The Comparative Study On Corporate Division System Of The Cross-strait

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.