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作 者:王姝文[1] Wang Shuwen
出 处:《河南大学学报(社会科学版)》2025年第1期65-71,154,共8页Journal of Henan University(Social Sciences)
基 金:安徽省哲学社会科学规划青年项目“国有企业类别股制度构建研究”(AHSKQ2022D117)成果。
摘 要:法治现代化内嵌于中国式现代化进程之中,为推进中国特色现代企业制度与国有企业改革提供了最新的理论范式。在此背景下,新修订的《公司法》确立的类别股制度在优化国有企业股权治理、促进国有企业资本融资和确保控制权方面展现了较强的功能属性。在“股东平等原则”和“一股一表决权原则”下,应当注意类别股与传统法理及现有法律法规的衔接,明确类别股的正当性和公司制度价值。在《公司法》以及相关法律法规、党内法规框架内,对类别股的股权内容、适用范围、发行程序等环节进行差异化设计,探索建立类别股“异议申诉机制”和“信息披露机制”,保护和平衡国有企业类别股与普通股东、中小股东之间的利益关系,以法治现代化路径确保国有企业功能价值与经济价值有机结合。The modernization of the rule of law is embedded in the process of Chinese path to modernization,which provides the latest theoretical paradigm for promoting the modern enterprise system with Chinese characteristics and the reform of state-owned enterprises.In this context,the newly revised Company Law establishes a class share system that demonstrates strong functional attributes in optimizing equity governance of state-owned enterprises,promoting capital financing of state-owned enterprises,and ensuring control rights.Under the principles of"equality of shareholders"and"one share,one voting right",attention should be paid to the connection between class shares and traditional legal principles and existing laws and regulations,clarifying the legitimacy and institutional value of class shares.Within the framework of the Company Law,relevant laws and regulations,and internal party regulations,differentiated designs are made for the equity content,scope of application,issuance procedures,and other aspects of class shares,exploring the establishment of a"dispute appeal mechanism"and"information disclosure mechanism"for class shares,protecting and balancing the interests of state-owned enterprise class shares with ordinary shareholders and small and medium-sized shareholders,and ensuring the organic combination of functional value and economic value of state-owned enterprises through the path of modernization of the rule of law.
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