家族信托在中国民营企业股权治理中的应用研究

发布时间：2018-01-08 04:09

本文关键词：家族信托在中国民营企业股权治理中的应用研究　出处：《上海交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：中国经济在经历了三十多年改革开放的飞速发展以来，社会财富不断积累，涌现了大量包括民营企业家在内的超级富豪。据统计，截至2012年底，千万级富豪有百万余人，年增幅6%，其中70%为民营企业家。自创业板开板至今，共有355家民营企业登陆创业板，市值达到9700多亿。民营企业家的家族财富传承也随之成为一个热点话题。在离岸市场，通过家族信托方式传承财富已经有多年历史。而在国内，因为历史、社会和法律环境的不同决定了国内的民营企业家们需要一种不同与离岸家族信托的形式来调整股权治理结构，达到财富传承的目的。设计适合国内环境的家族信托计划需要建立在对家族公司股权治理的理论基础和对国内信托产品的理解之上，并结合离岸市场家族信托的成功经验。本文在参阅大量文献和对国内外众多信托产品的分析的基础上，，首先研究家族企业股权治理的理论和家族信托的衍生；然后对离岸市场的家族信托进行研究，梳理离岸市场家族信托设立的要素、原因和核心优势，并通过案例研究来识别离岸家族信托的结构特点。通过前述分析，并结合我国信托行业的形势和首款具备家族信托雏形的信托计划交易结构来设计适合中国民营企业的国内家族信托计划。文章最后阐述了当前家族信托发展亟需解决的其他社会问题和解决之道。
[Abstract]:Since the economic China has experienced rapid development in thirty years of reform and opening up, accumulation of social wealth, the emergence of a large number of private entrepreneurs, including the super rich. According to statistics, as of the end of 2012, there are more than one million million rich, annual growth rate of 6%, of which 70% of private entrepreneurs. Since the opening of the gem, a total of 355 private enterprises on GEM, the market value reached about 970000000000. The family wealth inheritance of private entrepreneurs has become a hot topic. In the offshore market, through a family trust wealth inheritance has the history for many years. But in China, because of historical, social and legal environment determines the different domestic private entrepreneurs need a different and the offshore family trust form to adjust corporate governance structure, to achieve the purpose of wealth inheritance.
The design of the domestic environment for the family trust scheme needs to be established in the theoretical foundation of family governance and equity of domestic trust products, combined with the successful experience of the offshore market family trust. Based on the analysis of many references at home and abroad on the number of trust products, the first of the family enterprise governance theory and the family trust is derived; and then study the offshore market family trust, combing family trust set up offshore market elements, and its core advantage, and through the case study to identify the structural characteristics of the offshore family trust. Through the analysis and design for the domestic private enterprises Chinese family trust plan with the trust industry in our country the situation and the first with the embryonic form of the family trust trust plan transaction structure. The paper expounds the current development of a family trust Other social problems and solutions that need to be solved urgently.

【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F276.5;F832.49

【共引文献】