臺灣光電產業資產分割之個案研究

Abstract

自民國九十一年企業併購法實施後，直到民國九十七年才有第一家上市公司宣布依企業併購法為資產分割，由受讓營業公司逕發行新股與該上市公司股東，同時上市公司辦理減資。由個案公司發現，上市公司進行資產分割所應遵詢之法令規定因較採取權益分割繁複，似乎是上市公司寧可採行權益分割以為組織改造原因之一。 分割為企業組織改造之起點，能否提升經營績效及競爭力，關鍵在於企業是否能有與時俱進之執行力。

Seven years after the implementation of Business Mergers and Acquisitions Act in Taiwan, a listed company declared to adopt spin-off by the Law. It seems that more complicated laws and regulations shall govern, prior listed companies would rather adopt equity carve-out to reorganize.

Division is the opportunity for corporate restructuring, and doing business with time is the key to improve business performance and competitiveness.