摘要
随着资本市场的发展,同股不同权制度逐渐成为了公司治理领域的一大研究热点。文章通过深入剖析同股不同权制度所带来的利益冲突以及相应的利益平衡策略,研究发现同股不同权制度下的利益冲突与矛盾包括股东权益的差异化与冲突、管理层与股东之间的利益矛盾和不同类型股东之间的利益博弈。针对上述问题,通过优化公司内部治理结构以及加强信息披露监管等多方面的努力,可以有效地平衡同股不同权制度下的各方利益,提升双重股权结构的运营效能,并提高公司治理的实用性。
With the development of capital market,the system of equal shares for unequal equity has gradually become a major hotspot for research in the field of corporate governance.This paper analyzes the conflicts of interests brought by the system of equal shares for unequal equity and the corresponding strategies to balance the interests,and finds that the conflicts of interests under the system of equal shares for unequal equity include the differentiation and conflicts of shareholders'rights and interests,the conflicts of interests between the management and the shareholders,as well as the interest gambling between different types of shareholders.In response to the above-mentioned issues,various efforts such as optimizing the internal governance structure of the company and strengthening the information disclosure regulation can be made to effectively balance the interests of all parties under the system of equal shares for unequal equity,enhance the operational effectiveness of dual-share structure,and improve the practicality of corporate governance.
作者
符遥
FU Yao(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730030,China)
出处
《商业观察》
2025年第34期102-105,共4页
BUSINESS OBSERVATION
关键词
同股不同权
内部治理
信息披露
equal shares for unequal equity
internal governance
information disclosure
