Should Capital be Excluded from Company Registration

• Main Author: 王文士
• Other Authors: 邱垂昌博士
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/51185369499896940787

碩士 === 國立彰化師範大學 === 會計學系 === 100 === Abstract In order to detect whether company capital should be registered or not, this study, thus, invited company lawyers, accountants, bookkeepers, company registration personnel, business owners and their employees, tax accounting personnel, information users of the financial institutions and company registration to participate into the empirical research. A questionnaire survey and statistical analysis method were used to find out the results so that useful information can be provided to the related authority that is responsible for the capital registration. Results showed that, first of all, about two-thirds of the subjects believed that company capital should be registered while about one-third held the opposite opinion. Although our population has different characteristics, those subjects who do not own bachelor degree such as those who graduated from vocational schools believed that registration of company capital is more important. That is, the less educated the subjects are, the more important they thought the registration of company capital is. Secondly, analyzing from the perspective of ages, we found that the younger the subjects are, the more important they thought registration of company capital in government management is. Moreover, from the angle of investor protection, the older the subjects are, the more important they thought registration of company capital is. On the contrary, the younger the subjects are, the less important they thought registration of company capital is. Therefore, under the condition that the policy of registration of company capital should not be abolished, this study suggested that our government should try to publicize the indispensability of registration of company capital to the younger citizens. Lastly, analyzing from the perspective of workplaces, this study found that citizens from central Taiwan believed that registration of company capital is more important, followed by those from the southern districts. Hence, our government, when implementing the policy of registration of company capital, should strengthen public awareness to the citizens in northern and southern Taiwan. Keywords: registered capital；the three doctrines of capital.