China should try her best to consummate its minority shareholders 'protective mechanism by regulate the fiduciary duty of directors and controlling shareholders in order to promote the further development of stock repurchase system. 当前我国股份回购制度正处在起步阶段,应该完善股份回购中公司董事及控制股东的信义义务的规定,以便保护股份回购中中小股东的利益不受损害,进而促进股份回购制度的健康发展。
Internal audit appears as the fiduciary duty appear, whose function is to enhance the economy, efficiency, effect of the management work by doing the whole enterprise's management system perfect. 内部审计是随着受托责任的发展而发展,它通过完善整个企业的经营系统来提高经营工作的经济性、效率性和效果性。
From the beginning of 1920s, the fiduciary duty of controlling shareholders has been affirmed by many countries's theory and legislation of the continental legal system and the Anglo-American legal system. 自20世纪初期起,控制股东的诚信义务已被大陆法系和英美法系许多国家的理论和立法所确认。
From analyzing the model of Australian superannuation management systematically and deeply, this paper draws some important conclusions: Though the fiduciary system in Australia has its advantages, it is not likely suitable to many developing countries because it needs some exterior conditions; 对澳大利亚强制年金的管理模式进行了系统而深入的分析,得出了一些重要结论:澳大利亚的受托人制度虽然有其优势,但由于需要一些外部条件,也许并不适合许多发展中国家;
On a basis of English and American banking law system, this paper examines the evolving jurisprudence on the bank's fiduciary duty, and values the efficacy of this law system. 英美银行对客户的信托义务,体现了英美法的法律理念与错综复杂的法律事实间的平衡。
There are some innovate opinions such as the basis of fiduciary duty system, whether the duty rule is applied to inside bargaining, the onus burden for breaching the duty of care, and the fiduciary duty system of limited company etc. 本文在诚信义务规则的制度依据、内幕交易行为是否可以适用控制股东诚信义务规则、注意义务的举证责任和封闭公司的情况等方面均提出较独到的见解。
To introduce the fiduciary duty of controlling shareholders will not only help to solve internal company problems and conflicts of interest, but will also be favorable to the progressive development of the corporate system. 引入支配股东的忠实义务,将不仅有助于解决公司内部所发生的矛盾和利益冲突,而且有利于公司制度的有序发展。
Firstly, the author discusses the implication of the fiduciary duty from the Common Law System and the Civil Law System and proposes the two aspects of the fiduciary duty of the security investment manager to make a confession of comparative 笔者首先从英美法系和大陆法系两方面对信赖义务的内涵作了探讨,并提出证券投资基金管理人信赖义务的两个方面,为信赖义务在
Laws of different countries stipulate that fund managers bear fiduciary duty to fundholders to restrict this power, based on which a comparatively more scientific system protecting investors 'benefits has been set up. 各国法制均规定基金管理人对基金持有人负有信赖义务以限制其权力,并据此构建更为科学的投资者利益保护机制。
I believe the goal of strengthening fiduciary obligations of company directors shall be achieved in two ways: First, improving the anti-takeover legislation, and second completing building relative system. 笔者认为强化反收购中目标公司董事信义义务应当双管齐下:一是完善反收购立法,二是完善配套制度的构建。
The third chapter is the former regulation, including the same system of human actions, information disclosure system, fiduciary duties and anti-acquisition system and so on. 第三章是事前部分,主要包括累积投票制度,信息披露制度,控制股东信义义务和反收购制度等几方面内容。
From the practical experiences of foreign developed countries, the installment of fiduciary duty of fund manager has positive meaning in the system of investors 'protection. 从国外发达国家的实践经验来看,基金管理人信义义务的设置在投资者保护体系中具有正面的积极意义。
First, the analysis of fiduciary duty the insurer fails to perform the main reasons are: the insurance company management system disadvantages; asymmetric information disadvantage faced by the insured; policyholders lack of insurance expertise. 第一,分析保险人不履行诚信义务的原因,主要有:保险公司经营管理体制存在弊端;投保人面临信息不对称的劣势;投保人缺乏保险专业知识。
To improve the internal governance structure, strengthen the fiduciary duty and the controlling shareholder of the independent director system is conducive to protecting the legitimate interests of minority shareholders and creditors. 对公司内部治理结构进行完善,强化控股股东诚信义务及独立董事制度,有利于保护中小股东及债权人的合法利益。
Meanwhile, the text explains judgement standard of violations of minority shareholders 'rights by quoting fiduciary duties theory and legitimate expectations theory from the common law system. 同时,通过引用英美法系的诚信义务理论和合理预期理论,进一步说明了侵害少数股东权利的判断标准问题。
Fiduciary duty originated from the trust system within the Angelo-American laws and extended based on entrustment to the relationships between corporations and directors, partners, officers, and alike along with other relationships created by law. 信义关系源于英美衡平法的信托制度,并以信托为源延伸到诸如公司与董事、合伙人之间等类似于信托关系的其它法律关系中。
In Subchapter 3, it is advised that fiduciary duty to minority shareholders and the system of civil compensation from controlling shareholders should be built. 第三节提出赋予目标公司的控股股东对小股东的诚信义务与民事责任。