查詢結果分析
來源資料
頁籤選單縮合
題 名 | 股份e化法律問題之研究=Legal Considerations on the Emerging "Virtual Shares" toward the Digital Marketplace in Taiwan |
---|---|
作 者 | 謝易宏; | 書刊名 | 東吳法律學報 |
卷 期 | 14:2 2003.02[民92.02] |
頁 次 | 頁67-96 |
分類號 | 587.252 |
關鍵詞 | 股份; 電子商務; 虛擬股東; 虛擬股份; 資本; 無實體股票; Shares; E-commerce; Virtual shares; Intangible stock; Capital; |
語 文 | 中文(Chinese) |
中文摘要 | 股份,正所以連結公司與股東,除賦予出資人使用、收益、處分權能,使股東投資進退有據外,更表彰公司資本之厚薄,使公司交易相對人知其風險。這些原始特質不獨未曾因為公司大小、盈虧而有不同外,更不因股份之種類、名稱而迭生岐異。所有股份法制的設計,都與公司治理的觀念相通,亦即只有實在的經營實績,財務透明,方能得股民青睞,使資金效忠。透過電子商務方式招募股份的所謂「虛擬股份」,或許真能降低招募資金的成本,但並不會改變股東期望公司財務業務透明、盈餘分配的本質;因此,探討股份募集的方式之餘,仍應不可或忘的是隱藏於經營深層的殷實守法,讓股東與員工間因為公司的成長而雙贏,讓股東權益不因電子商務的招募花樣而受影響。有鑒於此,本文未就所舉實例之法律實然面多予置評,毋寧以業者實例所突顯的實際需求與涉及的法律問題出發,拉大格局的探討虛擬股份的可行性與法制佈局,困於資料有限,諸多不成熟之見,尚祈能拋磚引玉,就教高明,並至盼先進不吝賜正。 |
英文摘要 | As an indicator to either corporate insiders as well as shareholders pertaining to the operation of capital, the significance of “share" has been highly-weighted in the eyes of regulatory scheme whereas is much to be discussed. In view of the digital marketplace in Taiwan, the emerging virtual shares are newly presented and are lacking of well-defined in the field of corporate arena. This vagueness triggers the discussion in this article and hopefully would contribute useful analytical thoughts on the innovation of presence of capital and shares in the age of internet. Briefly, the idea of virtual share is somewhat arguable in practice as well as to the application of securities regulation. Yet the current regulatory scheme of corporations does need to be further elaborated in order to adapt to the urgent needs for commercial world. |
本系統中英文摘要資訊取自各篇刊載內容。