少数股东权益

第四部分首先对我国上市公司收购中少数股东遭受侵害的具体情形作了详细的分类，其次对上市公司收购中少数股东权益遭受侵害的原因进行了分析。

The fourth part first purchased the minority shareholder to our country To be listed to suffer the violation the concrete situation to make the detailed classification , next purchased the minority interest to be listed to suffer the violation the reason to carry on the analysis .

非控制性权益又称少数股东权益，是指不直接也不间接归属于母公司的子公司权益。

Non-controlling interests , which is also known as minority interests , is not directly or indirectly attributable to the parent company of subsidiary rights .

当然，拥有少数股东权益，我们无权指导或者影响SAFECO的管理策略。

Of course , with a minor interest we do not have the right to direct or even influence management policies of SAFECO .

加强对少数股东权益的保护；

Strengthen the safeguard for the rights of the small shareholders ;

第一章深入探讨了造成少数股东权益受到损害的原因。

Chapter One discusses the reason for the prejudices the minority shareholders suffers .

论上市公司收购中少数股东权益的保护

A Study on the Protection of Minority Shareholders ' Rights and Interests in Takeover of Listed Company

公司少数股东权益的保护属世界性难题，现有保护方法具有这样或那样的不足。

The protection of minority shareholder is a difficult task all over the world , and the main methods available now have various problems .

然而对少数股东权益的不同观点导致了不同的合并报表理论，而不同合并理论又对合并报表产生了不同的影响，进而影响了合并理论的选择。

However , the different views on minority shareholder rights led to different consolidation theory , and which has affected the consolidation theory choice .

实行这种机制的国家的特点是股市发挥重要作用，少数股东权益得到重视。

The characteristics of countries in this regime include a leading role for equity markets and the prioritisation of the rights and interests of minority shareholders .

因此，如何对少数股东权益提供切实、适当的法律救济，成为了我国公司法制建设中亟需解决的问题。

Therefore , to protect and remedy the minorities who are prejudiced has become one of the urgent problems in the construction of the Chinese legal system .

新《公司法》关于股东请求解散公司之诉的规定是我国少数股东权益保护问题上切切实实取得的立法成果。

The provisions on judicial dissolution of corporation by shareholders in new Corporation Law of PRC are great harvest in the field of protecting minority shareholders ' rights .

本文剖析了造成多数股东滥用控制权的原因以及保护少数股东权益的法律理论基础。

How to protect the minority shareholders and the company 's right and limit the power of the majority shareholders shall be take into consideration when we revise the Company Law .

此外，由于我国证券市场的不成熟，收购法律法规的不完善，上市公司收购中少数股东权益受侵害的现象时有发生。

The interests of minority shareholders was often harmed in the course of takeover , because of immatureness of China 's securities market and faultiness of China 's laws and regulations of takeover .

而矛盾的是，在美国上市的亚洲公司中，美国股东享受的少数股东权益保护，还不及亚洲国家上市公司的股东，因为在亚洲，关联交易常常需要股东投票批准。

And , paradoxically , shareholders in Asian companies quoted in the US may enjoy less minority protection than in Asian countries where a shareholder vote is often required on related party transactions .

公司治理分析师们表示，自1997年以来，市场已开放，新的规定已经实施，以支持信息透明化和独立董事的设立，并且少数股东权益也得到了改善。

Since 1997 , say corporate governance analysts , markets have been opened up , rules have been introduced to bolster disclosure and transparency and independent board directors , and the rights of minority shareholders have improved .

事实上，新公司法对少数股东权益保护的思考是周全的，其最大的缺憾在于各个规则之间无法有效地接续且缺乏更为细致的制度思考。

In fact , the new Law on the Protection of minority rights is comprehensive ; its biggest shortcoming is that between the various rules can not effectively follow the system and the lack of more detailed thinking .

正是基于上述的法学思考和价值选择，本文对上市公司收购中少数股东权益保护这一问题加以研究，作一些有益的探索，以期服务于我国社会主义市场经济建设的现实需要。

This text aim to research how to protect the right of minority shareholders in the acquisition of the listed company , make some beneficial quests , in order to serve the reality demand of socialist market economy construction .

因此，基于一种利益冲突视角下对市场经济中各种问题的分析往往更能切中问题的要害。笔者在本文中对并购中少数股东权益保护问题研究就是从这个基本立足点出发的。

Therefore , to analyze from a view of the interests ' allocation can hit the point of the problems , and this topic the protection of the minority shareholders in M A is just on the basis of this point of view .

论英美法上对持少数股份股东权益的法律保护

The legal protection of the minority shareholders in England and US

因此，在本文第二部分中，着重讨论了关联交易中公司及公司少数股东合法权益的公司法保护问题。

The legal interests of corporations and some of their shareholders are often violated in interrelated transactions .

公司相互持股的法律问题主要有公司僵局、债权人及少数股东的权益保护问题、相互担保和税法问题等。

The problems with reciprocal holding shares are mainly : impasse between companies , protection of the rights of the creditor and some shareholders , reciprocal guarantee , tax problems , and so on .

为保护少数股东的权益，必须对股东大会的决议事项进行限制，即股东不得在股东大会会议上作出有损股东固有权益的决议。

To protect the interests of minority shareholders , it is necessary to limit the scope of affairs to be resolved at the general meeting of shareholders , that is to say , the shareholders may not adopt any resolution which is detrimental to the vested interests of the shareholders .

中国上市公司的研究数据表明，少数股权股东的权益保护得越好，公司价值越高；

Empirical research on these data shows that better protection for minority shareholders with higher corporate value ;

股东派生诉讼制度有利于维护公司和中少数股东的合法权益，限制大股东、董事及经理滥用公司经营权，保证公司健康运作。

The derivative action system is helpful to protect the legal interests of the corporation and a few shareholders , and restrict the senior partner , director and the manager to abuse the managerial authority .