In the context of urban renewal,this study investigates land valuation and capital contribution(shareholding)as a key allocation mechanism.It traces the policy evolution,analyzes relevant local practices,and precisely...In the context of urban renewal,this study investigates land valuation and capital contribution(shareholding)as a key allocation mechanism.It traces the policy evolution,analyzes relevant local practices,and precisely defines the concept s operational models and mechanisms in this field.Based on this,this study delves into the operational models through which diverse market entities,specifically municipal-owned,district-owned state-owned enterprises(SOEs),and private enterprises,participate in urban renewal via land valuation and capital contribution(shareholding).Finally,corresponding countermeasures and recommendations are proposed,addressing key aspects including the applicable scope,operational rules,transfer and mortgage requirements,whole-life-cycle supervision,and exit mechanisms for this practice within urban renewal activities.展开更多
With the advancement of technologies such as the Internet,cloud computing,and artificial intelligence,data has evolved into data assets,which hold significant economic value.Recently,China has introduced a series of a...With the advancement of technologies such as the Internet,cloud computing,and artificial intelligence,data has evolved into data assets,which hold significant economic value.Recently,China has introduced a series of accounting standards for valuing data assets on balance sheets.These standards define the conceptual scope and categories of data assets,establishing an institutional foundation for their recognition as capital contributions.As data assets are controllable,integral,and transferable,they qualify as non-monetary capital contributions under article 48 of the newly-revised Company Law of China.Within this context,this article aims to refine the analytical framework for data assets as capital contributions under the newly-revised Company Law,balancing the protection of individual privacy rights with the realization of data's economicvalue.展开更多
The 31 Artidle of the Company Law of the People's Republic of China amended in 2005 providesthat,"After the establishment of a limited liability company,if the actual value of the capital contributions in non...The 31 Artidle of the Company Law of the People's Republic of China amended in 2005 providesthat,"After the establishment of a limited liability company,if the actual value of the capital contributions in non-monetary properties is found to be apparently lower than that provided for in the articles of association of the com-pany,the balance shall be supplemented by Shareholder who has offered them,and the other Shareholder of thecompany who have established the company shall bear joint liabilities."The article tells that the liability subject ofsupplementing the balance is the specific Shareholder of the defective capital contribution and is found after the es-tablishment of the company.展开更多
This research centers on commercial banks'human resource allocation.It constructs a staffing model grounded in human capital value creation theory and analyzes relevant factors through longitudinal panel data regr...This research centers on commercial banks'human resource allocation.It constructs a staffing model grounded in human capital value creation theory and analyzes relevant factors through longitudinal panel data regression.Taking City Commercial Bank A as an instance,the model identifies 12.3%redundant positions and matches jobs with business scale.Additionally,the study proposes a“staffing effectiveness salary”system,providing a framework for optimizing commercial bank human capital in the digital age.展开更多
Following the Company Law(2023 Revision),substantial changes have been made to many important legal regimes,necessitating clarification through interpretative analysis.In the field of corporate litigation,the Company ...Following the Company Law(2023 Revision),substantial changes have been made to many important legal regimes,necessitating clarification through interpretative analysis.In the field of corporate litigation,the Company Law(2023 Revision)has taken a clear stance in strengthening the protection of minority shareholders'rights,reflecting a broader shift in litigation philosophy from"creditor primacy"to"investor primacy."This shift underscores an adjustment in the balancing of interests among various stakeholders under the Company Law(2023 Revision).On the validity of accelerated shareholder capital contribution,there is significant debate between the pooling rule theory and the direct repayment theory.In this context,the nature of the accelerated mechanism should be interpreted as a special case of creditors'subrogation rights,favoring the application of direct repayment.With regard to the liability of directors,the Company Law(2023 Revision)has established a systematic framework for director liability,including liabilities related to shareholder capital contributions,capital operations and outflows,liquidation obligations,liability to third parties,and general liability for breaches of fiduciary duties.This framework further clarified director liability at the capital inflow stage.Although the issue of reverse piercing of the corporate veil is not explicitly codified in the Company Law(2023 Revision),the Supreme People's Court,in the selected Q&A on its legal consultation portal,has acknowledged its applicability in scenarios of corporate personality confusion.However,this Q&A should not serve as a basis for expanding the scope of application of the reverse piercing through analogical reasoning.In Chinese laws,reverse piercing of the corporate veil is merely an effect rather than an independent behavioral norm.展开更多
基金Supported by the Fund of Research on the Transformation Path Mechanism of Inefficient Industrial Land Revitalization(2023-Z-W06).
文摘In the context of urban renewal,this study investigates land valuation and capital contribution(shareholding)as a key allocation mechanism.It traces the policy evolution,analyzes relevant local practices,and precisely defines the concept s operational models and mechanisms in this field.Based on this,this study delves into the operational models through which diverse market entities,specifically municipal-owned,district-owned state-owned enterprises(SOEs),and private enterprises,participate in urban renewal via land valuation and capital contribution(shareholding).Finally,corresponding countermeasures and recommendations are proposed,addressing key aspects including the applicable scope,operational rules,transfer and mortgage requirements,whole-life-cycle supervision,and exit mechanisms for this practice within urban renewal activities.
基金supported by the National Social Science Foundation ofChina(GrantNo.21BFX079).
文摘With the advancement of technologies such as the Internet,cloud computing,and artificial intelligence,data has evolved into data assets,which hold significant economic value.Recently,China has introduced a series of accounting standards for valuing data assets on balance sheets.These standards define the conceptual scope and categories of data assets,establishing an institutional foundation for their recognition as capital contributions.As data assets are controllable,integral,and transferable,they qualify as non-monetary capital contributions under article 48 of the newly-revised Company Law of China.Within this context,this article aims to refine the analytical framework for data assets as capital contributions under the newly-revised Company Law,balancing the protection of individual privacy rights with the realization of data's economicvalue.
文摘The 31 Artidle of the Company Law of the People's Republic of China amended in 2005 providesthat,"After the establishment of a limited liability company,if the actual value of the capital contributions in non-monetary properties is found to be apparently lower than that provided for in the articles of association of the com-pany,the balance shall be supplemented by Shareholder who has offered them,and the other Shareholder of thecompany who have established the company shall bear joint liabilities."The article tells that the liability subject ofsupplementing the balance is the specific Shareholder of the defective capital contribution and is found after the es-tablishment of the company.
文摘This research centers on commercial banks'human resource allocation.It constructs a staffing model grounded in human capital value creation theory and analyzes relevant factors through longitudinal panel data regression.Taking City Commercial Bank A as an instance,the model identifies 12.3%redundant positions and matches jobs with business scale.Additionally,the study proposes a“staffing effectiveness salary”system,providing a framework for optimizing commercial bank human capital in the digital age.
文摘Following the Company Law(2023 Revision),substantial changes have been made to many important legal regimes,necessitating clarification through interpretative analysis.In the field of corporate litigation,the Company Law(2023 Revision)has taken a clear stance in strengthening the protection of minority shareholders'rights,reflecting a broader shift in litigation philosophy from"creditor primacy"to"investor primacy."This shift underscores an adjustment in the balancing of interests among various stakeholders under the Company Law(2023 Revision).On the validity of accelerated shareholder capital contribution,there is significant debate between the pooling rule theory and the direct repayment theory.In this context,the nature of the accelerated mechanism should be interpreted as a special case of creditors'subrogation rights,favoring the application of direct repayment.With regard to the liability of directors,the Company Law(2023 Revision)has established a systematic framework for director liability,including liabilities related to shareholder capital contributions,capital operations and outflows,liquidation obligations,liability to third parties,and general liability for breaches of fiduciary duties.This framework further clarified director liability at the capital inflow stage.Although the issue of reverse piercing of the corporate veil is not explicitly codified in the Company Law(2023 Revision),the Supreme People's Court,in the selected Q&A on its legal consultation portal,has acknowledged its applicability in scenarios of corporate personality confusion.However,this Q&A should not serve as a basis for expanding the scope of application of the reverse piercing through analogical reasoning.In Chinese laws,reverse piercing of the corporate veil is merely an effect rather than an independent behavioral norm.
