| 摘要: | 最高限額抵押權制度之形成與發展，應有高度成熟的資本主義社會，以及頻繁的商業交易行為之存在為其必要，換言之，最高限額抵押權之所以被設計而加以運用，完全是在因應經濟快速發展社會中，工商業需要快速、長期、繼續性的融資需求下的產物，此一制度對於融通資金有極其優越性，因此德國民法與瑞士民法相繼就最高限額抵押權公布於1900年、1912年，日本基於工商業快速發展之融資需求，於1896年施行之日本民法設有抵押權之規定，至1971年於民法典中納入最高限額抵押權之規定。
最高限額抵押權是非常靈活的融資制度，最高限額、基礎法律關係更是它的特色，由於具有彈性而且有獨立的經濟價值，最高限額抵押權比傳統抵押權更受市場所接受。在全球化趨勢下，企業組織規模擴大、國際化及多角化經營，對於經常往來的雙方當事人而言需要更靈活的財務策略，最高限額抵押權是非常方便的融資工具。
台灣最高限額抵押權頒布於2007年，然於日本殖民統治台灣時期，早於民間即相當盛行，被廣泛地承認和運用，因此對此一機制之接受甚為順利。同年大陸地區物權法亦將最高限額抵押權明文化。各自的規定中有何值得深入探討的方向，又兩岸於經濟、文化的頻繁互動中，就立法觀念有否借鏡之處，以為彼此立法之參考。
Maximum mortgage of formation and development should have a high level of maturity of a capitalist society, and frequently acts for which there is a need for commercial transactions. In other words, the system of maximum mortgage is in response to the rapid economic development of society, businesses need rapid, long-term, continuing the financing needs. This financing system has great advantages, Germany in 1900, Switzerland in 1912 were enacted a maximum mortgage. Japan based on the financing needs of industrial and commercial development, in 1896, has a mortgage article, in 1971, in the civil code to include the article of the maximum mortgage.
Maximum mortgage is a very flexible financing system, Limit the maximum amount and the basic legal relationship is a key element. Due to its elasticity and has independent economic value, Maximum mortgage more popular than traditional mortgage in the market. Under the trend of globalization, Expand business scale, Internationalization and diversification, for frequent parties need more flexible financial strategies; Maximum mortgage is a convenient financing tool.
Taiwan and mainland China was enacted a maximum mortgage in 2007. But in Taiwan by the Japanese colonial period, this financing system was very popular in commercial transactions. On the mainland, is relatively unfamiliar system. Taiwan in frequent interaction with mainland China in economic, cultural, Provisions of the maximum mortgage what is the difference between both side, through the provisions of comparative analysis to identify ways to improve it. |
