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法人股是目前在国有企业中试行股份制所设置的一种股份。对此,国家体改委于1992年5月制定颁布的《股份制企业试点办法》和《股份有限公司规范意见》等已作了规定。法人股的形成有两种情况:一是由企业法人以其依法可支配的资产向公司投资而形成,笔者将其称为本企业法人股;二是由具有法人资格的事业单位和社会团体以国家允许用于经营的资产向公司投资而形成,笔者将其称为外企业法人股。笔者认为,本企业法人股的设置,表明公司可自己持有自己的股份。然而,这种规定将不可避免地在实践中
Corporate shares are the shares currently set up by the pilot joint-stock system in state-owned enterprises. In response, the State Commission for Restructuring the Commission formulated the Pilot Measures for Joint-stock Enterprises and the Standard Opinions of the Joint-stock Company promulgated in May 1992. The formation of corporate shares in two cases: First, by its corporate legal person with its assets under the control of the investment to the company formed, the author referred to as the corporate legal person shares; Second, by the legal personality of institutions and social groups to allow the state For the operation of the assets to the company to form an investment, I will be called foreign corporate legal person shares. The author believes that the establishment of corporate shares, that the company can own their own shares. However, such provisions will inevitably be in practice