试论公司可否以章程提高股东会决议门槛--以我国台湾地区公司法制为例

On the Feasibility of Companies Raising the Standards of Vote at Shareholders’Meeting through Association Articles---with the Corporation Law System in Taiwan as an Example

我国台湾地区经济部于2019年出台两则新函释,限缩了司法院释字第100号解释与2011年经济部旧函释所认可的、公司可通过章程提高股东会决议门槛的事项范围,一定程度上欲摆脱私法自治原则的桎梏。然而,在公司章程公开的条件下,仍是可以期待利害关系人查阅、知悉公司章程并作出相应交易安排;且公司章程提高决议门槛后,乃对少数股东权益提供了一道保障,不必再设置配套措施。而台湾地区公司法第175条“假决议”的制度设计,又让章程自治提高普通决议的决议门槛显得没有必要。总而言之,在台湾公司法制中,在制度上应适度放宽公司法的管理,应允许公司在以章程提高股东会表决门槛上实现自治,使得公司朝着个性化方向发展,为必要且合理之路径选择。

In order to remove the shackles from the autonomy of private law, the Ministry of Economic Affairs in Taiwan issued two new regulations in 2019, limiting the scope of vote at the shareholders’ meeting through companies’s raising the qualification standards. However, as the articles or bylaws of the companies are registered, stakeholders can consult them to make corresponding transaction arrangements;and despite the raised standards, it protects minority shareholders' rights and interests, and therefore does not need supporting measures. Article 175 of the Taiwan Company Law makes it unnecessary for the companies to raise the shareholders meeting’s standards of majority vote. In a word, in the Taiwan Residents company legal system, the regulation of the company law should be moderately relaxed, and the company should be given autonomy in raising the standards at the shareholders’ meeting so that the company can become more individualized, and this is a necessary and reasonable path.