【摘要】 跨国公司是由母公司通过控股、参股形成的股份公司体系。在母公司层面,存在着剩余索取权与剩余控制权分离但基本对应的特征;在独资子公司中,剩余索取权和剩余控制权重新得到统一;在合资子公司中,双重(多重)法人约束、市场约束、法人制衡机制以及子公司对母公司或其他子公司的依赖,使合资子公司处于严格的约束之下,两个(多个)母公司在资源、知识和能力方面的差异,导致合资企业中激烈的控制权的争夺,剩余索取权和剩余控制权是不对应的。更多还原

【Abstract】 A multinational Corporation (MNC) is a joint stock company formed by the parent company through share holding or participation. At the parent level, residual claims and residual rights of control are separated but matched with each other. In the subsidiary wholly owned by the parent company, residual claims and residual rights of control are reunified. In the joint venture subsidiary , the constraints of dual ( or multi) legal persons, markets, legal person balancing mechanism , and the dependence of the subsidiary on the parent or other subsidiaries, render the joint venture subsidiary under strict constraints. The differences of the two ( or many) parents in resources, knowledge, and competence lead to the intense competition for the rights of control, thus making residual claims and residual rights of control unmatched.更多还原