公司相互持股制度研究

发布时间：2018-09-17 09:54

【摘要】： 公司相互持股作为公司快速壮大的捷径,成为我国加入WTO以后国内公司应对国际挑战的有效手段;但公司相互持股过于盛行也会引发诸多消极后果。我国公司相互持股历史尚浅,但其蓬勃发展的趋势不容忽视。各国立法依据本国的具体情况对公司相互持股问题采取了不同的立法模式。本文主要是针对我国现行公司法对公司相互持股问题未作规定的现状,对英美、德日以及我国台湾地区的公司相互持股法律制度进行讨论分析,并借鉴其他国家和地区的成功做法,完善我国公司相互持股状态下的公司治理结构,探讨建立和完善适合我国国情的公司相互持股法律制度。本文结构如下: 第一部分论述了公司相互持股的法律界定、类型,并分析了公司相互持股的积极意义和消极效应。第二部分进行了公司相互持股的比较法分析,针对英美、德日以及我国台湾地区普遍将对公司相互持股的法律制度区分为母子公司之间和非母子公司之间相互持股两种不同的法律规制,首先讨论了母子公司关系的认定;再对比有关国家和地区的不同法律规制,为建立适合我国国情的公司相互持股法律制度提供可借鉴之源。第三部分首先介绍了公司相互持股在我国的发展,重点是以“中广系”多个公司相互持股案例进行实证分析;并提出对我国公司相互持股之法律规制的立法建议:借鉴他国的有益经验,区分母子公司之间与非母子公司之间相互持股,采取不同的法律规制;并需要完善法律制度的配套:完善监事会、独立董事相关制度,并明确违法持股的法律后果,方能构建和完善我国公司相互持股的法律制度。
[Abstract]:As a shortcut to the rapid growth of the company, cross-shareholding has become an effective means for domestic companies to deal with international challenges after China's entry into WTO, but the prevalence of cross-shareholding will also lead to many negative consequences. The history of cross-shareholding in China is still shallow, but the trend of its vigorous development can not be ignored. Various countries adopt different legislative models on the issue of cross-ownership according to their specific conditions. This paper is mainly to discuss and analyze the legal system of corporate cross-shareholding in the United States, Germany and Japan, as well as in Taiwan, in view of the fact that the current company law of our country does not provide for the issue of corporate cross-shareholding. By using the successful practices of other countries and regions for reference, we should perfect the corporate governance structure under the condition of cross-shareholding, and discuss the establishment and perfection of the legal system of cross-shareholding in accordance with the national conditions of our country. The structure of this paper is as follows: the first part discusses the legal definition and types of corporate cross-shareholding, and analyzes the positive significance and negative effects of corporate cross-shareholding. The second part of the comparative analysis of the company cross-shareholding, aiming at the United States and the United States, Germany, Japan and Taiwan generally divide the legal system of cross-shareholding into two different legal regulations, that is, cross-shareholding between parent-subsidiary companies and non-parent-subsidiary companies. Firstly, the determination of parent-subsidiary relationship is discussed. By comparing the different legal regulations of the countries and regions concerned, this paper provides a reference for the establishment of the cross-shareholding legal system suitable for the national conditions of our country. The third part first introduces the development of cross-shareholding in China, focusing on the "Zhongguang" multi-company cross-shareholding cases for empirical analysis; It also puts forward legislative suggestions on the legal regulation of cross-shareholding of Chinese companies: draw lessons from the beneficial experiences of other countries, distinguish the cross-shareholding between parent-subsidiary companies and non-parent-subsidiary companies, and adopt different legal regulations; It is necessary to perfect the legal system: to perfect the board of supervisors and the relevant system of independent directors, and to make clear the legal consequences of illegal shareholding in order to construct and perfect the legal system of cross-shareholding in our country.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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