摘要
作为现代资本主义占主导地位的企业组织形式的股份制,其股东形态从最初单纯的个人直接持股和家族持股的模式,逐渐演变成法人大量持股的模式,其中又以日本的工商法人持股和美国的机构投资者持股为代表。日本实行的是以工商企业法人相互持股为主体、个人直接持股和机构持股并存的股份制度。美国实行个人直接持股与多种机构持股共占主体的股份制度。西方大多数法人资本所有制的实质是一种高级形态的私有制。决不能把共同占有、共同支配、共同管理视为共同共有或共同所有——公有制,否则,不仅无法正确认识当代资本主义所有制,而且会严重误导中国公有制经济的改革。
The stock company, as a main kind of modern capitalist business orgaization, its stockholder from originally individual and household mode evolves into artificial person mode that means the stocks mostly held by corporations, among the later mode the Japanese commercial stockholder and American institutional stockholder are of representative. In Japan the most important stockholders are mutual business and commercial stockholders accompanying by individual and institutional ones. In America the stockholders are mostly of individual and multi institutional. In Western countries most corporation ownership is in essence the advanced form of private ownership. We can’t attribute the share possession, share control and share management as public hold or public ownership or else we will misunderstand the contemporary capitalist ownership and seriously mislead the reform of Chinese state ownership economy.
出处
《上海财经大学学报》
1999年第1期11-16,共6页
Journal of Shanghai University of Finance and Economics
关键词
所有制
法人资本
股份公司
ownership
corporation capital
stock company