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論著名稱:
由德國員工參與法制探討我國員工獎勵制度的相關法律問題-以公司法為中心(A Study on the Regulations of Employee Compensation in Taiwan based on a Research of German Law of Employee Participation - Focused on the Issues of Corporate Law)
文獻引用
編著譯者: 葉新民
出版日期: 2013.12
刊登出處: 台灣/臺北大學法學論叢第 88 期/135-208 頁
頁  數: 74 點閱次數: 428
下載點數: 296 點 銷售明細: 權利金查詢 變更售價
授 權 者: 葉新民
關 鍵 詞: 員工參與員工獎酬員工分紅員工入股員工認股選擇權限制型股票
中文摘要: 我國學說於討論員工獎勵制度時,傳統上多聚焦在員工分紅、員工入股、員工認股選擇權以及最近新增訂的員工限制型股票等制度上,事實上,在這些獎勵制度中,員工所受領者不外是現金或股票,其類型有限。為尋找比較法上的例證,本文以研究德國勞動法上所使用的員工參與法制為開端,接下來探討公司使用這些獎勵工具時所需之公司法上的法規範,以及員工獎勵制度的合法性基礎。其後,本文以德國法為比較基礎研究前述我國員工獎勵的法律制度,尤其是公司欲以自己股票獎勵員工時,公司法提供哪些法規範以達成給付員工股票的目的,以及這些法規範之解釋與適用問題。最後,針對我國員工獎勵制度的未來發展,本文建議廢除公司法第 235 條第 2 項強制分紅的規定,而以勞資雙方自行協商的獎勵制度替代之,即使目前基於立法政策之理由,仍有保留員工獎勵制度的強制法性格之必要,仍建議以強制實施多元化的員工獎勵計畫以取代簡陋的強制分紅制度。
英文關鍵詞: Employee ParticipationEmployee CompensationEmployee Bonus (Profit Sharing)Employee Stock OwnershipEmployee Stock OptionRestricted Stock
英文摘要: While discussing the subject of employee compensation, the jurisprudence in Taiwan mostly focused on the issues such as employee bonus, employee stock ownership, employee stock option or restricted stock, which is recently added in the Company Act of Taiwan. In fact, under these said instruments for employee compensation the employees are granted cash or stocks. There are no other options for employers, which seems to be insufficient. Trying to find out other legal concepts in comparative law, this essay starts with a research on the employee participation in German labor law, and then the relating regulations in German corporate law are analyzed and its legitimacy as well. Based on the results of research on German law this essay returns to the regulations regarding to the aforementioned topics of the employee compensation in Taiwan, especially how those regulations are interpreted and applied. Finally, for the future development of employee compensation in Taiwan a proposal is made herein as followed: Paragraph 235 subparagraph 2 of Taiwan Corporate Act could be abolished. An employee compensation scheme negotiated by employees and employers could be a better solution instead. Even if it would be necessary to remain the mandatory element of this regulation for certain legal political reasons, it is advisable to replace this legally forced profit-sharing regulation with an employee compensation program including diverse instruments for employee compensation.
目  次: 壹、前言
貳、德國員工參與制度的內涵
一、以資產建構作為員工參與制度的開端
(一)以建構資產之有效給付為核心概念
(二)法律對建構資產之有效給付的獎勵措施
二、德國員工參與的基本形式
三、德國員工參與制度的模式
(一)以外部資本為基礎的員工參與
(二)以自有資本為基礎的員工參與
參、德國員工參與制度的合法性與法律基礎
一、董事會的職權與股東利益
二、員工參與計畫在勞動法上的合法性與法律基礎
肆、我國員工獎勵制度的檢討分析
一、我國傳統學說所架構的員工獎勵制度體系
(一)員工入股與員工分紅
(二)員工認股選擇權
(三)員工限制型股票
二、我國現行員工獎勵法制的解構-以德國法為比較基礎
(一)以現金為獎勵標的
(二)以公司自己股份作為獎勵標的
(三)以員工認股選擇權作為獎勵標的
伍、我國員工獎勵制度的修正建議-代結論
相關法條:
相關判解:
相關函釋:
相關論著:
葉新民,由德國員工參與法制探討我國員工獎勵制度的相關法律問題-以公司法為中心,臺北大學法學論叢,第 88 期,135-208 頁,2013年12月。
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