edit the calculation formula in this paragraph
net assets = total assets-total liabilities.
edit the application rules of this paragraph
the proportion of shareholders' equity should be moderate. If the equity ratio is too small, it means that the enterprise is heavily in debt, which is easy to weaken the company's ability to resist external shocks; Excessive equity ratio means that enterprises have not actively used financial leverage to expand their business scale.
edit this operation example.
For example, on the balance sheet of Shanghai Automobile (related, quotation) at the end of 1997, the total assets were 4.56 billion yuan and the liabilities were 742 million yuan. The shareholders' equity is the difference between them, that is, 331.4 million yuan, which is the net assets of Shanghai Automobile. The ratio of shareholders' equity at the end of 1997 was 81.71% (i.e. < 33.14 ÷ 4.56 >× 1%).
edit the benefits in this paragraph.
share capital
is to calculate the relevant pictures according to the face value.
share capital.
Paid-in surplus
includes stock issuance premium, revaluation and appreciation of legal property, and the value of donated assets, etc.
functional surplus
is divided into statutory surplus reserve and arbitrary surplus reserve. Mandatory withdrawal of statutory surplus reserve according to 1% of the after-tax profit of the company. The purpose is to deal with business risks. When the accumulated amount of statutory surplus reserve fund reaches 5% of the registered capital, it may not be withdrawn.
statutory public welfare fund
5%-1% of after-tax profit. Used for company welfare facilities expenditure.
undistributed profit
refers to the company's profits to be distributed or to be distributed in the future. The ratio of shareholders' equity is the ratio of shareholders' equity to total assets. The proportion of shareholders' equity should be moderate. If the equity ratio is too small, it means that the enterprise is heavily in debt, which easily weakens the company's ability to resist external shocks, while the equity ratio is too large, which means that the enterprise has not actively used financial leverage to expand its business scale.
Editing this paragraph, rights lawyer
With the rapid development of China's economy, many limited liability companies, joint-stock companies and listed companies have emerged. Due to the lack of legal awareness and advanced management experience of investors and managers, disputes between shareholders occur frequently. In order to solve shareholder disputes under the legal framework and make the company run normally, shareholder rights lawyers came into being.
In this paragraph, edit the responsibilities of lawyers.
Shareholders' rights lawyers must be familiar with relevant pictures of company law, securities law and labor contract law.
, "Contract Law" and related judicial interpretations, they take safeguarding shareholders' rights and interests as their own responsibility, and prevent and solve all kinds of shareholder disputes by making articles of association, amending shareholders' agreements, mediating disputes, accounting auditing, litigation and other legal means. At present, the protection of shareholders' rights and interests in China is relatively weak, especially for small and medium-sized shareholders, and there are obviously not many professional shareholders' rights lawyers. According to the search, at present, only Zang Xiaoli and Ren Jinghua of Beijing Bangdao Law Firm have become professional shareholders' rights lawyers, and the market calls for more shareholders' rights lawyers. Concept of shareholders' rights and interests: From the legal point of view, rights and interests refer to the rights and interests enjoyed by the parties according to law, which means that the parties can exert influence on the behavior involving their own interests at a certain cost and obtain benefits from the results of the behavior according to law. A shareholder refers to a person who holds a company according to law and enjoys rights and assumes obligations according to the type and quantity of shares he holds. China's "Company Law" stipulates that shareholders of a company have the right to benefit from the owner's assets, make major decisions and choose managers according to the amount of capital invested in the company. Shareholders' rights and interests are the rights and interests enjoyed by shareholders based on their investment in the company.
edit the protective measures in this paragraph
index protection
establish and improve the internal and external supervision system for the protection of minority shareholders' rights and interests in listed companies, promote minority shareholders to enjoy the same income rights, information rights and decision-making rights as major shareholders, standardize the "loyalty obligation" of the board of directors to shareholders, especially minority shareholders, promote the management of the company to fulfill its "fiduciary responsibility" to minority shareholders, and ensure that the rights and interests of minority shareholders in listed companies are not infringed. The establishment principles are: 1. In the direction, it emphasizes socialized implementation and ignores theoretical research; 2. The content should be simple, which is convenient for small shareholders to understand and supervise, and for large shareholders and the board of directors to compare and improve; 3. Operationally, it is convenient to obtain the information needed for evaluation in the implementation process, and all the information disclosed regularly can be obtained. Question Index The answers to the question are "Yes" and "No". In principle, the percentage that answers "Yes" is the score of the index. Then multiply the weight of the above-mentioned index, and finally get the specific score of the problem index in the total score.
Legal protection
With the rapid development of China's economy, many pictures of limited liability companies, joint-stock companies and listed companies have appeared.
due to the lack of legal awareness and advanced management experience of investors and managers, disputes between shareholders occur frequently. In order to solve shareholder disputes under the legal framework and make the company operate normally, shareholder rights lawyers came into being, referred to as shareholder rights lawyers for short. Shareholders' lawyers must be experienced lawyers who are familiar with company law, securities law, labor contract law, contract law and related judicial interpretations. They take safeguarding shareholders' rights and interests as their own responsibility, and prevent and solve all kinds of shareholders' disputes by making articles of association, amending shareholders' agreements, mediating disputes, accounting auditing, litigation and other legal means. The protection of shareholders' rights and interests in China is relatively weak, especially for small and medium shareholders, and there are obviously not many professional shareholders' rights lawyers. According to the search, at present, only Zang Xiaoli and Ren Jinghua of Beijing Bangdao Law Firm have become professional shareholders' rights lawyers, and the market calls for more shareholders' rights lawyers. From the legal point of view, rights and interests refer to the rights and interests enjoyed by the parties in accordance with the law, which means that the parties can exert influence on the behavior that concerns their own interests because of paying a certain price, and obtain benefits from the results of the behavior according to law. A shareholder refers to a person who holds a company according to law and enjoys rights and assumes obligations according to the type and quantity of shares he holds. According to the Company Law of our country, the shareholders of a company enjoy the owner's right to return on assets, the right to make major decisions and the right to select and appoint managers according to their capital contribution in the company. Shareholders' rights and interests are the rights and interests enjoyed by shareholders based on their investment in the company.
Edit the relevant meaning of this paragraph
Shareholders' equity is a very important financial indicator, which reflects the company's own capital. When the total assets are less than liabilities, the company is insolvent, and the shareholders' rights and interests of the company disappear. If bankruptcy liquidation is implemented, shareholders will get nothing. On the contrary, the greater the amount of shareholders' equity, the stronger the company's strength. Shareholders' equity includes the following five parts: first, capital stock, that is, capital stock calculated at face value. The second is capital reserve. Including the premium of stock issuance, the revaluation and appreciation of legal property, and the value of assets donated. The third is surplus reserve, which is divided into statutory surplus reserve and arbitrary surplus reserve. Mandatory withdrawal of statutory surplus reserve according to 1% of the after-tax profit of the company. The purpose is to deal with business risks. When the accumulated amount of statutory surplus reserve fund reaches 5% of the registered capital, it may not be withdrawn. The fourth is the statutory public welfare fund, which draws 5%-1% from after-tax profits. Used for company welfare facilities expenditure. Fifth, undistributed profits refer to the profits reserved by the company for distribution or to be distributed in future years. In the modern social system, with the continuous progress and perfection of laws, the interests of socially disadvantaged groups have attracted more and more attention from society and people. As a vulnerable group in the modern enterprise system, the protection of the interests of minority shareholders has attracted more and more attention from the society. In order to promote the continuous improvement and healthy development of China's capital market, promote the embodiment of social democracy and fair legal values, and promote the sound and healthy development of China's social economy. We must strengthen the protection and relief of minority shareholders' rights and interests in legislation, judicature and afterwards relief, so as to promote the continuous improvement and progress of China's social law and make contributions to the establishment of a society governing the country according to law. The defects in the protection of minority shareholders' rights and interests are becoming more and more prominent. In the value orientation and realistic requirements of modern law, strengthening the protection of minority shareholders' rights and interests is not only the realistic requirement of society, but also the value orientation of modern law, which conforms to the requirements of social and economic development. Therefore, it is necessary to strengthen the protection and relief of minority shareholders' rights and interests in law. With the improvement of modern social civilization and the continuous progress of the rule of law, modern society pays more and more attention to the protection of the interests of vulnerable groups. Of course, the disadvantaged groups do not mean that people's subjective conditions are flawed, but that they have no advantages in power and rights and are often in a dominant position. The democratic system of society requires the minority to obey the majority, and at the same time requires the majority not to oppress the minority and not to infringe on the freedom and rights of the minority. In order to do this, in the setting of the system, it is necessary to reserve opportunities and ways for the minority who hold different opinions to express, appeal, defend and resist at the beginning. It is not difficult for a society to mobilize thousands of people, nor is it difficult to reach the consensus of the majority. The difficulty is that only a few percent of the people have been treated fairly. Sometimes, a few people seem so petty, and their life and death are ignored by everyone. Whether a system can ensure that these people are treated fairly in all fields of society is precisely the touchstone to test the degree of civilization of this society, and it is also one of the keys to determine the long-term stability of this system. As a special group, minority shareholders are in a relatively weak position in terms of the amount of funds, information channels, voting rights and maintenance, although there are many people. Therefore, protecting their rights and interests should also be one of the goals pursued by modern democratic and legal society. The development source of capital market lies in the active participation of ordinary people and the integration of capital through capital financing market. Attract social idle funds to specific areas. Flowing into the production system through stock market integration. A large part of this money comes from the trust and confidence of various investors in the capital market. In order to protect the confidence and interests of these investors, we must protect their legitimate rights and interests by investing their idle funds in the stock market. Only in this way can the capital market develop in a healthy direction. As a large part of investors, minority shareholders will lose their investment enthusiasm if their investment rights and interests are not effectively guaranteed and they cannot obtain rights and interests from the capital market and the stock market. And withdraw from participating in the financing of market funds. Therefore, fully protecting the interests of minority shareholders is conducive to the sound and healthy development of the capital market. It is also conducive to maintaining the credit system of the capital market and giving full play to the function of raising funds, thus promoting the healthy development of social economy. In modern society, if the rights and interests of the strong are violated, they may have enough power to remedy and correct this situation. The weak may not be able to do anything about it. We can only rely more on state machines and laws for public relief. The self-help ability of major shareholders and minor shareholders is strong and weak. The unfairness of this ability exists objectively. Therefore, if we do not pay special attention to the interests of minority shareholders and check and balance the rights of large shareholders in law, it will inevitably lead to arbitrary infringement of the rights of minority shareholders, which is not conducive to the embodiment of social values and social stability. In the early stage of a country's economic and social development, it often emphasizes the implementation of economic development measures, and even deliberately breaks the egalitarianism of distribution and maintains an appropriate income gap. Get rich first and then get rich, so as to achieve the goal of pursuing efficiency. However, when the national economy develops to a certain stage, the income gap will further widen due to various reasons. At this time, the state needs to use various macro-control means including legal inclination to carry out macro-control, otherwise it will stimulate social contradictions and trigger a series of social problems and even social unrest. China society is obviously facing a serious social problem of widening income gap. The excessive income gap has put forward a new test for the ruling ability of the party and the government. It is undoubtedly the realistic need of society and the inevitable requirement of social development to tilt towards the minority shareholders' rights and interests from legislation and strengthen the protection and relief of minority shareholders' rights and interests. Under the condition of market economy, it is of great practical and positive significance to redistribute income through legal means and establish a balanced and coordinated mechanism to ensure social fairness and justice. In the modern company system, minority shareholders are in the most vulnerable position as listed companies. To protect their rights and interests, from the perspective of the rights of these minority shareholders, we should clearly expand the rights of these minority shareholders, restrict some rights of controlling shareholders, improve relevant legal mechanisms, and increase the effect and effectiveness of minority shareholders' exercise of rights, which is conducive to ensuring that minority shareholders can actively exercise their rights conferred by law, protect and exercise their rights, and promote the development of modern enterprise system and the benign operation of the company. During the shareholders' meeting of the company, it may be difficult for minority shareholders to attend the shareholders' meeting in person for various reasons. In order not to give up their own rights and interests and safeguard their own interests, it is necessary for the law to give minority shareholders a written power of attorney, in which the respective rights and interests of the principal and the principal, the specific authority, conditions and requirements of the entrustment are stated. At the shareholders' meeting, the trustor represents the minority shareholders with the same or similar meaning as the trustor. In this way, minority shareholders fully expressed their ideas, safeguarded their rights and interests and saved costs.