公司相互持股相关法律问题探讨  

Issues on Companies' Reciprocal Holding Shares and the Legal Problems

作　　者：杨骁[1] 王学峰[2] 

机构地区：[1]浙江警官职业学院,杭州310018 [2]浙江大学法学院,杭州310028

出　　处：《江苏工业学院学报（社会科学版）》2005年第2期21-24,共4页Journal of Jiangsu Polyetchnic University:Social Science Edition

摘　　要：公司相互持股,最早始于美国,是资本相互参与的一种重要表现形式。研究其产生原因和相关法律规制问题具有一定的现实意义。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。解决这些相关问题才能使相互持股制度得以在经济市场中健康运行。Companies' reciprocal holding shares first appeared in America. It is an important manifest of capital reciprocal partaking. There is realistic value in studying its causes and legal problems. 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. Only by solving these related problems can Companies' Reciprocal Holding Shares be run healthily on the economic market.

关 键 词：公司相互持股 公司僵局 权益保护 相互担保 

分 类 号：D923.6[政治法律—民商法学]