论我国表决权信托制度的立法完善

发布时间：2018-03-30 13:08

本文选题：表决权　切入点：信托　出处：《河北大学》2011年硕士论文

【摘要】：表决权信托是指股东根据信托合同,在一定的期间内以不能撤回的方式,将具有表决权的股份转让给受托人,由受托人为实现公司的控制权或一定的合法目的而集中行使表决权,委托人则取得表决权信托证书,证书是取得受益权的一种证明,并可以自由转让。表决权信托制度产生于美国,已有140年的历史,它是公司制度和信托制度的巧妙结合,通过对表决权的间接行使来体现其价值和功能。本文共分为四个部分: 第一章主要介绍表决权信托的概念。通过比较国内外对表决权信托的不同概念,分析出表决权信托概念在我国的最大争议是表决权信托的客体是股权还是表决权,本文通过论证认为表决权信托的财产即标的应该是表决权,并概括总结了表决权信托的实质。为了更加深入的了解表决权信托,本文在此部分还比较分析了表决权信托与表决权代理、表决权拘束协议和累积投票制的不同。第二章主要介绍表决权信托在不同法系的发展进程。商事信托主要源于美国,表决权信托更是美国的独创,它在美国经历了被初步承认、否定和再承认的曲折过程。后来,表决权信托并移植引入到大陆法系国家。第三章主要内容是关于表决权信托的特殊功能和局限性。本章从表决权信托对股东、公司、债权人作用的角度阐述了表决权信托在保护中小股东利益、提高公司经营效率和保护债权人利益方面的功能,并且进一步论述了其在中国市场经济的现状中起到的解决我国职工持股问题、解决国有股“一股独大”和国有公司“所有者缺位”问题以及我国资产公司“债转股”等法律难题的重大作用,当然表决权信托也有促成垄断等弊端。第四章阐述如何完善表决权信托相关的法律制度。首先应完善《公司法》、《信托法》中有关表决权信托的规定,表决权信托要想持续稳定发展,还要完善相关的《反垄断法》、《税收法》、《证券法》等中有关其的规定。
[Abstract]:Voting trust means that a shareholder transfers voting shares to the trustee in an irrevocable manner within a certain period of time, in accordance with the trust contract, The right to vote is exercised centrally by the trustee in order to realize the control of the company or for a certain legal purpose, and the trustor obtains the certificate of trust of voting right, which is a kind of proof of obtaining the right of benefit. The voting trust system, which has a history of 140 years, is a clever combination of the company system and the trust system, which embodies its value and function through the indirect exercise of the right to vote. This paper is divided into four parts:. The first chapter mainly introduces the concept of voting trust. By comparing the different concepts of voting trust at home and abroad, it is analyzed that the most controversial concept of voting trust in China is whether the object of voting trust is equity or voting rights. This paper argues that the property of voting trust should be voting right, and summarizes the essence of voting trust. In this part, the differences between voting trust and voting agency, voting binding agreement and cumulative voting system are compared. The second chapter mainly introduces the development process of voting trust in different legal systems. Commercial trust mainly comes from the United States, and voting trust is the original creation of the United States. It has experienced a tortuous process of initial recognition, denial and rerecognition in the United States. Voting trust and transplantation were introduced into civil law countries. The third chapter is about the special function and limitation of voting trust. From the perspective of the role of voting trust to shareholders, companies and creditors, this chapter expounds that voting trust is protecting the interests of minority shareholders. The functions of improving the efficiency of company management and protecting the interests of creditors are discussed, and the solution to the problem of employee stock ownership in China's market economy is further discussed. In order to solve the problems of the state-owned shares'"one share dominance" and the state-owned company's "owner's absence" and the legal problems such as "debt-for-equity conversion" of our country's asset companies, of course, the voting right trust also has some disadvantages, such as promoting monopoly and so on. Chapter four expounds how to perfect the relevant legal system of voting trust. First of all, we should perfect the provisions about voting trust in Company Law and Trust Law. It is necessary to perfect the relevant provisions of the Antimonopoly Law, the tax Law, the Securities Law, and so on.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.282

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