作 者: ;
机构地区: 广东广播电视大学
出 处: 《广东广播电视大学学报》 2011年第3期41-46,共6页
摘 要: 公司归入权源于美国1934年颁布的《证券交易法》第16条b款,美国据此确立了公司董事、高级职员等内部人,特别是受益所有人为归入权的规制对象,从而进一步丰富了判例规则,对世界各国立法的影响很大。公司的归入权是董事、监事、高级管理人员、持有法定比例以上的股东实施特定违法行为获得经济利益,公司依法享有就其所得收入或收益归公司所有的法定权利。该权利的性质是形成权,该权利不以原权利为基础而直接源于法律规定,公司依单方意思享有并行使权利,而不受相关人意志的影响,但该权利的行使可能因相关人的抗阻而通过诉讼程序实现。 Disgorgement means that the company should enjoy the economic interests acquired by the directors,supervisors,senior officials and the shareholders holding a specific percent of the company's stocks conforming to the statutory quorum through delinquent behavior.It is the right of formation,which is not based on the original rights and prescribed by the law.The company can exercise the right unilaterally or through the proceedings.It will come about with the occurrence of the economic interests which should be returned and will terminate with the dissolution of the company.