摘要
公司取得自己股份是指公司取得并持有了自己发行在外的股票。世界各国对公司取得自己股份问题主要分为两种立法模式 :一种是规定公司可以取得自己的股份 ,以美国为代表 ;另一种是采取“原则禁止 ,例外许可”的限定模式 ,如德国、法国、日本等国。我国的公司法应借鉴大陆法系国家的立法 ,在原则禁止的前提下 ,许可公司取得自己的股份 ,并就取得自己股份的事由、方式、程序、后果等事项作出具体的法律规定。
Company's getting its own stocks means the company has got and hold its own stocks which have been issued outside.In all the countries of the world there are mainly two modes of legislation with respect to the issue of company's getting its own stocks. One is that a company can get its own stock. The United States is the representative.The other adopted the limited mode of 'prohibition in principle, license for exception'.Germany,France,Japan,etc. are good examples.The company law of China should take the legislations of the civil law countries for reference,permit companies to get their own stocks under the condition of prohibition in principle,and specifies legal provisions about the causes,ways,procedure,effects of getting one's own stocks.
出处
《政法论坛》
CSSCI
北大核心
2002年第4期54-61,共8页
Tribune of Political Science and Law
