| Summary: | 碩士 === 東吳大學 === 法律學系 === 99 === There are two common approaches adopted by companies for financing and increasing profits, namely borrowing loan through credits and enhancing corporate governance, in order to reduce operating costs and improve efficiency. Therefore, financial institutions that lend money to the company will be affected by the company’s performance. Indirectly, the influence of corporate performance on the whole society and economy is relatively expanded.
For a long time, the Corporate Restructure Law across the strait has not attracted much attention. In respect of the enactment of the law, Taiwan has not referred to the related rules and regulations of the US and Japan until 1996, and then brings the system of corporate restructuring into the Company Act. On the other hand, Mainland China has not passed the Enterprise Bankruptcy Law until 2006, and afterwards Enterprise Bankruptcy Law was enforced in June 2007.
This paper first introduces the motives and backgrounds of the study. Chapter 2 describes the purpose and effects of corporate restructuring from the history of the Corporate Restructure Law. Chapter 3 explains the current structure of corporate restructuring in Taiwan. Chapter 4 continues to introduce the structure of corporate restructuring in Mainland China. Both Chapters 3 and 4 propose some opinions and suggestions regarding the current defects in the systems of the Corporate Restructure Law in China and Taiwan. Chapter 5 discusses the present revision of the draft for the Corporate Restructure Law in Taiwan. Chapter 6 probes into the rights of pledge and an obligation of raising funds in the process of corporate restructuring. Finally, the key points of Chapters 5 and 6 are made into the conclusion.
This study has some limitations, thus, the follow-up study will continue to discuss this topic to make it a more comprehensive study.
|
|---|
