摘要
股东平等原则的实质是股份平等,它要求相同股份相同权利,不同股份不同权利,优先股的存在与股东平等原则并不冲突。发行优先股影响股东权益至巨,因此,公司之发行授权有其必要。优先股的发行需关注其发行条款,透过合同性设计符合公司需要的优先股。在立法论上,优先股的发行条件、发行规模、发行时期、发行目的、发行条款均不宜由立法予以限制,以实践优先股的合同性格,从而满足公司融资之需要。
The essence of the principle of shareholder＇s equality is stock equality,i. e.,the same shares have the same rights,different shares different rights; and the issuance of preferred stock does not conflict with this principle. The issuance of preferred stock may influence shareholders＇ interest deeply,therefore it should be authorized by the company.More attention should be paid to the terms of preferred stock. In order to satisfy the corporate finance,the conditions,quantity,period,purpose and provisions of the issuance of preferred stock should not be restricted by mandatory legislation.
出处
《法律科学（西北政法大学学报）》
CSSCI
北大核心
2015年第2期141-151,共11页
Science of Law：Journal of Northwest University of Political Science and Law
基金
中国法学会项目(CLS(2012)C49)"公司内部控制体制的法律问题研究"
2012年"985工程"南开大学法学学科建设项目"优先股法律制度研究--以社保基金投资优先股为中心"
关键词
优先股
股份平等
合同性
发行限制
私法自治
preferred stock
stock equality
nature of contract
restriction of issuance
autonomy of private law
