摘要
类别股是在实践需求推动下产生的制度安排,该制度对于实现投融资主体双方共赢、完善公司治理结构、促进国有企业改革具有重要作用。近十年来,我国对引入类别股制度进行了更为积极的探索,尤其是从《公司法》层面对这一制度加以构建。从适应国情与促进公司法现代化改革出发,我国应采取法定主义的类别股立法路径,立足实践需求,丰富类别股的法定种类,并一体考虑股份有限公司和有限责任公司的类别股适用问题;注意到公司发行类别股难免会造成股东之间、股东与债权人之间的利益冲突,为防范利益冲突演变为利益失衡,还应当构建一套体系联动的不同主体间利益再平衡机制。
Class stock is an institutional arrangement driven by practical needs,which plays an important role in achieving win-win results between investment and financing entities,improving corporate governance structure and promoting the reform of state-owned enterprises.In recent ten years,there is a more active exploration of introducing class stock system in China,especially at the level of Company Law.In order to comply with the national conditions and promote the modernization reform of Company Law,the country should adopt the legislation path of class stock,enrich the legal types of class stock based on the practical needs,and consider the application of class stock of the joint stock limited company and the limited liability company as a whole.It is noted that the issuance of class stock will inevitably cause conflicts of interest among shareholders and between shareholders and creditors.In order to prevent the conflict of interest from evolving into the imbalance of interest,a set of mechanism of interest re-balancing among different subjects should be built.
作者
杨志刚
徐嘉蔚
YANG Zhigang;XU JIAwei(School of Law and Business,Shangrao Normal University,Shangrao Jiangxi 334000,China)
出处
《上饶师范学院学报》
2023年第4期102-108,共7页
Journal of Shangrao Normal University
基金
上饶师范学院校级自选课题(2022010)。
关键词
类别股
制度建构
法定主义
实践需求
利益再平衡
class stock
system construction
legalism
practical needs
benefit re-balancing
