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鉴于股份是股份有限公司资本和股权的基础单元,北洋政府《公司条例》对股份进行较为周密的规定。在股份来源方面,北洋时期较晚清有所变化:社会自由认购的现金股占主体,强制认购的股份和各类权益股大为减少。在单元股份的金额设置方面,常见的为100元或50元。也有的公司股份单元金额较大,为500至1000元(两)。有些公司出于招股之便,突破《公司条例》的规定,设置了“整股”与“零股”两种规格的股份单元。在缴纳公司股本方面,固不乏一次缴足的公司,而以分期缴纳股款者较为普遍。除普通股外,北洋时期的不少股份公司还设置过“优先股”、“红股”等。相关公司对于这些特殊股份的取得资格和应得权益的规定也不尽相同,但均是为了促进股份招募与股款收缴。
Since the shares are the basic unit of the capital and equity of a joint stock limited company, the Beiyang government “company ordinance” has more strict rules on the shares. In respect of the sources of shares, the Beiyang period changed later than that of the late Qing Dynasty: the cash shares subscribed by the society were the main body, and the shares for compulsory subscription and various kinds of equity shares were greatly reduced. In the unit of the amount of shares set, the common is 100 yuan or 50 yuan. There are also some large amount of shares of the company, for 500 to 1,000 yuan (two). Some companies out of the prospectus, breaking the “Company Ordinance”, set up the “whole shares” and “zero shares” two kinds of units of shares. In paying the company’s share capital, there is no lack of a fully paid company, while paying dividends by installments is more common. In addition to common stock, many share companies in the Beiyang period also set up “preferred shares” and “bonus shares.” Related companies for these special shares of the eligibility and entitlements also vary, but are intended to promote the stock recruit and collection of shares.