美国双层股权结构的经验及其对我国的启示

股权结构、股权集中度与公司治理机制的作用密切相关,而一国的公司股权集中度与该国的股东保护、法治、会计准则的完善有密切关系。本文主要分析美国的双层股权结构的形成、特征以及作用,并根据其经验研究中国公司的股权结构发展和法律法规的完善。

The Experience of the U.S. Dual-class Share Structure and its Implications for China

The role of corporate governance mechanism is closely related to share structure and ownership concentration.And the corporation shareholder protection also ties closely to the country's shareholder protection,rule of law and accounting standards.This paper analyzes the forming,characteristics and the role of U.S.dual-class share structures and according to the experience,it studies the development of Chinese share structure and the inspirations on how to improve laws and regulations.