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2007比賽題目及附件.mht</ti=
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<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-grid-=
mode:char'><b><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>200=
7</span></b><b><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>年理律盃校際法律=
;系所學生模擬法庭辯&#=
35542;賽</span></b><b><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></b></p>
<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-grid-=
mode:char'><b><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p> </o:p></span></b></p>
<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-grid-=
mode:char'><b><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>比賽題目</span></b><b><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></b></p>
<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;layout-grid-=
mode:char'><b><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p> </o:p></span></b></p>
<p class=3DMsoBodyText style=3D'layout-grid-mode:char'><span style=3D'font-=
size:10.0pt;
font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>中૫=
4;積體電路股份有限公&=
#21496;（下稱「中洲公司=
301;）為世界數一數二的=
;半導體製造商，董事&#=
38263;吳大同畢業於全國ä=
23;學工學院。中洲公司=
營運良好，近五年來=
5292;平均配發股利每股</span=
><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>7</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>元。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>200=
6</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>年公司獲利情形創=
;新高，市場分析，該&#=
20844;司可配發股利每股ć=
68;少</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>10<=
/span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>元以上。投資專家=
;余致力為吳大同好友&#=
65292;多年來投資中洲公Ö=
96;獲利甚豐，目前其個=
人持股高達</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5%<=
/span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>，為中洲公司單一=
;最大股東，公開向媒&#=
39636;讚揚中洲公司董事ć=
71;，公司治理優良，保=
護股東權益。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoBodyText style=3D'layout-grid-mode:char'><span style=3D'font-=
size:10.0pt;
font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>中૫=
4;公司的主要生產工廠&=
#65292;因為採用較舊式的=
041;法及設備，以致排入=
;鄰近大河廢水含酸量&#=
23481;易超過標準，影響ä=
23;河下游漁民漁獲，環=
保機關往往因漁民申=
5380;，對中洲公司開出ಾ=
4;單，雖然罰單金額動&=
#36626;上百萬，但相對於 =
983;產滿載的該廠獲利而=
;言，也僅是九牛一毛&#=
12290;中洲公司董事李安õ=
15;，出身大河漁家，在=
董事會中多次表示，=
0446;前已經有較新式的ਬ=
1;法及設備，雖然不能&=
#22686;加產能，但對減少=
745;水及溫室氣體排放卻=
;有相當成效，公司應&#=
26283;時將工廠停工，出Ú=
06;舊式設備，添置新式=
生產設備，可以確保=
9981;再有任何污染發生ߐ=
6;降低溫室氣體排放量&=
#12290;但部分其他董事則=
377;遲疑，認為該廠是中=
;洲公司良率最高的工&#=
24288;，也是生產效能最å=
09;的工廠，修建新一代=
的設備，估計北部廠=
6368;少要停工一年，將߳=
8;又無法增加產能，則&=
#20844;司損失不貲。更何=
841;，依照環保法律規定=
;，就水污染也僅能對&#=
20013;洲公司處以罰款，È=
13;洲公司應該在發生污=
染，環保單位開出罰=
1934;時，依法繳納即可ᦁ=
2;既然公司已經繳納罰&=
#27454;，法律責任已盡，=
572;工將造成全體股東的=
;巨大損失。至於溫室&#=
27683;體排放，則現行法É=
96;根本沒有規範，公司=
也不必多此一舉。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoBodyText2 style=3D'layout-grid-mode:char'><span lang=3DEN-US
style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>2007</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>年</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>月</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>日，吳大同參加大=
;學同學會，與其同班&#=
21516;學現擔任全國大學Ċ=
57;長的王碩彥隔鄰，談=
及半導體業的發展以=
1450;科技人才的培育，ࠤ=
1;人相談甚暢。一個月&=
#24460;，吳大同接獲王碩=
421;來函，全國大學為表=
;彰吳大同在事業上的&#=
25104;就，擬授與榮譽博ã=
63;學位。吳大同思及兩=
人有關培育科技人才=
0340;討論，心想公司目࠺=
9;營運非常良好，本年&=
#31237;後盈餘高達</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>400=
</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>億元，應有所回饋=
;社會。遂於董事會編&#=
36896;盈餘分派議案時，ÿ=
52;議保留相當部分現金=
，用作捐贈全國大學=
5292;另</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>200=
7</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>年公司派發現金股=
;利為每股</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>元，經董事會決議=
;通過。董事會並決議</=
span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>200=
7</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>年</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>月</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>18<=
/span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>日召集股東會，承=
;認及決議事項除前述&#=
30408;餘分派案外，並列ć=
77;議案，中洲公司願捐=
助</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>100=
</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>億元，為全國大學=
;建造最新實驗大樓及&#=
25152;有研究設備，其後</spa=
n><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>10<=
/span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>年，每年並提供講=
;座及獎學金</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>3</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>億元。同時，也因=
;董事李安心一再遊說&#=
20854;他董事，出售舊設Î=
33;，改建新式生產設備=
，董事會也依公開發=
4892;公司取得或處分資ஶ=
6;處理要點，提案請求&=
#32929;東會同意。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoBodyText2 style=3D'layout-grid-mode:char'><span style=3D'font=
-size:
10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>公=
;司公開訊息後，由於&#=
20998;派股利與預期相差ä=
26;遠，公司股價大跌。=
尤其是余致力更是大=
4920;不滿，公開徵求委ා=
1;書，表示反對前開三&=
#38917;議案。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'>2007</span><span style=3D'font-size:10.0pt;font-family:MingLiU;
mso-ascii-font-family:"Times New Roman"'>年</span><span lang=3DEN-US
style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>月</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>18<=
/span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>日股東會開會，大=
;股東余致力就盈餘分&#=
27966;案、出售生產設備Ö=
50;改建新式生產線案、=
以及捐贈案均表示反=
3565;，經表決後，出席=
9;東過半數贊成董事會&=
#25552;案，股東會決議通$=
942;。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'>2007</span><span style=3D'font-size:10.0pt;font-family:MingLiU;
mso-ascii-font-family:"Times New Roman"'>年</span><span lang=3DEN-US
style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>6</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>月</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>1</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>日，余致力向法院=
;起訴，請求確認前開&#=
19977;項議案股東會決議ġ=
61;效。就盈餘分派案，=
余致力主張，公司無=
7491;當理由減少應分派=
9;東盈餘，致全體股東&=
#21463;有損害，該項決議$=
949;反法令。董事會就盈=
;餘分派案，違背其做&#=
28858;股東受託人的責任ʌ=
88;</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>fid=
uciary
duty</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-fo=
nt-family:
"Times New Roman"'>），使得原可分=
派股利，例如由原定=
0340;</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>10<=
/span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>元變更成為</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>5</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>元。就出售生產設=
;備案，主張公司未以&#=
32929;東利益優先，出售Ō=
90;設備，改建新設備，=
既不能增加獲利，反=
2780;減少停工期間的收ࠣ=
7;，徒然浪費公司資產&=
#65292;對股東獲利有害無=
033;。就捐贈案，余致力=
;主張，公司為營利事&#=
26989;，非慈善團體，以ʼn=
29;東應得的盈餘做為捐=
贈，侵害股東的盈餘=
1463;派權。另外，如果ࠠ=
1;許公司或即使經多數&=
#32929;東同意，即可將公=
496;巨額盈餘用來捐贈特=
;定團體，無異剝奪其&#=
20182;股東的捐贈自由，Ë=
63;如，某些股東可能更=
希望將其原可受分派=
0340;盈餘捐贈其他對象ᦁ=
2;余致力本人即長期將&=
#25237;資所得捐贈東部大=
416;，發展法學教育。中=
;洲公司答辯表示，公&#=
21496;董事會有義務盡社ć=
71;責任（</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>cor=
porate
social responsibility</span><span style=3D'font-size:10.0pt;font-family:Min=
gLiU;
mso-ascii-font-family:"Times New Roman"'>），董事&#=
19981;單單只是股東的受š=
51;人，更應照顧其他包=
括員工、債權人、甚=
3267;公司所在社區以至ਥ=
2;體社會等利害關係人&=
#65288;</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>sta=
keholders</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>）的權益。更何況=
;，公司的捐贈，長期&#=
32780;言，對公司的發展ą=
59;有利的。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'><o:p> </o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'><o:p> </o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'><o:p> </o:p></span></p>
<p class=3DMsoNormal style=3D'layout-grid-mode:char'><a name=3D"_Toc1672707=
23"><b><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>辯題分析</span></b></a><span
style=3D'mso-bookmark:_Toc167270723'></span><b><span lang=3DEN-US style=3D'=
font-size:
10.0pt;mso-fareast-font-family:MingLiU'><o:p></o:p></span></b></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'><o:p> </o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span style=3D'font-size:10.0pt;font-family:MingLiU;
mso-ascii-font-family:"Times New Roman"'>公司的任&#=
21209;</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(ro=
le of
corporation)</span><span style=3D'font-size:10.0pt;font-family:MingLiU;
mso-ascii-font-family:"Times New Roman"'>或公司存&#=
22312;的目的是甚麼？公Ö=
96;除了追求股東的最大=
利潤外，是否有所謂=
0340;社會責任</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(co=
rporate
social responsibility)</span><span style=3D'font-size:10.0pt;font-family:Mi=
ngLiU;
mso-ascii-font-family:"Times New Roman"'>？換句話&#=
35498;，公司的經營者</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>董、監事及經理人=
;</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>)</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>，在執行公司的業=
;務時，是否應考慮其&#=
20182;利害關係團體</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(co=
nstituencies)</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>，諸如：消費者的=
;利益、員工的福利、&#=
25110;者是對整個社區的ô=
33;響，必要時，即使犧=
牲公司的利潤，也在=
5152;不惜？</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span style=3D'font-size:10.0pt;font-family:MingLiU;
mso-ascii-font-family:"Times New Roman"'>公司社會&#=
36012;任這項議題可以說ą=
59;公司法學爭論最激烈=
也是持續最久，迄無=
3450;論的課題。它所涵ਜ=
5;的問題從公司的本質&=
#30340;理論探討，到公司=
835;理、消費者及員工權=
;益的保護、公司的購&#=
20341;等等，均受到主張û=
10;反對公司社會責任兩=
種截然不同看法的影=
8911;。主張公司無所謂ట=
8;會責任者，向來認為&=
#20844;司的唯一責任就是$=
861;求股東利潤的最大化=
;。也就是所謂的股東&#=
20778;先論</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(sh=
areholders
primacy)</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-asci=
i-font-family:
"Times New Roman"'>。認為公司存在=
的目的在追求股東的=
6368;大利益，公司的經ୣ=
1;者應以股東的利益為&=
#26368;優先。公司不應考%=
327;其他所謂利害關係團=
;體</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(co=
nstituencies)</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>的利益，而影響股=
;東的利益。反之，主&#=
24373;公司有社會責任者ʌ=
92;也就是利害關係人</span><=
span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(st=
akeholders)</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>論者，主張其他的=
;利害關係團體，例如&#=
21729;工、消費者、社區Ļ=
61;對公司的經營均有關=
係。公司的經營者在=
2519;行公司業務時，得ߣ=
7;或應該考慮其他利害&=
#38364;係人的權益。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'><o:p> </o:p></span></p>
<p class=3DMsoBodyText style=3D'layout-grid-mode:char'><b><span style=3D'fo=
nt-size:
10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times New Roman"'>反=
;對公司有社會責任者&#=
30340;主要論點：</span></b><b><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></b></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l0 level1 lfo1;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>1、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>傳統論者認為公領=
;域與私領域應該清楚&#=
30340;分開。從傳統的法ô=
59;觀點來看，公司的經=
營者</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>董、監事及經理人=
;</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>)</=
span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>對股東負有受託人=
;的責任</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(fi=
duciary
duty)</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-f=
ont-family:
"Times New Roman"'>，使得股東利潤=
的最大化是公司的終=
6997;目的。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l0 level1 lfo1;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>2、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>例如在</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>Dod=
ge v.
Ford Motor Co. </span><span style=3D'font-size:10.0pt;font-family:MingLiU;
mso-ascii-font-family:"Times New Roman"'>一案，密&#=
35199;根州最高法院認為ʌ=
92;亨利福特使用其權力=
，不顧少數股東的反=
3565;，不發股利，以便ߣ=
7;更便宜的價格出售汽&=
#36554;給消費大眾，而犧 =
298;公司的利潤，顯然違=
;反收託人義務。法院&#=
25351;出，公司不是慈善Đ=
31;構，雖然福特的做法=
令人敬佩，但卻不能=
4951;他人之慨。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l0 level1 lfo1;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>3、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>諾貝爾獎經濟學家=
;</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>Mil=
ton
Friedman</span><span style=3D'font-size:10.0pt;font-family:MingLiU;mso-asci=
i-font-family:
"Times New Roman"'>更撰文指出，公=
司的唯一社會責任即=
6159;增進其利潤。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l0 level1 lfo1;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>4、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>諸如追求最大利潤=
;這樣單一客觀的目標&#=
65292;比起要求應合理的Ð=
40;盤考慮各種利害關係=
團體的利益這樣多重=
9988;模糊的目標，顯然ํ=
1;容易監控。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l0 level1 lfo1;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>5、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>以追求股東的最大=
;利潤做為公司的單一&#=
30446;標，並不當然侵害Ð=
54;他利害關係團體的利=
益。例如，員工的權=
0410;可以透過契約或特࠶=
9;立法保護。像環境污&=
#26579;這樣的消極外部化</sp=
an><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(ne=
gative
externality)</span><span style=3D'font-size:10.0pt;font-family:MingLiU;
mso-ascii-font-family:"Times New Roman"'>可以用侵&#=
27402;法或環保法來要求û=
10;課稅。財富的重分配=
由政府施政，更容易=
6948;成。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l0 level1 lfo1;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>6、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>如果允許公司經營=
;者，可以有裁量權考&#=
24942;是否影響社會公益ʌ=
92;做為其執行業務判斷=
，將使得經營者用社=
6371;責任掩飾其圖利自।=
9;的真正意圖。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'><o:p> </o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><b><span style=3D'font-size:10.0pt;font-family:MingL=
iU;
mso-ascii-font-family:"Times New Roman"'>主張公司&#=
25033;有社會責任的主要ĩ=
02;由：</span></b><b><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></b></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l1 level1 lfo2;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>1、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>大型的公司往往對=
;其員工、消費者、當&#=
22320;的社區有重大的影ƅ=
11;力。而這些利害關係=
團體對公司的成就也=
6377;貢獻，理當讓這些ࢵ=
6;體可以在公司的經營&=
#26377;發聲的機會。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l1 level1 lfo2;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>2、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>所有表面上看起來=
;減少公司利潤，而對&#=
31038;會公益有益的活動ʌ=
92;其實長期而言對公司=
的營運是有幫助的。=
0363;如對慈善活動的捐บ=
4;，往往有益於提昇公&=
#21496;形象，博得民眾的=
909;感，有助於公司招來=
;優秀的員工，並易於&#=
34892;銷公司的產品。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l1 level1 lfo2;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>3、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>公司從事社會公益=
;事業，往往較政府更&#=
26377;效率，更無官僚體Ŀ=
95;的牽制，其在資訊的=
掌握上，更較政府有=
5928;，其成效也遠非由ਟ=
9;府來實施可以比擬。&=
#22240;此，稅法往往允許=
844;司的公益捐可以抵稅=
;。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l1 level1 lfo2;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>4、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>由公司從事社會公=
;益事業，可以分散政&#=
24220;的權力及責任，更ê=
81;易推動眾人參與的民=
主。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l1 level1 lfo2;tab-stops:27.0p=
t;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>5、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>對於公司經營者或=
;許利用公司社會責任&#=
20316;藉詞，圖利自己的ó=
30;病，可以透過有效的=
公司治理來控制。例=
2914;，加強股東的提案=
2;、強制的揭露制度等&=
#31561;。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'><o:p> </o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><b><span style=3D'font-size:10.0pt;font-family:MingL=
iU;
mso-ascii-font-family:"Times New Roman"'>以公司有&#=
28961;社會責任做為辯論ƅ=
88;目有其理論與實務的=
價值：</span></b><b><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></b></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l2 level1 lfo3;tab-stops:list =
27.0pt;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>1、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>公司有無社會責任=
;的討論，可以從最基&#=
26412;公司本質理論開始ʌ=
92;進而到公司治理、公=
司購併、少數股東權=
2289;員工利益的保護、ࠒ=
1;權人的保護等等課題&=
#12290;近代的所謂進步公=
496;法學</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(pr=
ogressive
corporate law )</span><span style=3D'font-size:10.0pt;font-family:MingLiU;
mso-ascii-font-family:"Times New Roman"'>和契約論&#=
32773;</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'>(co=
ntractarian)</span><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>對公司社會責任的=
;李汶基礎，更是多有&#=
19981;同。討論公司社會Ũ=
12;任，必須了解公司法=
學的重要發展。更何=
7841;，公司有無社會責ߥ=
9;的論辯，往往具有其&=
#26178;代背景，就公司有 =
961;社會責任的論辯，可=
;以了解其歷史背景與&#=
25919;經任務，更有助於Đ=
98;視實務運作是否適當=
。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-align:justify;text-ju=
stify:
inter-ideograph;text-indent:-27.0pt;mso-list:l2 level1 lfo3;tab-stops:list =
27.0pt;
layout-grid-mode:char'><![if !supportLists]><span lang=3DEN-US style=3D'fon=
t-size:
10.0pt;mso-fareast-font-family:"Times New Roman"'><span style=3D'mso-list:I=
gnore'>2、<span
style=3D'font:7.0pt "Times New Roman"'> </spa=
n></span></span><![endif]><span
style=3D'font-size:10.0pt;font-family:MingLiU;mso-ascii-font-family:"Times =
New Roman"'>探討公司社會責任=
;正反雙方的主張、理&#=
35542;與歷史背景，有助Ą=
44;實務的發展，不論是=
認為公司有無社會責=
0219;，在立法上，公司ૢ=
1;就公司治理的規範、&=
#36092;併的規範，即應該=
377;更明確的規定。尤其=
;是從美國的發展經過&#=
20358;看，公司社會責任į=
40;激烈討論，首先出現=
在大型公司出現，經=
8639;力集中的時代；其શ=
5;，公司購併的狂潮；&=
#26368;近，大公司掏空的%=
276;聞。用美國看台灣或=
;大陸，掌握社會經濟&#=
21147;量的大型公司開始Ñ=
86;現，購併的時代來臨=
，大公司掏空的醜聞=
8971;傳。認真正視公司ట=
8;會責任的議題或許正&=
#26159;時候。</span><span
lang=3DEN-US style=3D'font-size:10.0pt;mso-fareast-font-family:MingLiU'><o:=
p></o:p></span></p>
<p class=3DMsoNormal style=3D'text-align:justify;text-justify:inter-ideogra=
ph;
layout-grid-mode:char'><span lang=3DEN-US style=3D'font-size:10.0pt;mso-far=
east-font-family:
MingLiU'><o:p> </o:p></span></p>
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