股東主權 的英文怎麼說
中文拼音 [gǔdōngzhǔquán]
股東主權
英文
shareholders'equity-
Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law
再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。Part two introduces the theory of panel data. the basic form of panel data is : yi t = it + xi t it + uit, i = 1, 2, …, n ; t = 1, 2, …, t panel data is used for describing the instance of swatch in a collectivity in some time, and observing every unit in swatch multi - scale. basing on the different hypothesis of ui, panel data has fixed effect model and random effect model, if ui is a unit constant ( corresponding to the dummy variable of
基於分析結果，本文給出了改革我國公司治理結構的若干建議: （ 1 ）股權性質方面，培育有效的國家股持股主體; （ 2 ）股權結構方面，逐漸調整股權結構，減少第一大股東持股比例，增加除第一大股東以外的大股東的股權集中度; （ 3 ）董事會方面，採取奇數型董事會規模，並完善獨立董事的生成機制; （ 4 ）激勵制度方面，應加大董事及總經理的持股比例。Then the article analyses the causes of chinese listed companies " equity finance preference, the soft restraint of equity capital cost, the director and manager pursuing to the incurrence income, interests conflicts of big shareholders and minor shareholders and the undeveloped corporate bond market in china
然後，對股權融資偏好產生的原因進行了分析，認為股權資本成本的軟約束、董事和經理追求非貨幣收益、大股東與小股東的利益沖突、企業債券市場發展滯后等是我國上市公司股權融資偏好產生的主要原因。The rights to interpellate the application are not limited to the shares of the company partners ; limited liability company stockowners should have the rights either, as long as it is the company ' s shareholders should have the right to interpellate
其次，本文對股東質詢權的行使進行了探討，股東質詢權的權利主體為公司股東，義務主體為董事會。股東質詢權應該遵循法定程序行使，不得濫用。Company treasurer report basically offers the person that forms for reporting statistics is used, the person that forms for reporting statistics is used includes branch of partner, creditor, director, tax authority to wait
企業會計報告主要提供給報表使用者，報表使用者包括股東、債權人、主管部門、稅務機關等。The jurisprudential bases of shareholder ' s litigation rights are mainly touched upon two aspects : procedural law and substantive law
股東訴權的法理基礎問題主要涉及程序法和實體法兩個方面。At present, relate to the jurisprudential bases of the procedure of shareholder ' s litigation rights, there are mainly two theories : lawsuit undertake theory and generalized litigant theory
目前關于股東訴權的程序上的法理依據主要又兩種理論：訴訟擔當理論及廣義當事人理論。Dividend policy reflect interests relationship among the company, shareholders, creditors, senior managers, employee, etc. the company, regarding as the ties of interest relation in the interest subject, need to keep reserves high to meet the demands of reproduction enlarged. to the creditor, the company must keep reserves to increase the enterprise profit ability to promise the repayment
公司股利分配政策反映了公司、股東、債權人、公司管理者等各利益相關主體之間的利益分配關系。對于作為聯結各利益主體之間利益關系的紐帶? ?公司來說，公司既需要收益留存、增加積累、滿足擴大再生產的需要；又要滿足投資者的需求，為其未來資金籌集提供來源。相對于債權人而言，需要公司將收益留存、增加企業盈利能力，滿足其本金償還的需要。However, incorporators may well go against laws and regulations no matter they are loose or strict and the incorporation is intrinsically flawed, which would undoubtedly result in uncertainty to interests of everyone concerned such as the corporations, the shareholders and the creditors
然而在實踐中，無論公司設立的實體條件和程序條件是寬松還是嚴格，由於主觀或客觀原因，設立人完全可能與法律規定背道而馳，公司瑕疵設立問題時有發生，從而造成公司、股東、債權人等利益的不確定性。From the angle of firm ' s residual power share, we can name the market control model shareholder dominion in british and american and name the organ control model firm dominion in german and japan
從企業剩餘權分配角度看，英美市場控制型的治理模式可稱之為股東主權，而德日組織控制型的治理模式可稱之為企業主權。One is that in the firm there has the mechanism of organ control directly. the other important mechanism is that the agent ( ceo ) the firm in high degree. the agent ( ceo ) and firm form a high exit cost relationship that contained the ceo ' s dealing of opportunism
相對于股東主權，企業主權中對代理人ceo的激勵明顯是不足的，但治理效果卻並不比股東主權差，其中原因除了有組織直接控制機制外，另一個重要機理就是ceo對企業組織的高度依賴性及和企業組織構成的一種高退出成本、長期重復的博奕關系，正是這種關系遏制了ceo的機會主義行為。The next in order, about the whole efficiency of the company management construction, it think that in the process of establishing with chinese and characteristic socialism market economy, on one hand, it is necessary to reform ownership of share construction of the company with high liabilities rate and the low liabilities, on the other hand, the company with just right rate of debt can take suitable management construction mode according to our country ' s state of the nation
其次，對于公司治理結構的整體效率，認為在建立和規范有中國特色社會主義市場經濟的過程中，一方面，要借鑒國外的股東主權型治理結構模式和共同治理型治理結構模式，對我國高負債率公司和低負債率公司的股權結構進行改造，另一方面，也要結合我國的國情，對于資產負債率適中的公司採用相機治理結構模式。Provided china ' s access to wto drives the domestic construction equipment competition even more intense, chinese local construction equipment manufacturers will be in a more unfavorable competitive position especially in terms of distribution channels. concerning the significance of this industry for china ' s modernization the thesis suggests that chinese manufactures develop distribution system to the core comparative advantage by focusing on the customers " needs
在此基礎上進一步分析影響與制約他們渠道選擇的相關因素，卡特彼勒公司的典型的美國式的股東主權主義的公司治理結構和小松製作所的非股東控制型的內部治理結構造成的公司有關投資收益率、市場佔有率等經營目標差異是影響他們各自跨國經營戰略的深層原因。The main object of the bill was to amend co to enable a listed company incorporated in hong kong to send a copy of a summary financial report in place of a copy of the financial documents required to be laid before the company in its general meeting to a shareholder, debenture holder or any other person entitled to be sent such financial documents
條例草案的主要目的是修訂公司條例，使在香港成立為法團的上市公司可向股東債權證持有人或其他有權接收須于大會上提交該公司省覽的財務文件的人送交財務摘要報告，以代替整套財務文件。The theoretic frame of the right to know in the business of security trading is expected to be built on the basis of confirming the right to know in security trading, listing the reason of why the small and medium - sized share holders, creditors or foundation holders have the such right to know, making clear the positive meaning that the independent director cherished for the public disclosure, getting into the in - sight specialities of public business information products and non - symmetry and enforcing the main body of the business, the task of public disclosure of the listed companies in particular
通過對中小股東、債權人以及基金持有人知情權權利主體的保護，獨立董事享有知情權對信息披露的積極意義;透視營業信息以及非對稱性之特徵，並強化義務主體，尤其是上市公司的信息披露義務;以期構建起證券交易知情權的理論框架。此外，為投資者恢復在證券交易過程中被剝奪的權利和損失的利益，建立和完善證券交易知情權民事責任制度及其實現機制，從而建立起證券交易知情權的保護體系。The research regarding m & a in mainland china focuses on antitrust, securities regulation and industry supervision as well as other governmental regulation. on the other hand, the protection against rights and interests of shareholder, esp., the protection via improving the regulations regarding corporate governance and shareholders " suit, does not enjoy the importance that it deserves
我國目前對包括合併在內的並購進行的研究主要集中在反壟斷、證券市場監管以及行業準入等政府監管方面，而股東權益的保護，特別是通過公司治理結構和股東訴權的完善來保障股東的權利並沒有引起足夠的重視。However, due to the inequality and specialty of the related parties and the obscurity of transactions, these transactions could be easily be used by some groups and individuals as a way to obtain illegal interests, which will possibly harm the corporation and the investors, the holders and the debtors, even the whole social economic system, for much state owned assets will be lost
但同時，由於關聯交易中交易雙方關系的特殊性和地位的不平等性，以及交易的非市場性、非透明性，使其極易成為某些利益集團及個人非法獲利的手段，因此可能會侵害交易中從屬公司及其股東、債權人的合法權益，甚至造成國有資產嚴重流失和破壞社會主義市場制度的嚴重後果。But related transactions happen between special parties which have controlling and affecting relevant relations, when lacking of correspond regulations of law, in order to buck for some unfair interests, related parties and listed companies are usually apt to distort terms of exchange, which making the related transactions unfair. unfair related transactions will affect the interests of our country, minor stockholders and creditors, will affect the achievements and long - term development of the listed companies, indee d will affect the healthy and normative development of the securities market
但是關聯交易發生在彼此存在控制與被控制、影響與被影響的關聯關系的特定主體之間，若缺乏相應法律監管和機制監管，為謀求一些不正當的利益，關聯人和上市公司往往容易扭曲交易條件，會造成公司關聯交易的不公正，從而影響到了國家、少數股東、債權人的利益以及上市公司自身的業績和長遠發展，甚至會影響證券市場的健康、規范發展。After an analysis of three above theories, we come to conclusion that ( 1 ) entity theory, which could strengthen the comparability of statement, is consistent with international customs. ( 2 ) considering special equity structure of chinese most listed companies, it ' s more necessary to protect the interests of minority equities from the institution
（ 2 ）我國公司股份結構較為特殊，一股獨大的局面使大股東侵犯小股東利益變得習以為常，在這種情形下，會計準則更需要採取主體理論，從制度上保護中小股東的權益不受侵犯。Current doctrines related to it fall into tow categories : one is single governance structure which is based on shareholder ' s cost and individualism, but ca n ' t reflect the overall situation of company governance ; the other is multiple governance structure which is based on social cost and socialism, but is too ambiguous to be feasible. this article intends to reconstruct the concept of legal person " s property rights with the combination of enterprise property rights theories and enterprise contract theories. after expounding on the reasonability of the legal - person - property rights - based company governance form, it further analyzes the administrating rights of the providers of legal person " s property rights
主要分為兩種，一種是以股東成本和股東個人本位為基礎的單邊治理結構，這一觀點認為公司屬股東所有，公司的最終決定權應交付股東，由股東獨自構成公司治理的主體，其實質是認為公司生產經營的成本就是股東成本，這一觀點並不能反映公司治理的全貌；另一種是以社會成本和社會本位為基礎的多邊治理理論，這一觀點認為以利益相關者作為參與公司治理的主體，雖然就利益相關者的范圍又有各種不同的觀點，但總體上一般都包括股東、債權人、雇員、顧客等主體。分享友人