Equity refers to the legal ownership of joint-stock enterprises by investors, as well as the various rights that investors have to enterprises. Including the right of self-interest and the right of interest. From an economic point of view, equity is a part of property rights, that is, the ownership of property, excluding the property rights of legal persons. From the accounting point of view, the essence of the two is the same, both of which reflect the ownership of property; But it may be different from the point of view of quantity. Property right refers to the owner's rights and interests, and equity refers to capital or paid-in capital. Generally speaking, according to the organizational form of joint-stock companies, investors bear limited and unlimited responsibilities to the company by subscribing for the types and amounts of shares, and enjoy certain equity rights, such as management rights, supervision rights, voting rights, dividend distribution rights and other decision-making rights. It is mainly through the "participation" of buying stocks and capital to master a certain number of shares in a joint-stock company, so as to control the decision-making authority to manipulate its business.
Some financial monopoly capitalists use a certain amount of capital to buy and hold the shares of a major joint-stock company as the "parent company", then take the "parent company" as the core, then buy and master the shares of other joint-stock companies, and have certain control rights to make them "subsidiaries", and then make them "sun companies" by holding a certain amount of shares of other companies, thus forming a layered control system. According to the influence of corporate shareholders on enterprises, corporate shareholders can generally be divided into three categories: controlling shareholders, shareholders with significant influence and shareholders without significant influence. The controlling shareholder will have the right to decide the financial and operating policies of the enterprise; The main influential shareholders have the ability to participate in the decision-making of enterprise financial and operating policies, but they do not decide these policies; Non-important shareholders have little influence on the financial and operating policies of the holding company.
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