摘要
关于公司收购的价值,国外存在有益说和有害说。对于公司收购价值的定位,直接影响到立法的价值取向。公平是公司收购立法的动因和基础,是立法的首要价值;效率为公司收购所追求的价值目标,是立法的终极关怀。在两者不可或缺的情况下,关键是建立起两者的均衡机制。
There are two different view points on the value of the company takeover, somebody thinks it is beneficial, somebody thinks it is harmful. The value on the company takeover directly reflect the value of the legislation. Justice is the agent and the foundation of the company takeover statutes, is the most important value of the legislation. The efficiency is the value target for the company takeover which pursues, is the ultimate concern of the legislation. In two indispensable situations, it is the key that establishes balanced mechanisms.
出处
《河南教育学院学报(哲学社会科学版)》
2006年第4期69-73,共5页
Journal of Henan Institute of Education(Philosophy and Social Sciences Edition)
关键词
公司收购
公平
效率
价值取向
the company takeover
justice
efficiency
the value targets