英文摘要 |
The primary meaning of share should refer to the shareholder status or the shareholder legal relationship formed in accordance with the articles of incorporation, which includes both specific shareholder rights and shareholder duties. The abstraction of shareholder status into a generalized concept of share is due to the fact that the shareholder rights are functionally dominant and the shareholder duties only play a supplementary role. The legal dogmatical significance of using the term “share” to indicate the shareholder status is that the share can become the object of rights, thus facilitating the construction of systems such as share transfer and share pledge. The generalized share and the specific shareholder rights embodied in it have a unique “meta-right” (Stammrecht) structure; and the separation of specific shareholder rights from the generalized share is in principle prohibited (Abspaltungsverbot). |