股東權益表 的英文怎麼說

中文拼音 [gǔdōngquányìbiǎo]
股東權益表 英文
balance sheet
  • 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...
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 股東 : shareholder; stockholder
  • 權益 : rights and interests; legal right; inviolable rights
  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. Based on these defects, the article put forward some legal countermeasures to perfect the acclp for nine aspects in order to motive the acclp " s successful conduction. the nine aspects are : borrowing the western countries " acclp " s advanced experience ; building up the correct concept of acclp, decentralizing the high - centralized stockholder " s structure, re - distributing the power of company " s institutional framework and establishing the legal proceedings system during the stockholders in order to protect middle and little stockholder " s profits ; joint liability for guarder " s of the board and legal person " s personality deny system ; improving the framework of the board of directors ; perfecting the market mechanism

    在此基礎上，本文從借鑒發達國家公司法人治理結構的先進經驗；樹立公司法人治理結構的正確理念；分散高度集中的股權結構；重新配置公司內部權力結構；建立股東代表訴訟制度，保護中小股東的利益；建立監事（會）連帶賠償制度；建立公司法人人格否認制度；改善董事會結構；完善市場機制等九個方面提出了完善我國公司法人治理結構的法律措施，以便推動我國公司法人治理的順利進行。
  3. When the rightful interests are infracted by others while deputy organs are remiss in exercising litigation right, shareholders deputy litigation system is adopted to protect the interests of company and shareholder

    當公司的正當權益受到他人侵害而公司的代表機關又怠於行使訴權時，股東代表訴訟制度是股東通過保護公司利益來保障自己利益的有效措施。
  4. Chapter seven expounds the concrete suggestion of sras in china, one of the characteristics of legal society is that court, as an independent, fair judicial organ can judge, distribute the benefits between civil bodies, the right of sars will make the shareholdeis defend their own benefits and that of the company, strengthen supervision system for share limited companies ; improve civil lawsuit it mainly contains the definition of the adjustable scopes of sras, set up the lawsuit system of preventing the abnormal sras, improve the lawsuit, train qualified judges in business law especially in company law, set up business court as soon as possible, choosing a special person in charge of such cases

    給予投資者權益司法救濟的制度，就是公司法中的派生訴訟制約機制。由於公司股東比與公司有關的其他利益主體與公司的利益更加息息相關，因此，賦予股東訴訟代表提起權，對于回復公司財產損失、監督公司經營，起著捆敝激們用。本文第四部分從股東代蔚而的繃附月眈法理方面，對現實進行理論及學捏懈釋，同時也在回答「 k ldeggrtjllth ； ， 』 nmth xx 」 ik ng 。
  5. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  6. This approach is adopted by the american laws when dealing with " unorthodox transactions " and according to this approach, the insider ' s possibility to make use of the inside information should be taken into consideration. as for the enforcement of the disgorgement, this paper comes up with the following suggestions. first, besides the board of directors, the supervisory board should also be entitled to enforce it in certain circumstances

    在歸入權的行使方面，除董事會可以行使外，應賦予監事會在一定場合可以代表公司行使歸入權的權利；股東的代位訴訟權利也有待補充規定；賦予中國證券監督管理委員會查處內部人短線交易的權力也是一種值得考慮的思路；歸入權的行使期間需要立法上的補充規定；法律還應就短線交易利益的計算方法作出明確規定， 「最高賣價減最低買價法」值得肯定。
  7. The second part of the paper focuses on the corporation iwa ' s protection of the legal interests the of corporations and some of their shareholddrs in interrelated transaction. lt also discusses the enaction and perfection of protective system of the legal interests of coiporations and some of their shareholders in interrelated transactions, through the analysis of the major measures adopted by different countries to protect corporations and some of their shareholders in interrelated transactions, such as, ratification system of shareholder conference, shareholder voting system, independent director system, thedominating shareholders " compensation system, shareholders " conference canceling system, shareholders " derivational lawsuit system

    因此，在本文第二部分中，著重討論了關聯交易中公司及公司少數股東合法權益的公司法保護問題。結合世界各國對關聯交易中公司及公司少數股東保護問題所採取的主要措施，如股東大會批準制度、股東表決權排除制度、獨立董事制度、控股股東賠償制度、股東大會決議撤消、無效之訴制度、股東派生訴訟制度等，對關聯交易時公司及公司少數股東合法權益保護制度的建立和完善進行了論述。
  8. 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。
  9. Of all the theories in different countries relating to the search of the jurisprudential bases of shareholder ' s litigation rights from the aspect of the claim basis of substantive law, the typical views are : the theory of creditor ' s right of subrogation, the theory of trust beneficial right and the shareholder theory

    比較各國理論學說，從實體法的請求權基礎角度探究股東訴權的法理根據，具有代表性的觀點有：債權人代位權說、信託受益權說及股東權說。筆者比較傾向于股東權說。
  10. The study of shareholder ' s representative action

    股東代表訴訟與中小股東權益保護
  11. Voting power trust and protecting benefits of small stockholders

    表決權信託與小股東利益保護
  12. This paper mainly concerns about controlling shareholder ’ s fiduciary duty which consists of four parts : survey on controlling shareholder ’ s fiduciary duty, civil law foundation of controlling shareholders ’ fiduciary duty ’ s generation, performance of controlling shareholder ’ s violation of fiduciary duty and judging standards, precautions and almsgiving measure of controlling shareholder ’ s violation of fiduciary duty

    控制股東侵害公司和少數股東利益，違反誠信義務的行為有多種表現方式，如虛假出資、操縱市場價格、操縱利潤分配、惡意出讓控制股等。為維護公司和少數股東的合法權益，應對控制股東違反誠信義務的防範和救濟措施兩方面作出規定。
  13. Subsequently, the dissertation classifies stakeholders in chinese enterprise into 3 categories from 3 dimensions ( voluntary, importance and urgency ) using investigation data. statistical analysis indicates that the stakeholders exist some significant differences in the three dimensions and the ten stakeholders can be sorted into 3 categories : core stakeholders including shareholders, managers and employees ; dormant stakeholders including suppliers, consumers, creditors, distri

    統計分析表明，企業中的各類利益相關者在這三個維度上是存在一定的差異的，從統計結果來看，股東、管理人員和員工是企業的核心利益相關者，供應商、消費者、債權人、分銷商和政府是企業浙江大學博士學位論文中的蟄伏利益相關者，而特殊利益團體和社區則是企業的邊緣利益相關者。
  14. In the second part we have discussed on the limitations on shareholder ' s voting rif lit. the principle of one - voting - right - for - one - share is not absolute

    從性質上講，股東表決權是一種單獨權、共益權、固有權，同時也是一項特殊的民事權利。
  15. As one kind of company ’ s laws, the purpose of establishing and running effectively the exceptional exclusion system of the voting rights of corporation lies in to be to controlling shareholder, related shareholder and related director from betraying company voting rights exercising rule improper act in the essence carry on the structure with appropriate system design, in order to correct unbalanced shareholder ’ s interests relationship, realize company voting rights definitely equal to essence equal transformation from a formal one really, and by this with activating the system of the general shareholders meetings and the board of directors, making resolutions of the general shareholders meetings or the board of directors possess legal, just, reasonable and effective foundation of voting rights

    作為一種公司法律制度，公司表決權例外排除制度的創建與有效運行，其目的在於以妥當的制度設計對控股股東、關聯股東、關聯董事離叛公司表決權行使規則之內在實質的不當行為進行規制，以矯正失衡的股東利益關系，真正實現公司表決權從形式上的絕對平等向實質上的近乎平等轉化，並藉此以激活股東（大）會制度和董事會制度，使股東（大）會、董事會決議具備合法、公正、合理以及有效的表決權基礎。
  16. Research of consolidation theory is helpful to solve problems of recognition, measurement and disclosure of minority interests of consolidated statement

    合併理論的研究有助於解決合併報表中少數股權和少數股東損益的確認、計墾和報告等問題。
  17. The application of voting trust to protecting middle and lower - level stockholders ' rights and interests

    表決權信託在保護中小股東權益方面的運用
  18. Being started with two premises of trust of right of shares ( the dispute between right of shares and right of shareholders, the scope of idiographic forms of right of shares ), trust of right of shares is divided into trust of right of lucre and voting trust in microcosmic significance, and both of them are discussed respectively in this part

    第二章對股權信託進行了解構。該部分從股權信託的兩個前提（股權與股東權之爭，股權權能的范圍）入手，在微觀層面上將股權信託細分為收益權信託和表決權信託進行分別討論。
  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. For this purpose, this article is titled as an economic analysis of law on the corporate behavior and interest of shareholders under the dualistic ownership structure, using the economic analysis of law method ( with posner as the representative economist ) as the basic analytic and argumentation method, with the actually existent dualistic ownership structure on china ’ s securities markets as the precondition for this research, with the target of legal regulation - shareholder interests and corporate behavior as the focus of this research, hereafter comes the structure of this paper as following : by using the perspective, theorems and tools of economic analysis of law to analyze the lexononic quality of the dualistic ownership structure which is unique in china and the reasons for the setup of this special kind of ownership structure, disclose the disequilibrium of shareholder interests in the listed companies and the dissimilation characteristics of the behavior of the listed companies under the dualistic ownership structure. then this paper conducts research on the actual regulation efficiency of the company law, the securities law and other relevant laws and

    據此，本文以「二元股權結構下公司行為與股東利益的法律經濟分析」為題，即以波斯納為代表的「法律經濟分析」作為本文分析、論證的基本方法，以中國證券市場現實存在的「二元股權結構」作為本文研究的前提條件，以上市公司相關法律調整的對象? ? 「公司行為」及「股東利益」作為本文研究的標的，由此形成本文論述的主要思路:通過和利用法律經濟學的視角、原理和工具，分析中國特有的二元股權結構的法律經濟屬性，以及該特殊股權設置規則形成的原因，揭示二元股權結構下上市公司股東利益的失衡現象及上市公司行為的異化特徵，並在此基礎上研究二元股權結構下公司法、證券法及其他相關法律法規調整的現實效率，以及實現我國上市公司公司行為及股東利益的法律調整體系的相對效率乃至理想的絕對效率的改革途徑。
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