中国台湾地区“公司法制”之改造——以中国台湾地区2018年所谓“公司法”第22条为中心

Reform of "Company Legal System" in Taiwan District of China——Focusing on Article 22 of "Company Law" 2018 in Taiwan District of China

公司法是经济发展重要的基础法律制度,公司法制的良窳对于经济活动的影响甚巨。中国台湾地区为优化商业环境,保障投资人、债权人和利害关系人的利益,近年来对所谓“公司法”进行了修正。公司治理与法人透明度不可偏废,对于实现法人治理透明化不仅是公司法制改造的需要,也是世界上大多数地区的公司法修正的重点。中国台湾地区“公司法制”在关于实质受益人的问题上争议不断,最终也没有能够在新通过的法条上予以体现,无疑是一大憾事。未来中国台湾“公司法制”的改革还需要破除少数团体之利益坚冰,顺应世界之潮流。

As the fundamental legal system for economic development, the company law influences the economic activities with its good and bad. In order to optimize the commercial environment, and protect benefits of the investor, the creditor and the interested party, Taiwan district of China has made certain reform with the "company law" in recent years with focus on the transparency of legal person, which has equal importance as the company management in the majority districts of the world. Disputes involving the substantive beneficiary causes the fail of passing the new law, which should be corrected in order to follow the world trend.