上市公司双重股权结构研究——以阿里巴巴集团“合伙人制度”为例

发布时间：2018-03-24 22:16

  本文选题：双重股权　切入点：合伙人制度　出处：《财会通讯》2017年31期

【摘要】：双重股权结构是一种争议颇多的股权结构,它以股权和投票权分离的方式突破了"同股同权"原则的限制,获得了众多世界知名大企业的青睐,但同时也有许多投资者担忧其对中小股东利益的损害。本文试图对于双重股权结构的整体特征和实质进行分析,并重点探讨了阿里巴巴的"合伙人制度"与双重股权结构的关系,研究这一制度对于双重股权结构的继承和创新,同时对我国资本市场引入这一类型结构的企业提出了建议和展望。
[Abstract]:Dual ownership structure is a controversial ownership structure. It breaks through the restriction of the principle of "the same share and the same right" in the way of separation of ownership and voting rights, and has won the favor of many famous large enterprises in the world. But at the same time, many investors are worried about the damage to the interests of minority shareholders. This paper attempts to analyze the overall characteristics and essence of the dual ownership structure. The relationship between Alibaba's "partner system" and dual ownership structure is discussed, and the inheritance and innovation of this system to dual ownership structure are studied. At the same time, the suggestion and prospect of introducing this kind of structure into the capital market of our country are put forward.
【作者单位】： 南京审计大学会计学院;
【分类号】：F715.5;F724.6;F832.51
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本文编号：1660252