現代企業法之再探索－以非典型企業為中心

Abstract

自1980年代起，在美國許多有別於合夥或公司等典型態企業組織的非典型、新型態企業組織陸陸續續產生，亞洲地區也在2000年起感染這股風潮，日本於2005年創設了屬於該國的非典型企業組織法制，中國大陸亦於翌年增修其合夥企業法，加入這波企業組織法制改革的浪潮。當然，台灣不能自外於此，在2007年行政院亦提出有限合夥法草案，自此，台灣的企業組織法制實務正式接觸非典型企業。 面對這樣的趨勢，本文欲找尋出一個可以「以一貫之」的法則來面對如此紛雜多樣的企業組織，是以從企業的本質出發，採取「契約連鎖理論」的觀點認為它是「一組契約關係的連結中心」，因此似可由此推導出企業組織法制是一個標準化契約，其功能在於免除重複的相同磋商程序及補充契約之不足，從而降低交易成本。然而本文認為企業組織法制並非僅僅是用來降低交易成本，應有其核心功能。於是在第三章中由典型企業組織出發，從中萃取出其核心法則－資產分割、實體保護，接著在第四、第五章中透過解構非典型企業來檢驗此一核心法則的普遍性。證明該法則之普遍性後，回頭來看現今企業組織法制設計的主流趨勢，除了這一個核心法則外，到底還有哪些制度（契約條款）是目前企業主所想要的，這些都會在第六章中有詳細的討論。

Since the 1980s, there have been many atypical business organizations different from typical enterprises, such as partnerships or corporations, blooming one after another in the United States. The similar trend has also occurred in the Asia region since 2000. For example, Japan constituted an atypical organizational law in 2005, and Mainland China also amended its Partnership Law to participate in this legal reform in the following year. Surely, Taiwan can not keep itself out of this, so in 2007 the Executive Yuan has also proposed a draft law of the limited partnership. Since then, the atypical enterprise has been formally brought up in Taiwan's organizational laws.

Faced with this trend, this article wants to find out a consistent rule to confront those diverse and complicated enterprises. Therefore, on the essence of the enterprise, we adopt a viewpoint of considering the enterprise as a “nexus of contracts” ; hence, it may be derived from this perspective that the organizational law is a standard-form contract. The function that the organizational law serves is to avoid repeating the negotiation procedures and to fill up the loophole in the contract clauses and thereby reduce transaction costs. However, we argue that the function that the organizational law serves is not merely used to reduce transaction costs. Moreover, there should be a core function. In the third chapter, starting from the typical enterprises, the core principle called “Assets Partitioning” “Entity Shielding” is extracted from those organizations. And then in the fourth & fifth chapters, we examine whether this core principle generally exists in all kinds of enterprises through the analysis of atypical enterprises. After verifying this, we look back on the mainstream in the design of the current organizational law and discuss what other systems (or contract clauses) attract enterprises at present, besides this core principle. And there will be a detailed discussion about these issues in the Sixth Chapter.