|Abstract: ||我國經濟社會之公司企業型態以有限公司為最多，其次為股份有限公司。雖然股份有限公司最能吸收一般投資人之資金，以最少之資本支配最大之企業，且今日之大企業均以股份有限公司之形式為之，甚至出現規模可與一國預算相提並論之集團。然而我國股份有限公司之資本額大多偏低，資本結構與有限公司相似。這些中小企業就其規模及開放性與資本額甚鉅之股份有限公司明顯不同，在現行公司法之下卻受相同規範，其妥適性有待商榷。法律既為社會生活規範，則難謂得不謀求因應之道，以為適當解決。 本論共計六章，研究範圍限於閉鎖性公司法制之介紹與彰顯其重要性，並以美國法之相關規範為中心。首先闡明閉鎖性公司之基本概念，其次針對股東書面協議制度之描述，以意義、成立方法、性質、效力等各點切入，並以美國重要公司法制之各州規定檢視。再者詳述股東表決權行使之特殊類型－股東表決權拘束契約與股東表決權信託。於公司所有與經營合一之原則下，股東身兼經營者之情形難謂罕見。惟仍會產生未實際參與經營公司之股東，即所稱之「少數股東」（minority shareholder）。對於少數股東因無法介入公司經營之方向，公司法應訂定一套制度，使少數股東其權利遭受控制股東侵害時，在欠缺交易市場轉讓其股份之情形下，得強制公司收回其投資，以保障其股東權益。又少數股東於轉讓其股份時，亦受到一定之轉讓限制。最後，在確定股份得轉讓後，最重要的就是要決定股份轉讓價格之計算。 基於以上之討論，期盼藉由比較法制之方式，引進適合我國適用之法律制度，作為我國之修法參考。就閉鎖性公司另設規定，使符合法定條件之小型企業得選擇適合其生存發展之組織型態。|
The limited companies are the maximum of business condition in our economical community, the next are limited liability companies. Although the limited liability companies can be capable of absorbing the fund of ordinary investors, to use as the less capital controls the maximum enterprise. Then the large enterprises are the form of limited liability companies, extremely it appears groups to put on a par budget of a country. However, the limited liability companies' capital of our country prejudices low, and the capital structure is similar to limited company. The middle and small enterprises are obvious different from limited liability companies in the scale and open property. But they accept the same standard under the corporation law in force, the suitable nature should require to discuss. Since the legislation is a standard of the society life, it must try for a method to solve suitably. The principle discussions amount to six chapters. The research range is restricted within the introduction of closely held corporations and manifest it's importance, and center on the American law regime. First, we will explain the general idea of closely held corporations. Second, in accordance with the descriptions of shareholder agreements. According to meanings, established method, nature, effects, and we survey the important states' corporation law of American. Third, we explain the special type of shareholder voting rights, including shareholder voting agreements and shareholder voting trust. Fourth, under the principles of corporate ownership combines corporate control, it's not rare of the situations of shareholder hold management. But still the shareholders that don't participate in the management actually, promptly called "minority shareholder". With regard to the minority shareholder can't intervene the aspect of corporate management, we must devise a legal system of corporation law. When minority shareholders' rights are subjected to violations from controlling shareholders, under lack of trade market to transfer their shares, they can compel corporations to withdraw the investment, to use as protections to their shareholders' rights. Fifth, when minority shareholders transfer their shares, they also accept specified restrictions to transfer. Finally, since we decide the shares that can be transferred, the most important thing is the determinations of the shares value. On the basis of discussions above, we hope to rely on the mode of comparative law to recommend legal system that suitable for our country. And it can regard as law amendment consult for our country. Nearby it establishes regulations of closely held corporations. Then the small enterprises which conform to statutory conditions can choose the organizations that suitable for them.