摘要
特别股是普通股之外股份存在的一种特殊形式 ,实质上是股权平等原则的例外。股份有限公司设置特别股的动机和目的往往多种多样 ,它不仅丰富了股份的类型 ,使公司股权多样化、复杂化 ;而且也为公司提供了多样化的融资工具。它不仅有助于公司内部实现灵活的权力配置 ,而且可以为公司的发展提供更大的发展空间。但是 ,必须引起注意的是有时它也可能成为阻止公司变革、发展的障碍。
As an exception for ordinary stock, substantially, the preferred stock is a right except for equal rule of stock rights. The preferred stock is divers e in motion and purpose for preferred stocks of a joint stock Co. Ltd., not only enriching types of stock and providing various financial means for the company but also helping carry through flexible collocation of powers in company and aff ording company for a further development. Still, the preferred stock should be p aid more attention to that maybe a barrier to company's innovation and developme nt.
出处
《河北法学》
2002年第5期59-64,共6页
Hebei Law Science
