【作者】 丁盈盈；

【导师】 冯果；

【作者基本信息】 华中科技大学 ， 民商法学， 2010， 硕士

【摘要】 公司分立是公司适应经济环境变迁,提升企业竞争力而进行公司重组的重要方式。鉴于公司分立发挥的重要作用,越来越多国家和地区的立法对公司分立进行了规制。但目前我国公司分立法制非常不完善,诸如公司分立类型单一、公司分立程序粗略、公司分立效力不明确等问题。我国台湾地区“公司法”于2001年引入公司分立制度,尽管引入时间较晚,但其在诸多方面的规定较之大陆地区,具有一定先进性,值得我国大陆地区进行借鉴。文章首先对公司分立制度进行简要概述,其后利用比较分析法,从公司分立类型、程序和法律效果三个方面,对两岸公司分立制度进行比较研究。通过考察我国大陆地区和台湾地区相关立法,比较两者之间的差异并进行利弊分析,在参考与借鉴的基础上,对完善我国大陆地区公司分立制度提出合理化建议:在公司分立类型上,引入吸收分立、非比例型分立、共同分立等分立类型,使公司分立类型多样化;在公司分立程序上,建立分立过程中的信息公开制度、引入简易分立和检查人等制度,提高公司分立效率,保障利害关系人利益;在公司分立法律效果上,采用“部分概括继承”原理,明确公司分立效力,限制连带责任的财产范围和时间,在债权人利益保护和分立后公司发展之间寻求平衡。更多还原

【Abstract】 Corporate division is an important way for corporations to reorganize themselves with the change of economic environment and the intensification of competition. In consideration of the important role of corporate division, an increasingly number of countries and regions have established laws to regulate corporate division. However, corporate division system is not perfect at all at the present in our country. Problem such as the type of the corporate division is single, the procedure of the corporate division is rough, and the effect of the corporate division is undefined and so on. Taiwan company law introduced corporate division system in 2001. Although the time that introduced corporate division system is later, it is advanced in many aspects compared with Mainland China. So it has worth to be reference in the process of modifying China company law. The thesis start with an overview of corporate division, and then by using the method of comparison, makes a comparative study on corporate division system of the cross-strait from the aspect of corporate division type, procedure and legal effect. Investigates the relevant legislation in Mainland China and Taiwan respectively, compares the differences and analyzes the advantages and disadvantages. On the basis of this study, proposing some reasonable suggestions on the improvement of Mainland China’s corporate division system: In aspect of corporate division type, introduce division by acquisition, division by disproportion, common division and so on, in order to make corporate division type diversification; In aspect of corporate division procedure, establish information openness system in the process of corporate division, introduce simple division system and inspect person system, so as to improve the efficiency of corporate division and protect the interest of investor; In the effect of corporate division, adopt the principle of“total succession as a part”, define the effect of corporate division, limit the property scope and time of joint liabilities, seek a balance between the interests of creditors and the development of company after division.更多还原