论股权的性质

股权性质问题一直以来是学界争论的焦点,但迄今仍未达成一致意见。笔者在前人观点基础上,大胆提出新观点,认为股权是一种虚拟产权。文章重点从股东享有的资产收益权、参与公司管理决策权利、转让权三种权利来说明此观点,最后指出该观点具有的现实意义。

On the Nature of Equity

Nature of equity has been the focus of the debate in academic circles, but academic circles have not yet been agreed with a same idea. Based on the previous point of view, the author put forward a bold new idea that equity is a kind of virtual property. The article illustrates this point of view focusing from the angle of three types of rights that are the right of return on assets, the right to participate in management decision - making and the right to transfer share holders enjoy, and at last the author concludes that the view has practical significance.