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在集中股权结构下,控股方基于特定的委托代理关系,通过降低成本、提升绩效及优化危机处理等方面为企业创造了非同一般的价值,起到了非控股方难以比拟的的作用,获得了取得控制权收益的合理性。不过,在具体实务方面,应该根据控股收益的具体结构,科学计算具体额度,避免忽视控股权收益、混合控股成本和收益的区别、无视控股收益可能负数等现象或倾向的发生。
Under the centralized ownership structure, the controlling party has created extraordinary value for the enterprise through reducing the cost, improving the performance and optimizing the crisis management based on the specific agency relationship, playing an unparalleled role for non-controlling parties and obtaining the Get the benefits of control right. However, in terms of concrete practice, we should scientifically calculate the specific amount according to the specific structure of the controlling revenue and avoid ignoring the difference between the controlling interest and the mixed controlling cost and income, ignoring the phenomenon that the controlling income may be negative or other phenomena or tendencies.