浅谈上市公司对中小股东权益的保护

本科毕业论文（设计）浅谈上市公司对中小股东权益的保护TheProtectionofSmallShareholders’InterestsandRightsinListedCompanies作者唐宏寿专业2008届财务管理指导教师周江燕分院会计学院二〇〇八年四月2致谢语本文从拟定题目到定稿，历时数月。无论是在理论学习阶段，还是在论文的选题、资料查询、开题、研究和撰写的每一个环节，无不得到导师的悉心指导和帮助。借此机会我向导师表示衷心的感谢！同时，我要感谢各位老师，正是由于他们的传道、授业、解惑，让我学到了专业知识，并从他们身上学到了如何求知治学、如何为人处事。我也要感谢我的母校贵州财经学院，是它提供了良好的学习环境和生活环境，让我的大学生活丰富多姿，为我的人生留下精彩的一笔。另外，感谢会计学院04级全体同学的帮助和勉励。同窗之谊和手足之情，我将终生难忘！路漫漫其修远兮，吾将上下而求索。我愿在未来的学习和工作过程中，以更加丰厚的成果来答谢曾经关心、帮助和支持过我的所有老师、同学、和朋友。II浅谈上市公司对中小股东权益的保护[摘要]股东利益保护是公司治理的核心问题,对中小股东利益的有效保护更是公司制度公平与效率的前提。在当前经济的转型时期,加强和完善对中小股东的权益保护的立法,健全我国公司的治理结构,从而加强中小股东权益保护，恢复中小股东的投资信心和热情，以利于畅通社会闲置资金的投资渠道，促进股东多元化和引导投资者关注公司运营，从而健全公司的治理结构，实现治理目标，促进经济的健康有序发展,显得尤为重要。[关键词]上市公司中小股东权益法律完善TheProtectionofSmallShareholders’InterestsandRightsIIIinListedCompaniesAbstract:Theeffectiveprotectionoftheinterestsofisthecoreissueofcorporategovernance,smallandmedium-sizedshareholdersonprotectionoftheinterestsofshareholdersisthepremiseoffairnessandefficiency.Inthecurrentperiodofeconomicrestructuring,strengtheningandthelegislationoftheprotectionoftherightsandinterestsofsmallshareholders,improveourcorporategovernancestructuresoastoenhancetheprotectionofrightsandinterestsofsmallshareholdersandrestoretheconfidenceofinsmallandmedium-sizedshareholdersandenthusiasmtofacilitatesmoothflowoftheinvestmentfundsandpromotediversity,guidinginvestorsconcernedaboutthecompanyoperations,therebyimprovingthecompany'smanagementstructuretoachievemanagementobjectivesandpromotethehealthyandorderlydevelopmentoftheeconomy.Keywords:ListedCompaniesRightsandinterestsofmediumandsmallshareholdersLegalPerfection目次摘要..........................................................................................................................................................IIV致谢.......................................................................................................................................................II目次..........................................................................................................................................................Ⅲ引言........................................................................................................................................................11对中小股东权益保护的必要性和重要性....................................................................................11.1保护中小股东权益是保护公司制度的社会现实基础.................................................................11.2保护中小股东权益体现股东平等原则.........................................................................................11.3.中小股东的权益保护是平衡股东间利益冲突的重要................................................................11.4保护中小股东权利体现现代社会权利本位与民主思想.............................................................22我国中小股东权益保护现状及存在的问题................................................................................22.1资本多数决定原则的滥用.............................................................................................................22.2双层制约机制不能有效发挥作用................................................................................................22.3中小股东的权利意识淡薄............................................................................................................22.4中小股东行使权利的成本高........................................................................................................23对中小股东权益保护措施及对策建议.......................................................................................33.1完善公司治理，提高上市公司的质量——中小股东利益保护的根本....................................33.1.1优化股东结构，引进多元化投资者.........................................................................................33.1.2强化董事会职能，进一步完善独立董事制度.........................................................................33.1.3加强上市公司内部控制机制，推行内部控制的评估制度........................................................43.2调整监管定位：从全能型监管向透明型监管转变....................................................................43.2.1完善监事会制度.........................................................................................................................43.2.2产权制度合理化.........................................................................................................................43.2.3鼓励民众参与舆论监督..............................................................................................................53.3完善上市公司信息披露制度........................................................................................................53.3.1加快改革，提高认识，按证券市场的规律办事.......................................................................53.3.2制定科学、配套的会计规范体系...............................................................................................53.3.3建立上市公司会计信息质量控制机制.......................................................................................53.3.4加大证券市场会计信息披露的监管力度...................................................................................53.4完善法律体系，加大执法力度....................................................................................................63.4.1加强对中小股东诉权的完善....................................................................................................