集團企業中控制概念之探討──以關係企業專章與會計學之控制判斷標準為核心

Abstract

集團企業經營型態之出現，乃現代經濟社會之一大重要發展。而數個看似獨立的不同公司得以連結為事實上之單一經濟個體，著實仰賴於不同公司間控制關係之存在，藉由此控制功能之發揮，集團企業得以打破法律上公司法人格獨立之疆界，並侵蝕了有限責任原則之基礎。為了因應上述以公司法人格獨立為立論前提之傳統公司法理論，已無法完全符合集團企業經營模式下之種種經濟社會環境需求，且其理論操作可能導致若干不公義之情形發生，故新的集團企業法理論即應運而生。但此集團企業法理論規範所須克服之首要難題之一，即為究竟如何明確定義及判斷集團企業之範圍所在。在我國公司法中，關係企業專章以公司間是否具備「控制從屬關係」作為主要認定標準，而此項控制從屬關係之認定，係以（１）持有他公司以流通有表決權股數或出資額過半數；或以（2）直接或間接控制他公司之人事、財務或業務經營，作為判斷標準。 然而，若從會計學之觀點對集團企業經營型態之觀察，則係將一母公司及其所有之子公司視為單一經濟實體，並稱之為集團。而針對如何判斷集團此一經濟實體之範圍，國際財務報導準則第10號公報提出了單一控制模式，以經濟個體間是否具備控制能力，作為各種不同型態之經濟個體是否應編制合併表之判斷標準。該公報認為控制之定義必須同時符合下列三項要素：（1）對被投資者具有權力；（2）須暴露於取得被投資者之變動報酬之風險或是有權取得被投資者之變動報酬；（3）投資者有能力運用其對被投資者之權力，來影響其所能取得來自被投資者之報酬及暴險。 因此，本論文旨在研究釐清集團企業中之控制概念，並分析探討我國公司法與會計學對於控制判斷標準之差異，進而為我國法提出一些修法建議，期盼藉此提供我國未來集團企業法發展之另一可能思考方向。

The emergence of corporate groups is a major development in modern economy. Several corporations constitute a single economic unit by a vital link: the existence of control. With the function of control, these corporate groups break through the corporate entity doctrine and undermine the principle of limited liability. For this reason, the law of corporate groups was developed to deal with the weakness that the traditional law, which bases on the corporate entity doctrine, can no longer adequately serve all the needs of society and may cause unfairness. But the most important obstacle that the law has to overcome is the difficulty of defining the boundaries of corporate groups. The Company Act in Taiwan uses the“controlling and subordinate relation”between companies to draw such boundaries. Companies would be deemed having “controlling and subordinate relation” if: (1) A company holds a majority of the total number of the outstanding voting shares or the total amount of the capital stock of another company; or (2) a company has a direct or indirect control over the management of the personnel, financial or business operation of another company. However, on the perspective of accounting, a parent and its subsidiaries are considered as a single economic entity, which is called a group. In determining the scope of a group, IFRS 10 provides a single consolidation model that identifies control as the basis for consolidation for all types of entities. The standard provides a definition of control that comprises the following three elements: (1) power over an investee; (2) exposure or rights to variable return from an investee; and (3) ability to use power to affect the reporting entity's return. Therefore, this thesis studies the concept of control in corporate groups and analyzes the definitional differences between the Company Law in Taiwan and Accounting, and then concludes with the suggestions of future law amendments in Taiwan.