本文選題：雙重股權(quán)　切入點(diǎn)：合伙人制度　出處：《財(cái)會(huì)通訊》2017年31期

【摘要】：雙重股權(quán)結(jié)構(gòu)是一種爭(zhēng)議頗多的股權(quán)結(jié)構(gòu),它以股權(quán)和投票權(quán)分離的方式突破了"同股同權(quán)"原則的限制,獲得了眾多世界知名大企業(yè)的青睞,但同時(shí)也有許多投資者擔(dān)憂(yōu)其對(duì)中小股東利益的損害。本文試圖對(duì)于雙重股權(quán)結(jié)構(gòu)的整體特征和實(shí)質(zhì)進(jìn)行分析,并重點(diǎn)探討了阿里巴巴的"合伙人制度"與雙重股權(quán)結(jié)構(gòu)的關(guān)系,研究這一制度對(duì)于雙重股權(quán)結(jié)構(gòu)的繼承和創(chuàng)新,同時(shí)對(duì)我國(guó)資本市場(chǎng)引入這一類(lèi)型結(jié)構(gòu)的企業(yè)提出了建議和展望。
[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.
【作者單位】： 南京審計(jì)大學(xué)會(huì)計(jì)學(xué)院;
【分類(lèi)號(hào)】：F715.5;F724.6;F832.51
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本文編號(hào)：1660252