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作 者:刘艳珍[1]
机构地区:[1]华北水利水电学院法学院,河南郑州450011
出 处:《华北水利水电学院学报(社会科学版)》2012年第3期121-124,共4页Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition)
摘 要:有限责任公司整体变更为股份有限公司是大多数拟上市公司上市前的必经阶段。整体变更与新设股份公司既有显著的区别,又有紧密的联系。整体变更的条件和程序公司法没有明文规定,需结合公司法的相关规定及立法目的准确界定。Before initial public offering, most companies have to go through the overall alteration of the limited liability company to the incorporated company. The overall alteration of a limited liability company to an incorporated company is quite different from the newly-established stock company, yet they are closely related to each other. The conditions and procedures of the overall alteration of a limited liability company are not expressively stipulated in the Companies Act, so they require the precise demarcation according to the relevant regulations and legislative purposes of the Companies Act.
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