摘要
由于我国关于累积投票制立法上的缺陷,使得累积投票制实质上被架空,预期作用被抑制,反而成为股东争权夺利的焦点。在实际操作中,它更有可能被大股东变相规避,沦为大股东掩饰公司表决结果实质不平等的工具。累积投票制对于改进公司治理结构的效用的发挥,仍有待我国公司法律制度、配套措施的完善及具体操作规则的规范。
The cumulative voting system can easily be invalid because of the legislative defects.Not only its function is limited,but also it always causes the struggles and debates among the board of directors.In fact,it sometimes becomes the tool to cover the unfair voting results using by major shareholders.To increase the utility of cumulative voting system,it is necessary to promote the corporate legal system and supporting measures.
出处
《财经理论与实践》
CSSCI
北大核心
2010年第5期44-47,共4页
The Theory and Practice of Finance and Economics
关键词
累积投票制
公司治理
董事选举
控制权
Cumulative voting system
Corporate governance
Election of directors
Control