双重股权结构相关理论综述与国内推行展望

发布时间：2018-11-03 14:48

【摘要】：股权结构是现代企业治理结构的核心,是平衡企业权力与利益的重要机制。我国沿用的股权制度为单一的"同股同权"结构,已逐渐难以适应部分现代化企业的发展要求,亟需进行多样化变革。"双重股权"结构在国际上应用已久,而对于国内资本市场仍是一种新生制度。本文对双重股权结构的相关理论进行梳理,剖析该制度在各种理论情境下的适用性,在权衡其利弊的基础上,探讨双重股权结构对推动创新创业企业发展和深化国有企业改革的重要意义,最终提出分类分步推行双重股权制度的建议。
[Abstract]:Ownership structure is the core of modern corporate governance structure and an important mechanism to balance enterprise power and interests. The stock right system used in our country is a single "same share and same right" structure, which has been gradually difficult to adapt to the development requirements of some modern enterprises, and needs to be diversified and reformed. " The dual-equity structure has long been applied in the world, but it is still a new system for the domestic capital market. This paper combs the relevant theories of dual ownership structure, analyzes the applicability of the system in various theoretical situations, and on the basis of weighing its advantages and disadvantages, This paper probes into the significance of dual ownership structure in promoting the development of innovative and pioneering enterprises and deepening the reform of state-owned enterprises, and finally puts forward the suggestion of carrying out the dual equity system step by classification.
【作者单位】：北京工商大学商学院/国有资产管理协同创新中心;
【基金】：北京市教委社科计划重点项目“混合所有制、董事会治理结构和治理机制”(16BJZDA027) 国家社科基金项目“跨境上市、会计信息质量与资源配置效率研究”(13CGL037);国家社科基金重大项目“国家治理视角下国有经营预算制度研究”(14ZDA027);国家社科基金重点项目“国有资本授权关系及实现模式研究”(14AJY005) 北京工商大学国有资产管理协同创新中心项目(GZ20130801)项目资助
【分类号】：F832.51

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