摘要
国家特殊管理股的性质认定关乎其具体制度设计。国内学者对国家特殊管理股的性质认识存在诸多分歧。从国有企业和国有资产管理的实际出发,国家特殊管理股应为股权而非契约;从股权的内涵出发,国家特殊管理股应为双层股权结构之类别股,是特殊权利制度的中国化表达。国家特殊管理股基于特定公共目的而设置,其权利内容和适用对象应受到严格限制。
The specific system design of the special management share is determined by its' nature. Domestic scholars have different understanding of the nature of the special management share. Starting from the practice of state - owned enterprises and state - owned assets management, the special management share should be equity rather than contract. In view of the connotation of equity, the special management share shall be the classified share of dual - class share structure, and also the Chinese expression of special right system. The special management share is set up on specific public purpose, so its' rights and applicable objects should be strictly restricted.
出处
《法学杂志》
CSSCI
北大核心
2018年第1期47-53,共7页
Law Science Magazine
基金
北京市社会科学基金项目
北京市教育委员会社科计划重点项目"国家特殊管理股的法律规制--以北京试点企业为研究样本"的阶段性成果
关键词
国家特殊管理股
双层股权结构
国有企业
类别股
special management share
dual- class share structure
state- owned enterprise
classified share