公司相互持股的法律问题探讨

Research Into the Legal Problems Concerning the "Holding Stock Each Other Among Corporations'

两个或两个以上的公司,基于某种特定目的,互相持有对方公司发行的股份,称之为公司法人之间的相互持股。公司相互持股虽然在某种程度上可以促进规模经济的发展,但是它也会给现行法律带来许多制度构架和适用上的问题,涉及到公司法、证券法、反垄断法、税法、会计等诸多方面。世界各国或地区的法律大都对公司相互持股有所规制,以期尽可能减少公司相互持股对经济发展和法律制度的不利影响,而发挥其有利的一面。本文通过对我国现行立法的检讨,提出了对我国公司相互持股的立法完善之构思。

Based on the certain purpose, two or more companies hold the stock issued by the other party each other, which is called 'holding stock each other among corporations' . Although it may accelerate the development of scale - e-conomy at some degree, it brings problems to our existing law, such as company law, secunties law, anti - monopoly law, tax law and account etc. legislations have been done to regulate it in every country in this world in order to reduce its disadvantages and let its advantages brought into play. This article reviews the current law regarding this point in PR. China and the design of how to consummate its legislation is put forward.