母子公司相互持股之法律规制

母子公司相互持股异于一般公司间的相互持股,其对传统公司法基本原则与具体制度产生了一定的冲击并导致了一系列法律问题。我国时下的公司法修改应秉承公司法的基本精神,原则上允许母子公司相互持股,但相应地,可以规定对母公司的直索责任并限制子公司反向持股的表决权。

Legal Rules on Mutual Holding Shares of Parent Company and Subsidiary Company

That parent companies and subsidiary companies hold mutual shares of each other is different from an ordinary mutual holding shares. For it has caused a blow to the traditional principle of company law and concrete systems and led to a series of legal issues. The existing amendment of the company law should follow the basic spirits of company law, and allows the parent companies and subsidiary companies to hold each other's shares in principle. But correspondingly, the direct claim responsibility can be imposed on parent companies through and subsidiary companies' right to vote in the reverse direction should be limited.