上市公司股权捐赠法律问题研究

发布时间：2018-03-03 00:00

本文选题：股权捐赠　切入点：权利救济　出处：《西南政法大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着我国慈善事业的不断发展,以及证券交易市场的不断完善,在实践中出现了上市公司公益性股权捐赠这样一类新型的慈善捐赠模式,将能够为慈善机构带来持续稳定的投资收益的上市公司股权纳入慈善捐赠的客体范围。上市公司股权捐赠是捐赠人将其拥有的上市公司股权无偿捐赠给公益慈善机构用于慈善活动,是捐赠人承担社会责任的一种有效方式,对我国公益慈善事业的发展有很重要的意义。而随着上市公司股权捐赠在实践中的运用日趋广泛,社会关注度的不断提高,其在具体运用过程中遇到的问题也逐渐凸显出来,阻碍了其进一步的发展,为更好的发挥上市公司股权捐赠这一慈善模式的作用,亟需在梳理各种问题的前提下为解决上市公司股权捐赠存在的问题寻找解决的办法。本文主要从五个部分对上市公司股权捐赠法律问题进行分析:第一部分为上市公司股权捐赠概述。本部分首先介绍了上市公司股权捐赠的概念,明确了文章的主要研究对象,在此基础上分析了上市公司股权捐赠的法律性质,随后介绍了上市公司股权捐赠在我国的主要发展历程,概括了股权捐赠在我国实践当中的特点,最后对上市股权捐赠法律规制的现状进行了评析,阐明了当前法律规制存在的一些问题。第二部分为股权捐赠的价值考察。本部分重点分析了股权捐赠的内在价值。主要从社会、捐赠人、受赠人三个不同的角度,分别阐述了股权捐赠作为一种新型慈善捐赠模式较之于传统财物捐赠的的特殊优势,试图更加形象地展示股权捐赠的独特魅力,希望更多的企业家与企业能够采用这种慈善模式为中国的慈善事业贡献力量,使更多需要帮助的人们能够共享企业的发展成果。第三部分为上市公司股权捐赠中存在的法律问题。本部分分析上市公司股权捐赠实践过程中遇到的一些重要问题,包括股权捐赠后受赠人行使共益权的问题、公司作为股权捐赠主体时内部决策权归属问题、股权捐赠信息披露问题、上市公司关联交易问题以及股权捐赠的税收优惠问题等。在详尽描述了上市公司股权捐赠过程中遇到的问题之后,通过相应的分析为解决相关问题打下了一定的基础。第四部分为上市公司股权捐赠的实例分析。本部分运用对比分析的方法对股权捐赠的典型案例进行评析,试图总结实践中的成功经验,并借鉴美国的相关经验,为解决我国上市公司股权捐赠过程中遇到的问题提供一点思路和启示。曹德旺捐赠福耀玻璃公司股权来设立河仁慈善基金会是我国上市公司股权捐赠实践当中最具代表性和影响力的案例,而巴菲特捐赠伯克希尔·哈撒韦公司股权给盖茨·梅琳达基金会则是美国上市公司股权捐赠近年来最有影响力的案例,通过这两个中美典型案例的比较,旨在起到查漏补缺的作用。第五部分为完善上市公司股权捐赠法律规制的若干建议。本部分结合上述各部分的分析,从股权捐赠模式的确立、股权捐赠内部决策权归属以及权利救济途径的建立、关联交易的规制、信息披露的完善、强制要约豁免制度的完善与税收制度的完善等六个方面提出本文的相关建议,为更好的规制上市公司股权捐赠行为贡献微薄的力量。
[Abstract]:With the continuous development of philanthropy in China, as well as the stock market continues to improve, in the practice of the listed company public stock donation of a new charity mode, will be able to bring a steady investment income for the charity of the listed company stock right into the charitable donation object scope. The listed company equity donation is the donor of its listed companies donated to charitable organizations for charitable activities, is an effective way for donors to undertake the social responsibility, has very important significance to the development of philanthropy in China. With the use of equity donation in practice more and more widely, and constantly improve the degree of social concern the meeting, in the concrete application of the process problems have gradually emerged, has hindered its further development, in order to better play the shares of listed companies to donate With this charity mode, looking for solutions to various problems in the premise of carding in order to solve the problems of listed company stock donation. This paper mainly analyzes from five parts to the listed company equity donation legal problems: the first part is the overview of shares of listed companies donated. This part firstly introduces the concept of listed companies equity donation, the main research object of the article, based on the analysis of the legal nature of the listed company equity donation, then introduces the listed company equity donation in the main course of development of our country, summarizes the characteristics of equity donation in China's practice, the final status of legal regulation of listed equity donation of, expounds some problems existing in the current legal regulation. The second part is the value of equity donation study. This part focuses on the analysis of equity donation in Value. Mainly from the society, the donor, recipient of three different angles, respectively expounds the equity donation as a new charity mode compared with the traditional property donated special advantage, trying to show the unique charm of more equity donation, hope that more entrepreneurs and enterprises can use this model to contribute to the charity Chinese charity, so that more people who need help to share the fruits of development of enterprises. The third part is the legal problems of Listed Companies in equity donation. This part analysis the equity of listed companies to donate some important problems encountered in the process of practice, including equity donation recipient to exercise rights issues, as the subject of equity donation the internal decision-making rights, equity donation information disclosure, the related transactions of the listed companies and equity donation tax After encountering problems. In the detailed description of the listed company equity donation process, through the corresponding analysis lays a foundation for solving the related problems. The fourth part is the analysis of examples of donation for the shares of listed companies. A typical case of this part by the method of comparative analysis of equity donation evaluates, attempts to summarize the success experience in practice, and learn from American experience, provide some ideas and inspiration to solve the Chinese listed companies equity donation process. Cao Dewang Fuyao company to set up equity donation fund is a good kind of river of China's listed companies equity donation practice is the most representative and influential cases. Buffett and Boxill Hathaway share donation to the Gates Melinda foundation is the equity of Listed Companies in the United States in recent years donated the most influential case, through Comparing the two typical cases, to play a role. The gaps of the fifth part is some suggestions to improve the listed company equity donation legal regulation. According to the analysis of the various parts of the establishment, from equity donation, internal equity donation decision-making power of belonging and relief of rights established, regulation of association the transaction, information disclosure, puts forward the relevant suggestions in six aspects to improve the mandatory offer exemption system and tax system perfect, the amount of force for better regulation of listed company equity donation contributions.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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