認股特權 的英文怎麼說

中文拼音 [rèngǔtèquán]
認股特權 英文
subscription righ
  • 認 : 動詞1 （認識; 分辨） recognize; know; make out; identify 2 （建立關系） enter into a certain rela...
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 特 : Ⅰ形容詞（特殊; 超出一般） particular; special; exceptional; unusual Ⅱ副詞1 （特別） especially; v...
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 認股 : open the subscription list
  • 特權 : privilege; prerogative
  1. 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。
  2. Concretely, it is creditor ' s right from the angle of request of company ' s performing obligation ; it is expectant right from the realization of right ; it is option from the content of exercising right. simultaneously, eso has the characters of right, profitability, time limit and nonnegotiable. eso system is not an arrange for system of property right but a long term incentive mechanism, because the aim of enterprise executive is not property of enterprise but rich profit by exercising their right, that is the value of eso for senior manager is not to control company but to acquire profit from the price difference

    第一部分分析了股票期權和股票期權制度的含義，指出股票期權的性質從不同角度分析可以認定為債權、期待權、選擇權，具體而言，從需權利人請求公司履行義務的角度它是一種債權，從權利實現的角度它是一種期待權，從權利行使內容的角度它是一種選擇權，同時它具有權利性、收益性、時限性、非流通性等特點；股票期權制度是一種長期激勵制度而非產權制度安排，因為企業經營者的目標是通過行使權利獲得豐厚收益，而非企業的所有權，即該制度對高級管理人員的最大價值是獲得差價利潤而不是控制公司。
  3. The behave and harm of insider control in state enterprise is discussed. the reason of insider control is analysed, me chain of consign and the lack of proprietor the unmatching of residual control and proceeds ; the deficiency of inspiring with manager ; the disfigurement of supervision and restriction etc are the reasons of insider control. the advice of controlling insider control is discussed from the angle of game theory, and think that big shareholders of enterprise have more power to supervise operator. in order to settle the question of insider control, the bestiring and inhibiting of manager should be consolidated. the superiority of employees in enterprise is emphasized in controlling insider control. the paper puts forward a new model to measure intrinsic value of human capital of manager, the compenhensive valuation metrix to decide the efficenncy of management and performance adjustment of human capital of manager

    這是本文研究的意義所在。本文論述了我國國有企業內部人控制問題的表現和危害，比較了我國國有企業與國外企業的內部人控制問題的差異及特點。在分析委託代理鏈冗長及所有者缺位、經營者剩餘控制權和剩餘收益權不匹配、對公司經理人員的激勵嚴重不足、監督約束機制不健全等是形成國有企業內部人控制的主要原因的基礎上，從博弈論的角度探討控制內部人控制問題的政策建議，認為股權集中的大股東有更強的動力去監督目標公司，解決內部人控制問題在於強化對經理人員的約束、激勵。
  4. The author affirmed : the institutes should be changed to a joint company running in the system of shareholders " meeting, directors " meeting and supervisors " meeting. the adjusting of capital should obey the principle of " the high directors owned shares being main, the managers and kernel technologists owned shares being domination, the private and other enterprises " owned shares being more than half, and the state owned shares being less than half. in order to get the human capital coming true, it is recommended that the institutes can give shares when high managers buy the shares of the institutes and give the right of getting bonus in future to kernel technologists

    通過研究，筆者認為：在企業組織形式上要建立股份制的現代企業制度，形成三會制約的現代企業管理體制；在資本結構重組過程中，要按照「高管人員持股居主導地位，經營層和核心技術人員持股居控制地位，職工和社會持股居控股地位，國有股居次要地位原則」調整股權結構：要特別注意人力資本實現問題，通過配股、期權等辦法解決高管人員和核心技術人員智力成果的資本化。
  5. 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。
  6. 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。
  7. Promoter ' s liability, on the one hand is the definite response of the promoter ' s special right during the establishing of the corporation, on the other hand is the expression of the legal value of market economy such as fair, efficiency, order

    一方面是發起人擁有公司設立過程中普通認股人所不享有的特權的必然回應，是權利平衡的直接結果。另一方面也是市場經濟公平、秩序、效益等法價值的綜合體現。
  8. In this paper we continue to analyze the characteristic of our capital market and find out that our capital market has structure shortage of disequilibrium of stock market and bond market, and the internal structure shortage of disequilibrium of the stock market and bond market

    本文繼續分析了我國證券市場的特徵，認為結構性制度缺陷表現為股票市場與債券市場的非均衡、股票市場與債券市場內部的結構性缺陷，成為我國上市公司股權融資偏好的外在因素。
  9. At present, the research on the reanimation of bonus stock is gradually maturing and the research on the reanimation of stock option is now noticed by the scholars in the civil, which is focused on the core of the supervisors, not on the technologists specially, there is also little research on technical stock option oversea. however, as the special human capital, technologists react greatly on the enterprises, which is not replaced by other material capital, we may consider that the reanimation of stock option to the core of the supervisors is feasible, so do the technologists. based on the recently theoretic progenies of bonus stock and stock option from the civil to oversea, we quest for the allocation of technical bonus stock, discuss the precept on the reanimation of technical stock option for the middle - small technical films, by which to solve the stability and hard work of the technologists, accelerate the development of the middle - small technical films in the civil

    目前，股權激勵的研究日趨成熟，期權激勵研究受到國內學者的極大關注，但這些激勵主要集中在企業的核心經營層，尚未專門激勵企業的核心技術層，國外對技術期權激勵的研究也極少涉及，然而技術人員作為特殊的人力資本，在科技企業中起的作用是其他物質資本所無法取代的。因此，可以認為，既然能對企業核心經營層授予期權以資鼓勵，那麼對核心技術層同樣也可以授予技術期權加以激勵。本文在吸取國內外關于股權、期權激勵理論最新成果的基礎上，探討了中小科技企業技術股權（份）分配和技術期權激勵的方案，目的是通過技術股權（期權）激勵來解決中小科技企業技術人員的長期穩定和努力工作的問題，促進我國中小科技企業的長期穩定發展。
  10. Because only the stock price rises can the management get compensation from the margin between the exercise price and the market price of the stock of the corporation. this article discusses the legal problems of establishing stock option system in our country. this article consists of four parts

    股票期權源於西方，在我國是新生事物，甚至在法律上沒有得到承認，所以關于股票期權的概念，在我國仍有爭議，本文首先將股票期權與期股、員工持股做比較，然後闡述股票期權的特徵。
  11. Eso plays an important role in executive managers " s incentives since it appeared in the middle of 20th century. the idea behind stock options is to align incentives between the managers and shareholders of a company. it matches the power of “ surplus control ” with the power of “ residual claim ” by letting the executive mangers participate in the distribution of residual claim, consequently enabling manager ' s benefit goal to be most consistent with the enterprise shareholders " wealth

    國外的研究現狀呈現出以下特點:一是對公司治理及經理人激勵理論的研究較為完善，但對引入股票期權后的激勵問題研究較少;二是研究多集中在對股票期權激勵效果的實證分析，但對其內在的激勵機理分析不夠，即使在實證研究方面，也存在著較大的分歧;國外的反對者則認為，期權在企業中遭到濫用，期權歪曲了企業收益的概念，這部分
  12. From the view of the limited corporation, and based on the incidents by listed companies, making fraud and illegal trenching on the collected funds, draw the conclusion our country ' s director system still has a lot to improve

    認為董事應該是由股東大會任命，參與董事會會議，并行使董事職權的董事會組成人員；其次，探討董事職權的法律界定及特徵。
  13. However domestic unmature security marbet restrict amc ' s free shares transfer. my opinion is to improve and regulate by law in the course of d - to e. firstly, it is necessary to grasp d to e principle accuratly and construct strict qualification system, secondly, it is important to guarantee amc to enterprise system can keep amc ' s as shareholder control of d to e enterprise, and improve continuously amc ' s management level and efficiency. it is necessary to make special regulation about the duration periods and vavle of amc ' s egutity in legislation to sustain amc benefit, moreover, 13 to e also coordinate with state - owned ' s out - strategy and adjust ownership through social and. private cash input, these also help solve the problem of uvclear state - owned ownership entity ; at the same time, it is necessary to improve security market to widen the ways of share transfer, to be outward transfer as main transfer way, to cultivate institutional investor and reform equity system ; at last it is important to difine correctly bovernment ' s role and play its role. government should be in the nationwide view to organize, coordinate balance support regulate to guarantee d to e ' s performance

    筆者認為，債轉股實施過程中，應依照法律規范予以完善和制約，首先應準確把握其操作原則，特別注意嚴格把好債轉股的準入關;其次，切實發揮金融資產管理公司的職能作用，促使企業轉換經營機制建立現代企業制度，要確保金融資產管理公司作為股東對債轉股企業的最終控制權，不斷提高金融資產管理公司的運作水平和效率，並且在立法上對債轉股中的股權的存續和價值的保護進行特別規定，以維護金融資產管理公司的合法權益;再者，債轉股還要與國有經濟的戰略性退出相結合，進行必要的產權結構調整，通過引入社會資金、民營資本等其他成分徹底解決國企產權主體虛位和產權不明晰的現象;同時，要完善資本市場，積極拓寬股權的退出通道，把對外轉讓作為股權的主要退士方式，培育機構投資者，改革股權制度;最
  14. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
  15. It ' s the common character of modern china race - capital company and was its outer cause of development. the thesis tracked, its management of producing and it ' s marketing, analyzed its marketing strategy : sell its products with high profits, basing on its good quality, with proper marketing strategy, in order to keep the shareholders benefit. producing capacity and marketing were the decisive courses

    本文考察了中興煤礦的生產管理水平和市場經營情況，認為生產能力和市場戰略是中興煤礦發展壯大的決定性因素，前者是公司上規模、上檔次的決定力量，後者則如一根紅線把公司的生產、管理和經營連結起來：又著重分析了公司的市場戰略：以產品質量為依託，輔以適當的營銷策略，把中興煤焦高價推銷給消費者，以賺取高額利潤，維護（特權）股東的利益。
  16. The subscription shares and the placing new shares will be allotted and issued under the general mandate to the directors at the special general meeting of the company held on 19th april 2007 and if all the conditions to the subscription and the company placing ( as the case may be ) have not been satisfied on or before 23rd may, 2007, then under the new general mandate proposed to be granted to the directors at the annual general meeting to be held on 24th may 2007

    認購股及配售新股，將配發及發行根據一般授權董事會在特別大會上，該公司對2007年4月19日，如果一切條件，認購及該公司配售（視屬何情況而定）沒有得到滿意或之前， 2007年5月23日，然後根據新的總任務是擬作授予董事在年度股東大會定於2007年5月24日。
  17. Chao chien - ming was found guilty wednesday of using privileged information to buy shares of a partly state - owned property development company

    趙建銘星期三被認定利用特權信息購買一家部份國有房地產開發公司股票的罪行成立。
  18. Just as it is a restriction of limited liability to disregard of the corporate entity in specific cases, the regulation itself also needs some criteria to be kept within bounds

    正如在特定情況下否認公司獨立人格是對股東有限責任「特權」的限制一樣，該制度本身也需要設立一定的準則加以約束。
  19. The second part is about the theoretical base of the system of the shareholders " derivative action. the article discusses it from the substantive and procedural views. the reason that law grants shareholders the right of proceeding against directors and officers lies that shareholders are the very investors of the corporation and are closely related to the corporation, and that according to the theories of lawsuit trust and party ' s theory of broad sense the indirect party interested can also become party of litigation. the author considers that it is better to express that function of company law lies in protecting interst of minority shareholders and strengthen corporate governce. according to the fact that the shareholder ' s derivative action system consists of substansial rules and procedural rules, it analyzes faction of the system from above two aspects and points out that function of the system is not to solve conflicts among people but is to restrict or encourage the right of shareholder ' s derivative action

    法律之所以賦予股東以提起派生訴訟的權利，一方面在於股東是公司的出資人，與公司的利益息息相關，另一方面根據訴訟信託理論及廣義當事人理論，訴訟標的權利義務主體以外的非直接利害關系人也可以作為訴訟當事人，因而，股東派生訴訟中股東的訴權源於程序法的直接規定。股東派生訴訟的功能可以從不同的角度表示，我們當然可以認為其有事後救濟，事前抑制的功能，但是，筆者認為將其功能表述為保護中小股東權益及強化公司治理結構則更能反映其特性。而且根據派生訴訟制度由實體和程序兩部分構成的事實，筆者分別從兩方面分析了派生訴訟的功能，並指出股東派生訴訟的程序規則不同於一般的民事訴訟程序，其功能不在於解決當事人之間的實體糾紛，而在於約束、限制或鼓勵股東的派生訴訟提起權。
  20. Identifying equity evidence is a kind of specific bond, holder has the right to be in prospective some is specific date ( or specific during inside ), the price with the agreement ( honor the agreement the price ) buy / sell an a certain quantity of share

    認股權證是一種特定的契約，持有人有權利在未來某一特定日期（或特定期間內） ，以約定的價格（履約價格）購買/賣出一定數量的股票。
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