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随着社会分工和两权分离形式的不断发展,所有者对物的具体的、直接的支配逐步转变为观念的、抽象的、间接的支配。股份公司的建立,使股权更具有观念上的所有权的一般特征。股东作为一个整体只是观念地、间接地支配公司的财产,股东能直接支配的只有股票。这表明出资者的个人财产与公司财产有着明确的分界线,股东也就只对公司的债务承担有限的清偿责任。公司作为独立的法人依法拥有公司财产,股东的投入资本成为法人资产,公司作为整体,其终极占有者为股东,而公司财产的主体是法人,股东不能绕开法人机构直接支配公司资产的营运。也即是说,以法人为中
With the continuous development of the social division of labor and the separation of the two forms of ownership, the specific and direct domination of the owner gradually changes to a conceptual, abstract, and indirect domination. The establishment of a stock company gives equity more general characteristics of the concept of ownership. As a whole, shareholders only conceptually and indirectly control the company’s property. Only shareholders can directly control the stock. This shows that the investor’s personal property and the company’s property have a clear demarcation line, and shareholders will only have limited liability for the company’s debt. The company owns the company’s property as an independent legal person. The shareholder’s input capital becomes the legal person’s assets. The company as a whole has its ultimate possessor as the shareholder. The main part of the company’s property is the legal person. The shareholders cannot bypass the legal entity’s direct operation of the company’s assets. In other words, it is based on legal entities.