認股合同 的英文怎麼說
中文拼音 [rèngǔgětóng]
認股合同
英文
subscription agreement-
In addition, after comparing traditional civil trust, commercial articles of incorporation and shareholders ’ agreements with corporate chengbao contracts, the author finds the position for corporate chengbao contracts to settle down within the traditional private law system ? articles of incorporation and shareholders ’ agreements. thus both the legal status and legal analysis value of corporate chengbao contracts are affirmed
並通過與傳統民事的委託關系、商事的公司章程、股東協議等法律概念的比較分析，為公司承包合同找到了它與傳統私法的契合點? ?公司章程、股東協議，進而肯認了公司承包合同的法律地位和分析價值。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。This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. the paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future, and studies cash basis ' s accounting treating problem about the stock ' s transformation
本文在借鑒國內外研究成果的基礎上，分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識，分別佔在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義，結合我國的相關法律規定，創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式，並且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。It is the ratio of the state - stocks " tond amoun of an n in comn stocks not time issuing and many times in the ~ distributing tale issbog divided by cndy stocks ", then consderin its price ratio, commpy foreground. company pefformance, and commp growth etc., synthestring a correction coefficient
這種折股方式與其它折股方式不同，它是以流通股與國有股在公司股票初次發行及歷次配售發行的平均每股累計認購金額之比，再考慮市盈率、公司前景和業績、成長性等綜合一個修正系數。As a developing country in the process of transmission, we suggest that china select a synthetical method to finance annuity, including the social insurance tax, pension bond, social insurance lottery, treasury compensation and selling national assets, etc. at the same time, in the aspect of operation, we combines fixed assets investment, company and financial investment, stock investment and commerce credit to decrease risk and increase the value of annuity
本文認為作為轉軌過程中的發展中國家，中國養老金籌資方式的選擇應綜合利用社會保障稅、養老保障國債、社會保障彩票、財政補貼和國有資產變現等方法，同時在運營方面要將固定資產投資、企業與金融債券投資、股市投資、商業信用等方法結合起來使用，以降低風險，確保增值。Any monies received by the bank in respect of the customer s obligations to the bank may be placed and kept to the credit of a suspense account for so long as the bank thinks fit, and in the event of any proceedings in or analogous to bankruptcy, winding - up, liquidation, composition or arrangement, the bank may prove for and agree to accept any dividend or composition in respect of the customer s outstanding obligations as if there had been no suspense account or no credit therein
本行收到客戶需向本行負責之款項時可按本行認為合適之期限存放及保存在一個暫記賬戶中，而假如有任何破產清算債務重整或債務安排或類似情況之法律程序，本行可就客戶的未清償責任提供證明及同意接納任何股息或債務重整，形同沒有暫記賬戶或該暫記賬戶沒有貨方結餘一樣。We believe that, from the perspective of the relationship between enterprise and society, the content of esr includes : operating legally and paying tax according to policy ; cherishing resources and protecting environment ; emphasizing on security and treasuring life ; helping the weak and serving the community ; protecting benefits of consumers ; setting up a good public profile and well dealing with the relationship with financial institution, other enterprises and stockholders
本文從企業同社會的關系出發，認為企業所應承擔的社會責任內容應該包括：合法經營、照章納稅；愛護資源、保護環境；重視安全、珍惜生命；助弱濟貧、服務社區；保護消費者的權益；樹立良好的公眾形象；正確處理企業同金融機構、其他企業和股東的關系。與此同時，對于企業所承擔社會責任的界限予以解釋和說明。Some problems about affirmation of stock right transfer contract validity
股權轉讓合同效力認定中的幾個疑難問題Meanwhile we should allow employee invest with human capital and take on limited assure liability, allow the enterprise buy employee stocks in particular situation and establish stock reserve system, and admit the validity of state - owned asset properly favorable deliver and fully exert revenue and finance levers. in addition, there are two points to explain
放寬現行法律的限制，允許員工以人力資本出資，但對其評估必須依法進行，並預設有限擔保責任解決其責任承擔問題；允許國有企業在特定情形下回購員工股份，建立公司股票庫存制度；承認國有資產恰當優惠、配送的合法性，同時充分運用稅收金融杠桿以最大程度的推動員工持股制度改革。The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。The traditional view ( e. g., manne, 1965 ; bradley et al., 1988 ) believes that mergers and acquisitions take place in order to maximize stockholder wealth, where acquisitions serve as a means to seize the efficiency gain potentially stemming from economies of scale and scope, managerial and financial synergies, superior management, tax deduction, geographical diversification and increased market share
傳動的觀點認為公司的合併和收購其發起目標是使股東財富最大化，即收購服務于從規模經濟中提高潛在效益，協同管理和財政，優化管理，減免稅收，地區性經營多樣化和提高市場份額。Firstly, the paper retrospects the development of eso and tries to probe into the theoretical field : the explanation of it ' s definition, the conclusion of it ' s characters, the comparison of eso and other stock inspiration system, followed by the analysis of it ' s theoretical basis and incentive effect ; meanwhile, the paper probes into the realistic situations of eso in usa and china in order to seek the regulation and draw the advantages and disadvantages ; to this part, the paper takes the following four items as the main barriers to eso ' s implementation in china : the over restriction of current law system, the low efficiency of the market, the poor corporate governance structure and a lack of a reasonable performance index system, and elaborately analyze the impacts of the obstacles on eso ; after the analysis made above, the paper gets down to taking some methods to solve the problems in accordance with the characteristic of the barriers. as far as the internal defects of the mechanism are concerned, the paper begins with the scientifically design of the key components, studying the aspects of bestowal, change, loss, the executive method and the executive time. then the paper focuses on designing a performance index system which is an essential part of eso, introducing the bsc to improve the present performance index system, under the reasonable guidelines resigning it at both the levels of company ' s and employee ' s levels. finally, as regards how to perfect the outside surrounding of eso, the thesis makes some suggestion
本文首先回顧了股票期權制在國內外的發展及較為詳盡的分析了股票期權制度的相關理論：闡述了其涵義，特徵，理論基礎，激勵效應並於其他幾個較易混淆的股權激勵機製作逐一的比較，以進一步澄清人們對其的錯誤認識；同時，對股票期權制在美國和我國的現狀進行深入的實證研究，探求其內在規律，在肯定其成果時指出其不足；至此，筆者認為，我國上市公司要推行股票期權制度將主要面臨以下四類障礙：公司治理結構不完善、市場有效性差、現行法規體系不完善及缺乏客觀的業績考評指標體系，並詳細分析了各類障礙的現狀及對股票期權制的負面影響；在此基礎上，針對各類障礙的不同性質，著手探討消除這些障礙的措施：對于股票期權制內部的缺陷，本文先對各個關鍵要素進行科學設計，系統的剖析了贈與、變更、喪失、執行方式、股票來源等技術性問題，再以大量篇幅研究了如何構建出一套與實施股票期權制相配套的業績考核指標體系，引進平衡計分卡的思想對國內現有的指標體系加以改進，以一組合理的評價原則為指導，從公司及員工個人業績考評兩個層面上來設計該指標體系。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。By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。By the same argument, if an ipo is neither over - nor under - subscribed, that indicates that the shares have been priced at the right level - one that clears supply and demand
根據同一理據，若首次發售新股並沒有出現超額認購或認購不足的情況，即表示定價正確，供求能夠配合。A circular containing, among other things, further details of the subscription agreement, the whitewash waiver, the commercial contracts, the recommendation from the independent board committee of the company to the independent shareholders in respect of the subscription agreement, the whitewash waiver, the purchases to be made in the year ending 31 december 2004, 2005 and 2006, the purchase caps, the transactions to be made in the year ending 31 december 2004, 2005 and 2006 and the transactions caps, the letter of advice from the independent financial adviser to the independent board committee of the company and a notice convening the sgm will be despatched to the shareholders of the company as soon as practicable
載有其中包括認購協議清洗豁免商業合同之進一步詳情本公司獨立董事委員會就認購協議清洗豁免截至二零零四年二零零五年及二零零六年十二月三十一日各止年度將進行之購貨購貨上限將于截至二零零四年二零零五年及二零零六年十二月三十一日止各年進行之交易以及交易上限而向獨立股東提供之推薦意見獨立財務顧問致本公司獨立董事委員會之意見書以及股東特別大會通告之通函，將于可行范圍內寄發予本公司股東。The last chapter discusses the prospects of stock index futures in china ' s stock market. in this chapter, the author interprets the important roles of stock index futures for china ' s capital market, analyses the possible negative effects brought about by stock index futures, and consider that the conditions are getting mature. combining the international practices, this chapter raises my suggestions in the trading schemen 7 contract designing as well as supervisory system of stock index futures in china
盡管目前仍存在分歧，但大多數研究結果有助於澄清關于股指期貨市場會加劇現貨市場波動性的不切實際的指責和誤解；第四部分考察了美、日、港三種股指期貨市場的監管模式及各自的特徵，並進行了比較分析，這對於我國未來金融期貨市場的監管模式不無借鑒意義；本文最後一部分對我國開展股指期貨交易進行了探討，論述了推出我國的股指期貨交易對於我國資本市場的健康發展有著重要的現實意義，同時對可能產生的負面影響進行了全面分析，並認為我國推出股指期貨的條件也在日趨成熟，本部分還結合國際慣例，對我國股指期貨交易模式、合約設計以及監管模式提出了較為合理的設計方案。Option writers are the ones who sell the contracts on exchanges
認股權簽發人是出售合同用於交易的人。In concern with the manager system, arbitrarily elective norm should be the fundament and peremptory norm should be the exception to the limited company, but compulsory law would be the component basis to the joint - stock company, which derives from the different cognitions on the characters of company law by two theories of company management, agency theory and contract theory
隨后，本文闡釋了公司經理法律制度的法理念，指出關于公司治理的兩種理論陀代理理論與合同理論）對立的焦點集中在對公司法性質的不同認識。具體到到經理制度，公司法對有限公司的經理制度應以任意性規范為基調，以強行法規范為例外；對股份公司原則上則以強行法為主。This paper studies seven major legal problems existing in the process of shares transfer by corporate shareholders by means of case study : ( 1 ) the problem of how to evaluate the binding force of articles of association that limit shares transfer by corporate shareholders. ( 2 ) the problem of conflicts between the right of purchasing shares exercised by the third party appointed by corporation and shareholders and the priority enjoyed by corporate shareholders to purchase shares. ( 3 ) the problem of exercise of the priority and equal conditions
本文運用案例研究的方法，重點研究了有限責任公司股東出資轉讓過程中存在的七個主要法律問題： （ 1 ） 、公司章程對股東出資轉讓予以限制的法律效力認定問題； （ 2 ） 、公司及股東指定第三人購買權以及優先權部分行使問題； （ 3 ） 、優先權行使與同等條件問題； （ 4 ） 、出資轉讓主體資格瑕疵以及轉讓程序問題； （ 5 ） 、出資轉讓的合同形式、交付、登記及效力問題； （ 6 ） 、因出資轉讓導致股東人數與法定股東人數之沖突問題； （ 7 ） 、弱勢股東在出資轉讓中的權利保護問題。分享友人