公司經理人之職權範圍—兼論與董事會之權責劃分

Abstract

本文定名為公司經理人之權限範圍，目的有二，其一在於探討經理人對外以公司名義與他人締約之權限範圍；其二在於分析經理人與其他執行機關間之執行階層之分工，以釐清公司內部的權限與責任劃分。 實務上，絕大多數公司之商業交易及開疆闢土，皆是透過廣大的經理人階層加以完成，惟對於公司經理人因越權對外締結契約所產生之爭議，卻是從未間斷，此不但突顯出我國公司法對於經理人相關規範之不足，實際上更是牽動著民法代理體系與公司法之適用關係。事實上，公司經理人即為公司代理人之一種，並且是基於商業交易習慣所產生的商事代理人，因而其地位及權限自應從符合商事代理原則之角度加以剖析，本文於第貳及第參章除將從民法角度出發，透過些許篇幅說明商事代理作為經理人與公司間之基本內涵，並將對於公司經理人之地位，包括公司負責人與執行機關、代表與代理之相關疑義加以釐清。 本文之主要重點，在於分析經理人權限之實質內涵以及越權之法律效果，在此之前，公司法修正後已無強制規定經理人職稱，因此，如何認定公司經理人將是左右其職權之先決問題。故本文第肆章首先將探討公司經理人之認定標準，究應採取實質或形式標準，並且分析其利弊與配套，說明本文看法。進一步，探討經理人職權之法定範圍與意定限制，以及經理人僭越前二項職權時分別之法律效果，最後則透過釐清民法與公司法就經理人權限範圍之適用關係，為其以公司名義對外行為之職權內容作一總結。 在本文第伍章部份，則將焦點轉移至公司內部執行階層之權責分配上，以股份有限公司為例，探討經理人和其上級機關董事會之間的權限劃分。在此，本文將透過比較法之分析與理論探究，以劃定出董事會專屬權限之方式，作為二者職權之界線，以及追究責任之基礎。最後再以此檢視我國法制與實務上之權責劃分不清之缺失，並從法制面提出建議。

The main issues of the thesis entitled “Corporate Officers’ Authority” could be understood from two dimensions: one is the contracting capacity of corporate officers; the other is the internal compartment of the managing power of corporate officers from those of board of directors. Practically, the corporate officers are the principal characters controlling the function and operation of a company. However, the definition regarding the ambit of reasonable authority of corporate officers is a remaining dispute when they do business with the third parties. This not only reveals the deficiency of the regulations concerning corporate officers in our Company Law but also indicates the difficulties in the interaction of agency relationship between Civil and Company Laws. As a result, in Chapter 2 and 3, I begin my research with the agency principles underlying corporate law which helps analyze the economic rationales of officers’ contracting authorities. In Chapter 4, it further deals with the most important issues of the actual and inherent authorities of corporate officers and the legal effects when they go beyond the limits of their accorded authority. Prior to the subject issue, several crucial problems that frequently occur will also be considered, such as the definition and appointment of corporate officers, which are the prerequisites of their ordinary courses of managing authorities. Additionally, the Anglo-American concept of de facto officers and their employment in Taiwan will also be discussed to provide a more flexible definition for corporate officers. To turn to the interior compartment of managerial power, Chapter 5 will focus on the distinction of officers’ fiduciary duties and their discretional authorities from those of directors. To this point, the purpose of my thesis is to affirm the general capacity accorded to officers by agency law and to clarify the divided power between the executive organ (board of directors) and the corporate officers as agents. And the legal proposition regarding the parameters of both the managing power and the liability of corporate officers with the board will be concluded in the last chapter.