The term "property rights" mentioned in these Procedures refers to all kinds of property rights including real right, creditor's right, equity right and intellectual property right. 本办法所称的产权,是指包括物权、债权、股权、知识产权等各类财产权利。
On transfer of creditor's equity On Pledge of Stock Rights 略论债权转让论股权质押
Finally, according to the option theory, the economic relations between enterprise, shareholder and creditor have the characteristic of the option; stockholder's equity is the call option based on enterprise's value; 最后,根据期权理论,企业与股东、债权人的经济关系具有期权的特性,股东权益是基于企业价值的看涨期权。