公司契约

本文认为发生这种变化的原因包括福斯规则的发展、成文法的推动和公司契约理论的发展。

This dissertation believes the reasons for such a change include the development of the Foss v Harbottle rule , the related statutes and the development of company contract theory .

此外，本章还基于扬弃的立场对公司契约理论进行了较为全面的检视和评介，其中重点分析了公司章程的契约属性，并解释了之所以存在公司法的主要原由。

In addition , it gives comprehensive examination and review on the corporate contract theory based on the position of sublation . It emphasizes the contract characteristics of articles of incorporation , and explains the existence of corporate law .

公司契约理论和公司法中的强制

The Contractual Theory of Corporation and the Coercion in the Corporation Law

根据公司契约理论，公司所有的利益相关者都是公司治理的主体，现代公司治理应是利益相关者的共同治理。

According to theory of corporate contract , all the stakeholders are subjects in corporate governance .

在公司契约章程或股票上没有票面金额的股票。

Stock with no par value specified kin the corporate charter or on the stock certificate .

本章首先对公司契约的基本理论进行梳理，在此基础上构建重整中的公司的基本契约框架。

This chapter first describes the basic theories of corporate contract and based on these theories establish basic contract structure for reorganized corporation .

独立董事的本质作用是，客观上它是不完全契约在履行过程中其内在规则的监护人，它有利于平衡公司契约履行中众多利益相关者分享公司控制权的要求，从而使合作关系稳定和谐。

So we can find that , in essence , independent director play a role as a guardian of the internal rule to fulfill imperfect corporate contract .

公司契约学说的出现，既为我们观察公司提供了一个新的视角，同时也为公司社会责任理论提供了有利的支持。

The emergence of the contract theory , offers a new perspective for us to observe the company , but also for corporate social responsibility theory provides favorable support .

本章介绍了司法解散制度的理论基础，主要包括公司契约理论、期待利益落空理论、股东诚信义务理论、公平正义理论。

This chapter presents the theoretical basis of dissolved system , including the company hopes to contract theory , the interests of shareholders of theory , the theory of justice , honesty obligations .

公司契约理论结合了经济学和公司法学的研究，不但丰富和发展了传统契约理论的契约内涵，而且为法学的研究提供了理论分析工具。

From the perspective of economics and law , the contracting nature of company not only enrich and develop the traditional theory of contracting connotation , but also provide the theoretical analysis tool for legal study .

笔者依据合同自由原则，指出协议自愿退出实为股东作为公司契约的缔结主体，行使契约解除权的结果。

In line with the rule of contract freedom , the author holds that the voluntary exit by agreements is actually the result of a shareholder 's application of his right of termination as one part of a contract with his company .

其次，从实务界的经验发现，会计稳健性在美国广泛存在，且变得越来越稳健，由此分别从公司契约、法律诉讼、税收以及政治成本四个方面介绍了会计稳健性重要性的体现。

Then , in practice , accounting conservatism is found widely existing in America , even more and more conservative . And it introduces the importance of accounting conservatism from four aspects in this paper : company obligation , legal proceeding , revenue and political cost .

本文以利益相关者关系为中心，以传统的公司契约体系理论和公司文化属性为理论基础，通过模糊数学、实证研究和逻辑推理的方法，构建了一个基于观念的公司贡献评价模型和方法。

Making used of relation of parties interested as its center and in accordance with the traditional contract theory system and corporation culture attribute , the article constructs an appraising model of a corporation contribution based on conception and explains its method through studying living examples and logical inference .

运用免费工具TheGrinder进行保险公司新契约管理系统的压力测试。

Pressure test of insurance company new contract management system by using free test tool-The Grinder .

本研究采用定性研究方法确定了深圳市R公司心理契约的结构维度及其与员工态度及行为的关系模型。

This study used qualitative research methods to determine the structure of the psychological contract dimension of the Shenzhen City R company and the staff attitudes and behavior model .

公司法契约路径的经济学分析

Economic Analysis of Contractual Route on Corporate Law

中国上市公司隐性契约与资本结构的实证研究

Empirical Study on the Implicit Contracts and Capital Structure of China 's Listed Companies

公司治理契约与会计诚信的实现途径

Corporate Governance and the Approach of Accounting Integrity

他能够分享这一合同的唯一办法是与一家美国公司订立契约。

The only way he could share the contract was to get into bed with an American company .

因此，规范和处理公司各种契约关系的制度安排，称为公司治理。

Therefore , the institutional arrangements , known as corporate governance , can standardize and handle various contractual relationships .

由于我国企业薪酬制度和国有公司债务契约软约束的特殊性，我国企业的盈余管理动机也呈现出独有的特点。

Because of remuneration system and debt soft constraint in China , the motivation of earnings management possessed unique characteristics .

投资效率作为投资行为的后果，必然受到初始动机及其公司内部契约的约束和影响。

Investment efficiency , the result of investment , will be restrained and impacted by the initial motivation and internal contracts .

在先公司行为契约责任方面，首先明确无论发起人以什么名义签定先公司契约，都不应该否定契约的效力。

On the aspect of pre-corporation conduct contract , several points are to be followed : first , the effectiveness of the contract should not be negative no matter what nominal sponsors ' adopted to reach the pre-corporation contract .

内部控制是一组责任与权利平衡配置的公司内部契约安排，它是在一定的环境下，单位内部控制主体为了达到其特定目标所采用的一系列的管理程序和方法。

Internal control is a group of contracts of a company concerning the balance of responsibilities and rights . Moreover , it reveals a set of management process and measures by the company in order to achieve special aims under certain conditions .

但随着两家公司私下契约转让业务的崛起，一些观察人士认为，艺术品市场可能会步入图书出版行业的后尘。在图书出版业，大批小出版商纷纷让位给少数大型企业集团。

However , as Christie 's and Sotheby 's private treaty sales increase , some observers believe the art business is in danger of going the way of book publishing , where a vast array of small publishers gave way to a small number of large conglomerates .

当然，这一变革并不是对传统公司治理契约的全面否定，也并没有向英美公司治理模式单向趋同，而是在更高的层次上形成了新的制度均衡。

It is understood that such reforms cannot be described as a total denial of the contracts in conventional corporate governance , neither an unilateral convergence of management patterns adopted by corporations in U.K. and U.S. , but rather a new system balance formed at a much higher level .

其二，信托法理念的融入，在公司型和契约型这两类REITs组织形式中究竟包涵着什么样的法律关系？

Secondly , while drawing into the trust law , which kinds of legal relationship are included in two types of REITs ( namely company type and contract type )?

与民营企业中内生于公司的薪酬契约相比，国有企业中受到管制的外生薪酬安排缺乏应有的激励效率。

And , the regulated compensation contract lacks of economic efficiency .

按照法律形态，证券投资基金可分为公司型和契约型两种。

The Security Investment Fund is divided into corporation type and contract type .

公司治理财务契约与财务控制

Corporate Governance , Financial Contracts and Financial Control