摘要
2011年《韩国商法》扩大了股份的种类,具体包括有关利润分配和剩余财产分配的种类股、排除或限制表决权的种类股、偿还股份的种类股、转换股份的种类股等。多样化的种类股对筹集资本和防御敌意收购,稳定公司的经营权起到了积极作用。韩国学术界对普通股和种类股的相互关系存在争议,从《韩国商法》的立法宗旨和修改过程来看,普通股应排除在种类股之外。我国应当研究并设置种类股制度,以满足实践对理论及立法依据的要求。
In 2011, Commercial Law of Korea expanded the share types, which include the relevant profit sharing and distribution of surplus property, shares of excluding or limiting the voting, repayment and stock conversion. Diversified share types will play active roles in financing, preventing hostile takeover and ensuring the management. Though there are disputes over common shares and type shares among the academic circles in Korea, common shares are excluded from type shares according to the legislative purpose and amendments of Commercial Law of Korea. It is necessary for China to study and establish the system of type shares so as to offer legislation basis for the relevant legal practice.
出处
《延边大学学报(社会科学版)》
2014年第1期100-105,共6页
Journal of Yanbian University:Social Science Edition
关键词
《韩国商法》
种类股
偿还股
转换股
Commercial Law of Korea
type share
repayment share
conversion share