查詢結果分析
來源資料
頁籤選單縮合
題 名 | 一人公司於世界各國之發展狀況=The Most Recent Development of One Man Companies around the World |
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作 者 | 趙德樞; | 書刊名 | 政大法學評論 |
卷 期 | 74 2003.06[民92.06] |
頁 次 | 頁111-290 |
分類號 | 587.25 |
關鍵詞 | 一人公司; 實質一人公司; 形式一人公司; 股東; 法人; 轉讓; 繼承; 拍賣; One man company; Real one man company; Formal one man company; Shareholder; Legal person; Limited company; Company limited by shares; Succession; Transfer; Auction; |
語 文 | 中文(Chinese) |
中文摘要 | 一人公司制度自本世紀初由列支敦斯登率先立法承認迄今,世界各國已有英、美、德、法、日及我國等數十餘國立法承認一人公司。唯由於一人公司依其成立之時期、實際股東人數、成立類型、及是否限於國家始得成立一人公司,約可分為設立時一人公司、設立後一人公司、形式一人公司、實質一人公司、一人有限公司、一人股份有限公司,及國有一人公司等型態。在如此多樣化之情形下,世界各國於立法時,究係承認何種一人公司?在此由於各國政、經情勢及國情不同,因此有些國家僅承認國有化一人公司;有些國家除國有化一人公司外,亦承認非國有化一人公司。再者,在承認一人公司之情形下,有部分國家准許有限公司及股份有限公司,均得成立一人公司;但亦有部分國家僅承認一人有限公司;或僅承認一人股份有限舒鉰。除此之外,在成立一人公司之時間點上,亦有部分國家僅承認公司成立後,由於股份轉讓、繼承、拍賣等因素,導致股份集中為一人所有之設立後一人公司;亦有甚者係有部分國家之基本政策本為不主動承認任何形式之一人公司,但例外之情形係若一人公司之成立,係由於政府主管機關之錯誤所致者,則不在此限。由前述可知,一人公司之形成背景極為多樣化,在此值得研探究者係世界各國承認一人公司時背景因素為何?何種一人公司較為多數國家所接受?利弊得失如何?本文即係就此作一介紹。 |
英文摘要 | Ever since the one man company system was legalized by Leichtenstein in the beginning of the last century, the one man company system has been approved by several countries such as the UK, the United States, Germany, Japan, and Republic of China. Based on various criteria such as establishing periods, numbers of real shareholders, company types and one-company-one-country limitation, the system could be cataloged into several groups, including one man company upon establishment, post-establishment one man company, real one man company, formal one man company, one man limited company, one man company limited by shares, and nationalized one man company. With so may types on the list, which type of the one man company should a country choose in its legislation? Due to different political and economical backgrounds, some countries allow only nationalized one man companies while some countries not only allow nationalized one man companies but also accept non-nationalized one man companies. Some countries only admit the one man company system as a result of share transfer, succession or auction. Some countries have, in principle, never actively admitted any type of the one man company under their foundational policy, yet with some exceptions of the government's administrative errors. The preceding description implies that the one man company is always formed with various contexts. It is worth the researcher's efforts to investigate what causes and background lead to a country's policy of approving the one man company. What type of the one man company could be better accepted by a majority of the countries? What are the benefits? What are the drawbacks? All these will be discussed in this article. |
本系統中英文摘要資訊取自各篇刊載內容。