| Summary: | 碩士 === 朝陽科技大學 === 財務金融系碩士班 === 90 === Abstract
This research focuses on the “ Stock’s Par Value System ”, and examines the par value stock system in Taiwan to see whether or not to introduce the “no par value system” in helping the corporations whose stock’s market prices are under the stock face values.
The research comprises five chapters as follows:
Chapter 1.
To illustrate the motive, methods, limitations and realm of this paper.
Chapter 2.
To define the stock’s meaning, character, and types, then to compare the “ par value stock system ”, “ no par value stock system ” and “ low par value stock system ”, especially, the differences between Taiwan and the United States, Germany, and Japan where the “ no par value stock system” have been performed for years.
Chapter 3.
To explain the lowest capital standard in Taiwan, then to describe the three capital principals meanings. Taiwan’s current capital system is examined and the correlation between the corporation capital and stock par value is analyzed as well.
Chapter 4.
This chapter is talking about the capital stock accounting processing. First, it defines the capital stock which is different between the par value stock and no par value stock. Second it explains the definitions of capital premium and capital discount in accounting processing. Finally, it compares the differences of capital surplus before and after the corporation law is amended.
Chapter 5.
This chapter states the conclusion and research results of this thesis
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