美国法上的异议股东股份评估权制度对我国的借鉴意义  

On American Appraisal Right of Dissenters and Its Inspiration to China

作　　者：蒋云蔚[1] 

机构地区：[1]复旦大学法学院,上海200433

出　　处：《西南政法大学学报》2008年第2期26-30,共5页Journal of Southwest University of Political Science and Law

基　　金：上海市重点学科建设项目(复旦民商法学)(B102)

摘　　要：异议股东股份评估权的存在,不是为了督促多数股东恪尽忠实义务,保护少数股东的利益免受公司管理层的非法侵害,而是为了协调不同股东对交易的不同风险偏好,促使公司从事提升全体而不是部分股东利益的交易。从这个角度出发,异议股东股份评估权应适用于上市公司和非上市公司,应赋予表决权股东,不应具有排他性。Appraisal right is not to control shareholders＇ misconducts, but to reconcile different shareholders＇ preference with respect to corporate transactions that alter the risks of the firm＇ s shares. Consequently appraisal right should be applied to both listing companies and non-listing companies, and should be non-exclusive. This article also includes some suggestions on how to decide fair value and how to apply appraisal right.

关 键 词：股份评估权 风险偏好协调理论 公平价格 

分 类 号：DF411.91[政治法律—经济法学]