【摘要】 股东主权思想和股权平等原则是公司归入权产生的社会政治和经济思想基础,公司控股股东、董事、监事、高级管理人员的诚信精神是公司归入权产生的社会道德基础。公司归入权制度的价值在于强化了公司发起人的责任意识和风险负担,对公司大股东、董事、监事、高级管理人员的违反特定义务交易获利行为进行有效的约束,其核心价值在于促进公司高层管理者的勤勉忠诚义务并审慎地履行职责,建立公开、公平、公正的公司治理秩序,保护公司及所有股东利益不受到内部人侵犯,保证公司财产的独立性及所有股东的利益最大化。更多还原

【Abstract】 The sovereignty idea of the shareholders and the equity principle of equality is the socio-political and economic ideological foundation of disgorgement;the honesty of the controlling shareholders,directors,supervisors and senior management personnel is the moral foundation of disgorgement.The value of disgorgement system is to enhance the company’s founder’s sense of responsibility and risk burden on the company’s major shareholders,directors,supervisors and senior management personnel failing to comply with obligations to conduct an effective trading profit constraints.Its core values is to promote the company senior managers due diligence obligations and perform their duties carefully to ensure the company’s property to maximize the independence and the interests of all shareholders.更多还原