations.