文档介绍：《财务管理学》人大第五版课件第13章-公司重组丶破产和清算
股份收购论文:论股份收购中的表决权信托制度
【中文摘要】表决权信托作为信托在股份公司领域的扩展性运用,首先于十九世纪产生于美国,并逐渐被大陆法系的日本、韩国和我国台湾地区等接受。在我国,表决权信托并没有在法律中明文规定,但是根据现行《信托法》、《公司法》和《证券法》的相关规定,表决权信托具备实际运用的条件,并且已有实例。作为一种工具性制度,表决权信托可以运用于中小股东保护、国有资产重组等领域。本文则从股份收购这个新的角度探讨表决权信托,全文共分四章。第一章股份收购及表决权信托概述,主要介绍股份收购及表决权信托的基本内容,以及表决权信托运用于善意收购和恶意收购的简要分析。本章在于为之后的分析奠定理论基础和限定研究范围。第二章表决权信托运用于股份收购之合理性推演,先阐明表决权信托具备利益衡平的功能和股份收购中存在的基本矛盾,然后利用矛盾分析和法经济学的方法将表决权信托运用在这些基本矛盾的解决中。本章在于表明表决权信托对于解决股份收购中可能出现问题的积极意义。第三章表决权信托运用于股份收购的实践,先简要介绍了表决权信托在美国产生和发展的坎坷过程以及美国联邦法和州法中的相关规定。然后介绍了表决权信托在德国、日本、韩国和我国台湾地区法律和实践中的具体表现,最后重点分析了我国目前的制度和市场状况,并通过两个典型案例说明了表决权信托的实际操作方式。本章在于表明表决权信托对于股份收购的可行性。第四章表决权信托运用于我国的法律建构,主要勾勒出表决权信托作为一种法律制度应当具备的基本要素:成立与生效的条件、法律关系中相关当事人的权利和义务以及表决权信托法律关系终止的条件和效果。本章是在第三章可行性分析的基础上进行制度建构,以保障表决权信托运用的效力和保护相关当事人的合法权益。
【英文摘要】Voting Trust, which has been extensibility used in pany as a trust, first produced in the United States in the eenth century, and gradually accepted by civil law countries, such an Japan, Korea and Taiwan of China3>. In our country, the voting trust has not been expressly provided in law, but under the existing “Trust Law “,”Company Law “and “Securities Law”, voting trust has the actual conditions of use and an instrumental system, voting trust can be applied to protection of minority shareholders, the state-owned assets restructuring and other fields. This article, which has four chapters, is about the voting trust in the field of stock acquisition. Chapter One, Overview of Share Acquisition and Voting Trust. The chapter mainly introduces the basic contents of the acquisition of shares and voting trust. This chapter aims to lay the theoretical foundation and limit scope of the study for the following Two, the Rationality of Voting Trust used in the Share Offer. Firstly, clarifying the interests balance function of voting trust and the basic contradictions in share acquisition. Then, making use of the methods of conflict analysis and economic of law to resolve the basic co