股东权益

The present corporation law is unclear or lack of rules to deal with it. This article discusses and suggests systems protecting the right of minority shareholders on the dasis of reference of foreign corporation. Law theory and practice in order to solve the problem arisen in corporation law enaction nowadays. 1.fiduciary duties of controlling ...

我国《公司法》对此或语焉不详或付之阙如，本文参考各国公司法的理论和实践，结合我国《公司法》实施中暴露的问题，讨论并建议我国《公司法》亟宜设立保护中小股东权益的制度，如控股股东的诚信义务；表决权回避制度；反对股东的股份收买请求权制度；股东派生诉讼。

According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio,and in direct proportion to equity interest and long term/short term liabilities;the growth potential of corporate value is in direct proportion to asset return ratio,and in inverse proportion...

实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。公司的价值成长能力与公司的资产报酬率成正比，而与公司的资产负债比、股东权益比、长短期负债比成反比。

In the second part, base the view of jurisprudence, we will talk about the infringement minor shareholder suffered, the juristical gist and the realistic meaning of the protection for minor shareholder.

第二章从法律的角度对大股东侵权及保护中小股东权的法理依据进行分析，阐述保护中小股东权益的现实意义。

In computing the rate of return on stockholders' equity, analysts should deduct the preferred dividends to maintain the equity belonging to common stockholders.

在计算股东权益报酬率时，分析者应当扣除优先股权益，只保留应该归属于普通股的权益。

Owners' equity of a company is also known as shareholders' equity.

公司的所有者权益又称为股东权益。

CE fell into negative shareholders' equity, while SA's net debt to equity hit 22 times.

东航的股东权益已为负值，而上航的净负债对股东权益比率达到22倍。

Equity comprises shareholders' funds and minority interests.

股权则包括股东权益及少数股东权益。

Improvement and innovation of legal mechanism of protecting minority stockholder become the focus issue in company law all over the world, and that how to design relevant system in order to get proper and sufficient protection to minority stock holder have a concern in how the company could survive steadily, and have long-term development.

本文主要从构建我国的股份有限公司尤其是上市公司中小股东权益保护的制度出发，运用比较、分析的方法，提出在借鉴外国先进制度前提下，阐述了与我国现有法律体系相容的保护中小股东权益的制度。

Secondly,it discusses and enumerates the facts about pros and cons,alienation of the MRP.lt affirms that most advantage of MRP,as the rules of a unified company"s will reflects the equal status of shareholders and "Limited democracy".Meamwhile,it points out that the principle also provides the possibility for shareholders to change their own will into company"s will by voting "legally,fairly and sensibly",and to oppress,squeeze,swindle or to treat medium and small shareholders inequitably,or to abuse control power,in order to satisfy their own private interests.Thus,"the protection of the rights and interests of medium and small shareholders"realizes the high-level equality between big shareholders and medium and small shareholders,between majority stockholders and minoritystockholders ,with a view to redressing unbalanced interests relationship among shareholders.

其次对资本多数决的利弊及异化表现进行了论述和列举，在肯定资本多数决作为一项统一公司意思的议事规则，体现了股东地位的形式平等和&有限民主&思想的同时，指出该原则也为大股东&合法、合情、合理&地行使表决权将自己的意愿转换成公司的意志，压迫、排挤、欺诈或不公正地歧视中小股东，滥用控制权，满足一己私利提供了制度上的可能和空间，由此而产生中小股东权益保护问题，以矫正失衡的股东利益关系，实现大股东与中小股东、多数股东与少数股东之间更高层次的平等。

In an acquisition, the offeror and majority stockholders are the deciders. The majority shareholders have chance to damage the benefits of minority stock holders by their advantage of capitals and information for their own profits. Following the gradually separating between ownership and rights of management , directorate is becoming more and more the center of decision in a corporation and has possibility to damage the minority stock holders benefits in some situation .

在公司收购中，收购要约人和目标公司大股东是行为的左右者，大股东利用其资金和信息优势，为了自身的利益有可能作出损害小股东权益的行为；随着两权的日益分离，公司董事越来越成为公司经营的中心，董事会权利越来越大，在关涉自身利益的时候，也有损害小股东利益的可能。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了