公司法全盤修正重要議題研析──以公司登記、關係企業及社會企業為核心

Analysis on Important Issues of the Newly-Amended Company Act: Focusing on Company Registration, Affiliated Enterprises and Social Enterprises

本文就公司法全盤修正委員會第三工作小組之重要工作議題研析成果，予以扼要介紹。一、公司登記：建議新設「登記、公示、送達」專章，建置公司登記E化平台，並輔以登記專責人員（公司秘書）及罰則規範，確保登記事項正確、及時且充分的公開。二、關係企業：鑑於關係企業專章立法當時所欲追求、實現之規範目的，其後皆有相對應立法的修正與補充，故建議若已有其他規定從事更為一般性、廣泛的規範，則可思考刪除關係企業專章；倘若認為關係企業專章仍有留存必要，則對於原先立法所缺漏的集團治理相關規定，應予以補充之。三、社會企業：除應修正現行關於公司定義之規定，令企業得同時追求營利以外之社會目的外，亦得檢討是否新設兼益公司專章。

This article will concisely introduce important conclusions from the Third Working Group of the Company Act Amendment Committee. First, regarding company registration, an additional independent chapter of “registration, public notification, service” is suggested, together with an electronic registration platform that equipped with responsible staff (company secretary) and penalty regulations that aim to ensure the correctness, timeliness and disclosure of registration matters. Second, as of affiliated enterprises, considering the legislative purpose of this chapter has been realized via following amendments and supplements, therefore, should there exists other general and expansive regulations, we may consider a deletion of this chapter. Otherwise, we should add originally-ignored regulations of group governance. Third, regarding social enterprises, existing definitions of companies shall be amended to permit the pursuit of purposes other than profit-making. Moreover, we may review whether to have a new chapter of benefit companies.