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題名：公司法第二十七條法人董監事制度存廢之研究
書刊名：國立臺灣大學法學論叢
作者：林仁光 引用關係
作者(外文)：Lin, Andrew Jen-guang
出版日期：2011
卷期：40:1
頁次：頁253-350
主題關鍵詞：法人董事；法人代表；公司法第27條；董事資格；董事責任；利益衝突；Legal entity as director；Qualification of director；Representative；Director accountability；Director liability；Conflict of interest
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(11) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:10
  • 共同引用共同引用:99
  • 點閱點閱:94
法人董監事制度在我國存在已久，然而，由於實際運作中，除了發生法人代表忠於所代表之法人及忠於擔任董監事之公司間之角色與利益衝突之現象外，根據目前公司法第27條之規定，法人得指派其代表人同時當選為董事及監察人。這個規範所造成的結果，將嚴重破壞公司治理內部監控機制之功能。尤其，當董事依法必須負擔民事賠償責任時，究竟係擔任法人董事之法人或其代表人要負起賠償責任，抑或連帶負責，根據目前法令之規定，亦容易產生爭議。再加上法人董監事代表得隨時改派之規定，更增添問題之複雜性。因此，廢除法人董監事制度之聲浪因應而起。 本文撰寫之目的在於針對上述問題進行深入探討，透過我國法人董監事制度之介紹與探詢外國法制之規範，分析法人董監事制度存廢之優缺，以及與公司治理之關連，期望能對於法人董監事制度廢除後所可能產生之衝擊與問題，提出解決之道。本文之立場乃建議廢除法人董監事制度，然而，如仍認為我國目前不宜貿然廢除該制度，在相關規範的設計上，本文亦會提出法人董監事制度廢除前之修正芻議與其他配套措施，期望得以緩解法人董監事制度存在本身所產生的爭議問題。
That legal persons or their representatives can be appointed as directors has been a recognized and controversial legal regime in Taiwan. Although Taiwan is not the only country permitting legal person as corporate director, the current rules as set forth under Article 27 of the Company Act do create some legal disputes. Because a legal person must designate a natural person to perform the duties when elected as director, the first issue arising from this practice is whether the legal person or the natural person bears the responsibility of a director? Another controversy deriving from Section 2 and 3 of Article 27, allowing a legal person to designate representatives to be elected as directors and supervisors and to replace them anytime. This article looks into the evolution of regime of the legal person director and comment on the inappropriateness of Article 27 as a matter of law and practice. This article will also provide discussion on the legal person director regimes of other jurisdictions. This article proposes to repeal Article 27. It also proposal alternative resolution if legal person is still allowed to be the director.
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