摘要
我国《公司法》中禁止股票折价发行,而世界上许多国家则允许股票折价发行。本文拟通过对部分国家和地区之间相关制度的比较研究,探求股票折价发行禁止的根源,论证股票折价发行制度之发展趋势。
While many countries in the world allow discount shares to be issued, they are banned from being issued in accordance with The Company Law of the People＇s Republic of China . This paper, based on a comparative study of the relevant practices and systems in some countries and regions, aims to investigate the root of the prohibition of discount shares issuance in China and discuss the trend in this field.
关键词
股票
折价
禁止
趋势
shares
discount
prohibition
trend
