论文部分内容阅读
洋务民用企业在募集资本方面 ,体现了股份均一的特征。多数企业制定了公布账目原则 ,但实施效果不佳。在股息分配方面 ,这些企业为迎合民众投资心态 ,沿用了传统的“官利”做法。个别企业召集过股东会 ,但中小股东对企业没有参与决策和监督权。各企业力求依商务常规经营 ,但又摆脱不了官场陋习的侵蚀。这些企业的特许设立与“官督”特征 ,决定了其法人资格的极不健全。从总体而言 ,洋务民用企业的“仿西国公司之例”是“但学其形似 ,不求夫神似
Western Affairs civil enterprises in raising capital, reflects the characteristics of the shares are uniform. Most enterprises have formulated the principle of publication of accounts, but the implementation effect is not good. In terms of dividend distribution, these enterprises followed the traditional “official profit” approach to cater to the public investment mentality. Individual companies convened shareholder meetings, but small and medium shareholders did not participate in corporate decision-making and oversight. Enterprises strive to operate according to business practices, but can not escape the erosion of officialdom bad habits. The establishment of these enterprises with the characteristics of “government officials and governors” determines that their legal personality is extremely poor. Generally speaking, the case of “imitating Western companies” of foreign-funded civilian enterprises is "