Traditional Culture Encyclopedia - Traditional culture - The legal nature of equity

The legal nature of equity

I. Positive answer

Equity interest is a comprehensive right collection form based on the identity of shareholders with property rights, management rights and other rights, which is different from what we usually talk about the right of property or debt but related to each other as an independent form of rights. The holding of equity and the existence of the identity of shareholders can not be separated, the transfer of equity means the loss of the identity of shareholders, the transfer of equity means that the identity of shareholders to obtain.

Second, analyze the details

The nature of the shareholders' right belongs to the right of ownership, is the shareholders of the company to enjoy the dominant right, the shareholders' right of ownership can be further characterized as the property ownership in the share **** have, the company's property belongs to all the shareholders in the share **** have, the shareholders are shareholdings **** have, each in accordance with their own share of the company's property. Ownership of the company's property in accordance with their share.

Third, what is the significance of equity?

The measurement of equity value is not only related to the interests of shareholders, but also affects the relevance of accounting information, the use of different methods to measure shareholders' equity, will inevitably lead to different results, according to the asset value attributes to choose the appropriate method to measure the value of shareholders' equity is particularly critical.