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nationalized company ; governable structures of juridical person ; modem enterprise system

这一理论学说论证了公司法人治理结构问题产生的前提和过程,是公司法人治理结构理论的基本组成部分

At present,our nationalized enterprises have been gotten some achicvements at building modern enterprise systems,but governable structures of company juridical person is still imperfect to influence scheduled runs and efficiency.

一、公司法人治理结构的基础理论公司法人治理结构是公司制企业中不同职能组织机构间的制度安排,主要指公司中的股东大会、董事会、监事会、总经理班子之间相互协作和制衡关系的状况。

"Juridical person"means any legal entity duly constituted or otherwise organized under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally - owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association

应该选择juridical person作为法人的第二译名或并行译名。主要根据是世贸组织的关键法律文本之一《服务贸易总协定》使用juridical person表述法人概念并对其含义做出了明确的规定

The filing of consolidated tax returns by head offices would relocate the tax revenues between different regions in the country.

新税法实行法人所得税的模式,因此,不具有法人资格的营业机构应该自动汇总计算纳税,但汇总纳税容易引发地区间税源转移问题,纳税人和地方政府都极为关注。

Through the introduction of extra-territorial entity the Commission, the essay analyses comparatively the world's principal legislative Two Legal model, namely: to France, Hong Kong represented by legal personality model; to Germany, Taiwan as the representative character of the illegal people model; to Japan represented a compromise model, and the jurisprudence of the United States as the representative model of corporate personality.

通过介绍域外业主委员会的主体资格,比较分析了世界两大法系的主要立法模式,即:以法国、香港地区为代表的法人人格模式;以德国、台湾地区为代表的非法人人格模式;以日本为代表的折衷模式和以美国为代表的判例法人人格模式。

In this article, the author does a international comparative study on structure, mechanism and efficiency of corporate governance, addresses the intercommunity and validity of corporate governance more

编者按建立具有中国特色的公司法人治理结构是我国企业进行股份制改革的目标之一。而在经济全球化的背景下,要建立具有中国特色的公司法人治理结构,必须借鉴国际经验。本文作者何家成同志是国务院国资委…… more

The first layer is the ultimate property of the enterprise and the juridical person property of the enterprise.

第一层是企业的最终所有权与法人所有权;第二层是企业的法人所有权与经营权。

The chapter Ⅴis divided into two parts, it examines the legal nature of trade association, elaborate the legal right of the trade association, including the right of rules making、supervision power、nonlegal penalty right and dispute dissolving right. These rights are absolute necessary to the development of trade association.

在法律规制内容上要明确一般业协会作为私法领域经济类社团法人的性质以及特殊行业协会作为公法领域社团法人的性质,准确把握作为社会权力范畴的行业协会行业管理权的性质赋予其规章制定权、运行监管权、争端解决权等各项基本管理权力,同时对其规章制定权设立司法审查制度,对其运行监管权等权利进行反垄断限制,保证其权力的恰当行使。

It is not only the premises of establishing normativeadministration structure of corporation, but also theimportant condition of it.

这不仅是建立规范的公司法人治理结构的前提,而且也是公司法人治理结构得以发挥其作用的重要条件。

It denies the traditional principle of separation of ownership and managerial power.

它否定传统的两权分离原则,对占有经营性国有资产的法人单位,一概认可其享有法人所有权,缩小了国家所有权客体的范围。

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