2015-08-202024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/672627摘要：在世界銀行《2015經商環境報告》的「保護少數股東」指標評比中，台灣在全球189個經濟體中居於第30名。雖然名次與往年相比已有進步，但與台灣主要競爭對手的亞洲鄰近國家或經濟體相比，仍然還有進步之空間。另一方面，2015年政府為了鼓勵創新創業、促進企業自治，增訂了閉鎖性股份有限公司專節，該專節的實施勢必影響台灣商界之發展，更可能改變未來在「保護少數股東」評比，對此，我國應將積極進行研究並做出合適之配套改革。 本計畫將深入探討「保護少數股東」的評比與相關研究，並對我國現行制度與實務提出具體建議。本研究的主要內容包括：第一、針對「保護少數股東」指標調查事項之問卷填答上探討是否有增加評比積分之可能與空間。第二、分析新加坡、香港等東亞國家或經濟體在「保護少數股東」指標調查事項之問卷內容。並以此作為比較法之研究基礎，思考是否有我國得以學習之處。第三、進行我國關於少數股東保護之文獻資料整理，並從立法論角度，對我國現行法提出增修建議並試擬具體條文。更希望能藉此重新思考以保護少數股東為名而存在之現有強行規定的必要性。另將對今年新增定之閉鎖性公司專節與少數股東保護議題之關聯加以分析。預期本計畫對於台灣在少數股東保護的制度設計與世界銀行之經商環境報告的評比，能夠帶來實質的助益。<br> Abstract: According to the index of protecting minority investors of World Bank’s “Doing Business 2015 report”, Taiwan is ranked 30th among the global 189 economies. While the latest ranking of world economies shows that Taiwan has made achieved a great progress in terms of rankings, there is still large room for improvement for Taiwan. In this project, we will analyze the reviews of protection minority investors and related surveys and provide some suggestions for Taiwan`s legal systems and practice. This project will be divided into 4 parts: First, we focus on the possibility for adding or revising the indicators on Protecting Minority Investors questionnaire. Second, we analyze the Singapore, Hong Kong or other Southeast Asia countries` or economies` indicators on Protecting Minority Investors questionnaire,and hope use the analysis as a comparative law approach to help Taiwan learn valuable lessons from other legal system. Third, this part will consist of the collection of related articles, reconsideration of the necessity of protecting minority investors and suggestions for the amendments to the corporate act, from the legislative perspective. We wish this project will also make us rethink whether mandatory provisions about protecting minority investors are necessary. Lastly, we will inquire the connection between protecting minority investors and the new section “the Closed Company”. We expect this project would be really helpful for the protection of minority investors in Taiwan`s legal system and the ranking of the World Bank`s annual Doing Business report.世界銀行經商環境報告少數股東保護World BankDoing Business ReportProtecting Minority Investors