摘要
通过研究国内外公司发展的历史,发现:(1)与公司最具有利害关系的人是工人而不是股东;(2)股份公司发展的制度因素和环境因素弱化了股东控制权;(3)公司发展过程具有独立性的特点弱化了股东收益权。在此基础上,根据两权分离的原理,针对我国国有企业"一股独大"和所有者缺位问题,首次提出了虚拟股东的理论,并论证了其实践意义。
Through studying foreign and domestic company developing history,The paper discovers（1） the most important persons whom with company have common interest relationship are workers not shareholders;（2） the system factors and environment factors in corporation developing course weakens shareholder＇s control rights;（3） the independence characteristic in corporation developing course weakens shareholder＇s usufruct.Based on which,in light of asunder principle about both owner right and control right,aiming for the problems that the state is the greatest shareholder of the listed company,and for the owner absent,I first advance a new theory on the virtual shareholders,and demonstrate its practice significance.
出处
《经济问题》
CSSCI
北大核心
2010年第3期24-30,共7页
On Economic Problems
关键词
虚拟股东
所有者缺位
控制权
收益权
virtual shareholders
owner absent
control rights
usufruct
