隨著企業國際化、全球化、分工化的浪潮一波波朝向各國，為吸引資金、技術與多元經營理念，作為吸引企業進入國內的競爭策略之一的企業法儼然已成為各國政府相互競爭方法。如何以更開放立法吸引外資的進入，更有效率完成公司監控機制，更有效且符合國際標準的公司治理；他方面，就國內參與者及企業言，更寬鬆的融資、股權的發行，更簡化的企業結盟，以強化國際競爭的實力亦有相當的必要性。企業法既是以營利為目的之企業得以達成經濟極大化（max wealth）以分享股東，擔保債權人權益，員工福祉，以及企業永續經營。適度寬鬆公司法之強行性規定實有必要。 「法與時轉則治」，我國公司法在國內、外殷殷期盼中，自 2001年作了第 11次修正後，又分別在 2005、2006、2009（3次）修正了 5次。2011年及 2012年又陸續修正了 4次。本文之目的是經由宏觀地對最近修正（ 2011、2012年度）做一番規整，並對其中較重要的有關公司治理的充實、外部監督之強化、資本結構的修正、股份分割投票制度引入與貫徹資本維持原則做較進一步的檢討，期能釐清立法政策的妥當性，提供產官學界的參考。 本文以為本次修正可概為以下部分：（一）強化外部監督，（二）充實公司內部治理，（三）資本結構的重塑，（四）股份分割投票制度的引入，（五）貫徹資本維持之原則，（六）簡化資訊告知與揭露，降低公司行政成本。

Following enterprise internationalize, globalize and separability wave face to States gradually, for attracting capital, techniques and complex business, the Enterprise Law has been the one of main competitive strategy and methods for the states to attract the enterprise. How to more openly attractive by legislative to attract foreign capital, more effective perform the function of inspection and conform the international standard of corporative government; on the other hands, for the joiner and enterprise more soft loan, issue of equity stock and more easy corporate integration which can emphasis the strength of international competition are necessary. The Enterprise Law can reach max wealth for the enterprise which has the purpose of earning profits to share stock interests to stockholders, guarantee the creditor’s interests and employee and let enterprise business forever. It is necessarily to be voluminous the Corporate Law mandate. “The Law following the time change is good.” The corporate under expectation of native state and international, since 2001 made the 11th amendment, 2005, 2006, 2009 （ 3 times amendments） totally had 5 times amendments. 2011