臺灣博碩士論文加值系統

股東會乃是上市櫃公司之最高權力機構，因此股東會的召開，成為上市櫃公司的年度重大活動。股份有限公司集結所有股東之出資，經過整年度之經營結果，由董事會造具各項財務報表送請監察人查核，並提股東常會請求承認，董事及監察人始得解除其責任。
董事會並須依公司法之規定，將公司營運數字編造盈餘分派或虧損撥補議案，按照股東會議程進行決議之後分配給所有股東、或虧損情形報請股東常會承認後討論辦理減資等等，股東會實屬股份有限公司最高權利意思機關，亦為最重要決議機關。惟臺灣之上市櫃公司申請在臺灣證券交易所股份有限公司或財團法人中華民國證券櫃枱買賣中心掛牌交易前，皆須按其規定完成股權分散標準，當一家上市櫃公司達到股權分散標準後，同時又須依照公司法規定召開股東會且出席股數須達公司已發行股份過半數始能決議公司重要議案，此種既要求須達到股權分散標準、又須達成出席股數門檻，在實務上已形成上市櫃公司之兩難，故近年來為達到股東會出席門檻，上市櫃公司或其大股東，多有進行徵求股東會委託書作業，以順利完成股東常會之年度大事。
惟股東會委託書作業為了達到出席率及決議門檻之惟一目標績效，常有不計收取方式，致使違反證券交易法規定之使用委託書規則，且因為上市櫃公司集中召開股東會之情形，主管機關認為有輕忽股東行動主義、股東無法真實表達其意見。近期依據金融監督管理委員會中華民國103年11月12日金管證交字第1030044333號令，也將強制規定實收資本額達新臺幣二十億元以上，且前次停止過戶日股東名簿記載股東人數達一萬人以上之上市櫃公司召開股東會時，應將電子方式列為表決權行使管道之一，並自中華民國105年1月1日生效。
綜上狀況，致思考股東會委託書作業是否有上市櫃公司值得繼續使用之關鍵因素？另外，股東會電子投票作業，是否真能協助委託書作業不足之處？究竟是維持股東會委託書作業之運作、或推動股東會電子投票方式彌補其不足？或股東會電子投票的便利性可以直接替代股東會委託書制度？或採行兩者複合機制，才能對上市櫃公司、股東、作業單位較有利基，是本研究擬探討之問題。

The shareholders' meeting is the highest authority of the listed company, so the convening of the shareholders' meeting has become the annual major event of the listed company. The company's capital contribution is collected by all shareholders. After the business results of the whole year, the financial statements issued by the board of directors are sent to the supervisor for verification, and the shareholders' meeting is requested to acknowledge that the directors and supervisors have to discharge their responsibilities.
The board of directors shall, in accordance with the provisions of the company law, fabricate the company's operating figures to make a profit distribution or loss allocation proposal, distribute it to all shareholders according to the resolution of the shareholders' meeting, or report the loss to the shareholders' general meeting for discussion and discuss the capital reduction, etc., the shareholders' meeting It is the highest authority of the company and is also the most important resolution body. However, before the listing company of Taiwan applies for listing in the Taiwan Stock Exchange Corporation or Taipei Exchange（TPEx），, it must complete the equity decentralization standard according to its regulations. When a listed cabinet company reaches the equity decentralization standard, In addition, it is necessary to convene a shareholders' meeting in accordance with the provisions of the company law and attend the number of shares must reach more than half of the company's issued shares to resolve the company's important proposal. This requires both the equity decentralization standard and the threshold for attending shares. In order to meet the dilemma of the listed cabinet company, in recent years, in order to reach the threshold of the shareholders' meeting, the listed cabinet company or its major shareholder has conducted the operation of the power of attorney for the shareholders' meeting to successfully complete the annual event of the shareholders' meeting.
However, in order to achieve the attendance rate and the unique target performance of the resolution threshold, the shareholder's power of attorney often does not count the method of use, resulting in violation of the rules of use of the power of attorney law, and because the listed company concentrates on the shareholders meeting, the competent authority It is believed that there is a negligence of shareholder activism and shareholders cannot truly express their opinions.
In the near future, according to the Financial Supervisory Commission Republic of China (Taiwan) on November 12, 103, the Golden Control Certificate of the No. 1030044333, the amount of paid-in capital will be mandatory to reach NT$2 billion, and the shareholders of the previous suspension of the transfer date will record the shareholders. When a listed cabinet company with a number of 10,000 or more has convened a shareholders meeting, it shall list the electronic method as one of the channels for exercising voting rights, and it shall come into force on January 1, 105, the Republic of China.
In summary, is there a key factor in thinking about the shareholder's power of attorneys? In addition, the shareholder's meeting electronic voting operation, can really help the insufficiency of the power of attorney? Is it to maintain the operation of the power of attorney of the shareholders' meeting or to promote the electronic voting method of the shareholders' meeting to make up for its shortcomings? Or the convenience of the electronic voting of the shareholders' meeting can directly replace the shareholder's power of attorney system? Or adopting the combination mechanism of the two, in order to be more favorable to the listed cabinet companies, shareholders, operating units, is the problem to be explored in this study.

第一章 緒論...................... 1
1.1 背景動機..................... 1
1.2 研究目的..................... 3
1.3 名詞定義..................... 3
1.4 本研究之研究流程...............5
1.5 本研究之重要性................ 5
第二章 文獻探討................... 6
2.1 股東會委託書.................. 6
2.1.1 公司經營權取得觀點........... 6
2.1.2 違法使用與委託書制度化觀點.... 7
2.2 股東會電子投票................ 8
第三章 研究方法................... 11
3.1 質性研究法................... 11
3.2 個案代表性................... 11
3.3 資料蒐集..................... 11
3.3 資料分析、構念................ 12
第四章 研究發現................... 13
4.1 股東會徵求委託書.............. 13
4.2 股東會電子投票................ 20
第五章 討論與結論................. 27
5.1 理論貢獻..................... 27
5.2 實務貢獻..................... 29

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