企業分割執行之探討─以裕隆汽車製造股份有限公司為例

Abstract

本論文研究是裕隆汽車製造公司在2003年所執行的分割案，將裕隆汽車製造公司分割成新的裕隆汽車公司及新成立的裕隆日產公司為例，作為實務的探討，或供企業界分割案之參考或省思。

1.本研究模型建構與評價過程之要點如下： 了解企業分割之相關法令及這些法令在執行過程中的可操作性與盲點，希望對後續法令修改提出一些淺見。

2.以裕隆分割案為例，觀察企業在分割前、分割中、分割後三階段所面臨的問題及所採取的對策。

3.有些情況顯然與立法意旨有矛盾處，針對目前現有相關法條增修及企業內組織營運之建議。

Abstract

This thesis is based on research of the 2003 spin-off project implemented by Yulon Motor Co., Ltd., in which Yulon Motor Co., Ltd. was divided into two companies. Yulon Nissan Co., Ltd. is the newly established company spun-off and formed from Yulon Motor Co., Ltd.. The research uses this spin-off project as a case study, which study offers an opportunity to examine business practice, and provides a reference for industrial merger and acquisition to contemplate.

The main ideas of the model structure and evaluation process of this thesis are as follows:

1.The Yulon spin-off project is a case study that aids in the understanding of the laws of merger and acquisition, the blind spots that may occur, and operational methodology, during the process of the law implementation. This study provides some preliminary opinions on the amendment of the laws in the future.

2.The study reveals the problems that occurred and the countermeasures taken during the three stages of the industrial merger and acquisition (i.e. before, during, and after the spin off case).

3.The thesis also provides suggestions regarding the amendment of current laws and the organization of business operation, to resolve the clashes between theory and practice.