【摘要】： 公司相互持股作為公司快速壯大的捷徑,成為我國加入WTO以后國內(nèi)公司應(yīng)對國際挑戰(zhàn)的有效手段;但公司相互持股過于盛行也會引發(fā)諸多消極后果。我國公司相互持股歷史尚淺,但其蓬勃發(fā)展的趨勢不容忽視。各國立法依據(jù)本國的具體情況對公司相互持股問題采取了不同的立法模式。本文主要是針對我國現(xiàn)行公司法對公司相互持股問題未作規(guī)定的現(xiàn)狀,對英美、德日以及我國臺灣地區(qū)的公司相互持股法律制度進(jìn)行討論分析,并借鑒其他國家和地區(qū)的成功做法,完善我國公司相互持股狀態(tài)下的公司治理結(jié)構(gòu),探討建立和完善適合我國國情的公司相互持股法律制度。本文結(jié)構(gòu)如下: 第一部分論述了公司相互持股的法律界定、類型,并分析了公司相互持股的積極意義和消極效應(yīng)。 第二部分進(jìn)行了公司相互持股的比較法分析,針對英美、德日以及我國臺灣地區(qū)普遍將對公司相互持股的法律制度區(qū)分為母子公司之間和非母子公司之間相互持股兩種不同的法律規(guī)制,首先討論了母子公司關(guān)系的認(rèn)定;再對比有關(guān)國家和地區(qū)的不同法律規(guī)制,為建立適合我國國情的公司相互持股法律制度提供可借鑒之源。 第三部分首先介紹了公司相互持股在我國的發(fā)展,重點(diǎn)是以“中廣系”多個公司相互持股案例進(jìn)行實(shí)證分析;并提出對我國公司相互持股之法律規(guī)制的立法建議:借鑒他國的有益經(jīng)驗(yàn),區(qū)分母子公司之間與非母子公司之間相互持股,采取不同的法律規(guī)制;并需要完善法律制度的配套:完善監(jiān)事會、獨(dú)立董事相關(guān)制度,并明確違法持股的法律后果,方能構(gòu)建和完善我國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.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D922.291.91

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