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对公司相互持股的概念、类型及利弊进行分析,指出相互持股是指企业法人互相进行投资,互相 成为对方的投资人而持有对方的股权。根据相互持股的具体形态,将相互持股分为简单型、直线 型、放射型、环型四种基本形式,并着重对我国目前所采用的相互持股形式的利弊进行分析。在 上述分析研究的基础上,借鉴国外相关的立法经验,提出了公司相互持股的立法架构及方案。
The article analyzes the concept, types and advantages and disadvantages of mutual stock ownership, and points out that mutual stock ownership refers to the equity held by each legal person holding each other’s investors and each other’s investors. According to the specific form of mutual stockholding, the mutual shareholding is divided into four basic forms: simple type, linear type, radial type and circular type. The advantages and disadvantages of the current form of mutual shareholding are analyzed emphatically. On the basis of the above analysis and research, drawing on the relevant foreign legislative experience, this paper puts forward the legislative framework and plan for mutual holding of companies.