我國於94年6月22日公布修正後之公司法，正式賦予公司召開股東會時，得採行書面或電子方式供股東行使表決權之法律依據，期能使我國之公司治理與股東權益維護能與國際接軌；惟「股東會電子投票」制度，歷經元大京華證券股份有限公司、台灣總合股務處理股份有限公司及台灣集中保管結算所股份有限公司三個平台之建置，仍然未被各上市、櫃公司廣為採用，即使偶有採用者，其投票總權數占總股份之比例多數未及1%，顯示成效不彰。另2010年10月的亞洲公司治理協會(Asian Corporate Governance Association)年會，提出了最新一份的「CG Watch」報告，在這份報告中，ACGA指出我國推動股權權益的狀況上較前次調查類似，並未有太大改善，比如公司對國外投資人「通訊投票」、「分割投票」權益的行使，相關法規及配套仍不夠完備，而針對「通訊投票」得分，在歷次的評分中，我國都是敬陪末座，可以說，這幾年來此一核心問題並未被重視並獲得具體的改善。 基此本研究將以股東會通訊投票之法令、制度為經，佐以實務之見解為緯，參考外國經驗，藉由分析現行之問題並勾勒未來推動之建議供各界參考。本研究除分析我國股東會之基本概念、表決權行使方式、委託書之使用，並藉由對美、日兩國股東會制度及實務之探討，一窺國際之現況及未來發展之趨勢。另針對我國股東會通訊投票制度與現況進行背景說明，並介紹我國通訊投票下書面投票與電子投票之架構及現況，最後分析我國電子投票採用率偏低之原因。 此外，針對美、日、台三國股東會通訊投票制度分別由法規制度面、股東權益面、公司執行面及電子投票實務面進行比較，最後並提出對相關主事者之建議及對後續研究者未來研究方向之建議，以期經由各界之腦力激盪，共同為我國的資本市場國際化而努力。 / The amendment of Taiwan Company Act in June 22nd, 2005, upon its release, granted each shareholder the legitimate right to cast his/her vote by both written and electronic means in shareholders’ meetings. This amendment is menat to bring Taiwan’s corporate governance and shareholder rights in line with the international practice. However, with the limited use of no more than 1% voting rights of most listing and over-the-counter (OTC) companies on the three voting forums established by Yuanta Core Pacific Securities Co., Ltd., Taiwan Integrated Shareholder Service Company and Taiwan Depository & Clearing Corporation, the attempt has been proven unsuccessful. In addition, the latest “CG Watch” report, submitted during the 2010 Asian Governance Association annual conference held in October, has suggested that, similar to the previous reports, shareholder rights of Taiwan-based companies have not been improved outstandingly. For instance, the exercise of “postal voting” and “vote splitting” upon foreign investors of Taiwan-based companies has been restricted due to the flaws in the domestic voting system and regulations. Also, in the report, a constant low rating in “postal voting” for the Taiwan-based companies simply hints that the core issue has never been properly valued nor concretely improved. Based on the suggestions in the previous paragraph, this research paper provides an overview of the laws and the regulations of the postal voting system. The paper also includes opinions on practical needs and comparison from foreign experiences. By means of analyzing our current issues, the research draws an outline of the propositions for trends of the future development. Apart from analyzing the basic concepts of shareholders’ meetings held by some Taiwan-based companies, exercise of voting rights, and use of proxy forms, the research also peeks into the current situation around the globe and the future trends by consulting the system and the practical needs of shareholders’ meetings in the U.S. and Japan. As for the postal voting system and the current situation in Taiwan, the research provides a background illustration by introducing the structure and the current status of printed ballot voting and electronic voting under our postal voting framework. In conclusion, the paper points out the reasons for limited use of electronic voting in Taiwan. Finally, the research measures postal voting systems in the U.S., Japan and Taiwan from aspects of the laws and regulations, the shareholder rights, the corporate execution and the practical needs. In the end, in order for the effort of internationalization upon domestic capital market, the research eventually proposes the solutions for the related personnel in charge and the follow-up research direction for future researchers.