论优先股的发行

发布时间：2018-04-02 04:35

本文选题：优先股　切入点：股份平等　出处：《法律科学(西北政法大学学报)》2015年02期

【摘要】：股东平等原则的实质是股份平等,它要求相同股份相同权利,不同股份不同权利,优先股的存在与股东平等原则并不冲突。发行优先股影响股东权益至巨,因此,公司之发行授权有其必要。优先股的发行需关注其发行条款,透过合同性设计符合公司需要的优先股。在立法论上,优先股的发行条件、发行规模、发行时期、发行目的、发行条款均不宜由立法予以限制,以实践优先股的合同性格,从而满足公司融资之需要。
[Abstract]:The essence of the principle of equality of shareholders is equity equality. It requires the same shares and the same rights. The existence of preferred stock does not conflict with the principle of equality of shareholders. The issue of preferred stock affects shareholders' rights and interests to a great extent, therefore, the existence of preferred stock does not conflict with the principle of equality of shareholders. The issuance of preferred stock is necessary. The issue of preferred stock should be based on the terms and conditions of the issue, the conditions, the size, the period and the purpose of issuing the preferred stock according to the company's needs through the contractual design. The terms of issue should not be restricted by legislation in order to fulfill the contractual character of preferred stock and meet the need of company financing.
【作者单位】：南开大学法学院;
【基金】：中国法学会项目(CLS(2012)C49)“公司内部控制体制的法律问题研究” 2012年“985工程”南开大学法学学科建设项目“优先股法律制度研究——以社保基金投资优先股为中心”
【分类号】：D922.291.91

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