對企業經營者而言，商業組織法所提供法律架構對企業經營至關重要，商業組織的選擇不但會影響企業經營者的經營成本，同時也涉及投資者所面臨的風險。廣義而言，商業組織的研究應該包括兩個層次，其一是企業經營者選擇商業組織的策略考量，第二個層次是商業組織法實體的法規內涵。傳統上，關於商業組織的策略選擇多半屬於管理學與經濟學的領域，第二個層次，才是法學的研究範圍。然而，在具體的研究上，我國法學界、經濟學界與管理學界對於商業組織的研究往往各有所重，彼此間的對話並不頻繁。然而，這三個不同的領域之間，雖然在研究的範圍甚至方法論上有所差異，但是已經各自擁有相當豐碩的研究成果，如果能建構一個適當的溝通介面，在商業組織法的架構下，讓不同的學科能進一步共享彼此的研究成果，必然能充實整個商業組織研究的內涵。 近十年來，美國的商業組織法歷經重大的變革，學界中亦有豐碩的討論，本文亦希望回顧美國商業組織法近十年來理論與實務的發展，做為我國相關立法的參考。 隨著資訊科技的發展，廠商間溝通的交易成本因之降低，在這種背景下可以發現，對許多產業而言，傳統強調垂直整合的商業組織模式已經不再會是未來的主流，企業之間透過彼此間的合作，以分工的模式經營共同的事業的頻率將越來越頻繁。管理學的文獻中援用虛擬組織一詞來描述這種合作關係。然而當虛擬組織在管理學界發展的十幾年之後，在經濟學與法學之中，卻未有類似名詞的出現。援此，本文立於商業組織法的框架下，研析虛擬組織對產業經濟學與法學的意義，並提出相對的批判，並勾勒我國商業組織法未來可能的發展方向。具體操作上，本文將從產業經濟學中的廠商理論談起，研析虛擬組織在廠商理論的框架下所具有的意義，並以降低交易成本與減低機會主義風險這兩項標準檢視虛擬組織在產業經濟學中的定位。在法學的討論上，本文將現行商業組織法的架構分為典型商業組織與非典型商業組織兩類，並以合夥與合資這兩種商業組織架構為代表，研析我國現行的商業組織法制，是否能通過法律經濟分析與管理學理論的檢驗，提供所有企業經營者一個適當的法律框架。 從國際競爭的角度來說，如果各國在法律市場也存有競爭的關係，相關法制也會不斷的動態變遷（Dynamics of Laws），因此未來商業組織法相關法制勢將從競爭不斷的趨於整合，而如何使我國在這一股洪流之中能扮演領導者的角色，是我們將來勢將面對的艱鉅挑戰。 The purpose of this article is to explore a new regulatory model for business organization laws in the coming information age. As the transaction and transportation cost lowered down by Internet and other facilities, a big enterprise that emphasizes vertical integration will not be the only dominant business model in the future. On the contrary, more and more enterprises will outsource their production sectors by vertical disintegration so that they can quickly respond to the drastic changes of the competitive market. Many scholars in management studies called this new production structure “ Virtual Organization”. This research tries to explore the core advantage of “Virtual Organization” and to link this concept with economic analysis of business organization law. By doing so, we may find the economic meaning of this new concept and bring some new ideas and insight for the future legal reshuffles of our business organization law. Besides, in the last decade, the business organization laws in the United States experienced drastic changes; this research also hopes to borrow some lessons from this trend. Therefore, the structure of this research is as follows. The second chapter of this research examines “Virtual Organization” from mostly management’s perspective and tries to find out the economic meaning of it in the third chapter. The fourth chapter will focus on the legal transformation of business organization laws in the States and discuss the new challenge and benefit brought by the new infrastructure. The fifth chapter will present a brief description of our existing business organization laws and raise some questions we find based on the ideas we found from the previous chapters. Finally, we will make some suggestions for the future development of statutory business organizations (in Chapter 6) and non-statutory business organizations (in Chapter 7). Especially in a competitive age, whether the legal system of our country can offer a proper platform for business developments will become a critical issue. If the answer to this question is negative, we may soon be awakening by the fact that our enterprises move to other countries where the legal infrastructure is more favorable for them. This might be the last thing we would like to see in the future. Through this research, we wish to draw public attention over this issue to the extent that our future legal infrastructure can be workable and competitive in the commercial age yet to come.
