頁籤選單縮合
題名 | 擬定聯屬集團間相互控股會計處理及其表達之芻議= |
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作者 | 蕭子誼; |
期刊 | 逢甲學報 |
出版日期 | 19921100 |
卷期 | 25 1992.11[民81.11] |
頁次 | 頁139-160 |
分類號 | 585.274 |
語文 | chi |
關鍵詞 | 控股; 會計; 聯屬集團; |
中文摘要 | 國內聯屬集團常籍相互投資行為,以達1.虛增資本、2.規避未分配盈餘強制分配歸 戶、3.操縱股價、4.造成大股東集權、濫權之目的,此等弊端由於我國相關法令未加以規範 ,致無法遏止之。 本文擬參考西德股份公司法、美國模範商業公司法之相關規定,以作為我國經濟部所擬 公司法關係企業專章草案之修法建議,並擬定適法之會計處理、表達,以遏止相互投資之不 法效果。 |
英文摘要 | Through mutual holding, many domestic affiliated groups are able to increase their false capital, elude distributing undistributed earnings to stockholders, and manipulate stock prices. All theis results in the monopoly of major stockholders, and the wrongs come from the fact that there are not any related rules to regulate the affiliated groups. As a result, there is no way to check the illegal acts. Based on the related regulations in German Aktiengesetz and American Model Business Corporation Law, a proposal for the amendment of the draft of the Special Regulations of the Associated Corporation in Corporation Law, madeby the Ministry of Economic Affairs, ROC, and a draft of accounting recording and reporting which suits the law were made with a view to cutting illegal mutual holding. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。