CAJ | 학술논문

股权性质问题一直以来是学界争论的焦点，但迄今仍未达成一致意见。笔者在前人观点基础上，大胆提出新观点，认为股权是一种虚拟产权。文章重点从股东享有的资产收益权、参与公司管理决策权利、转让权三种权利来说明此观点，最后指出该观点具有的现实意义。
고권성질문제일직이래시학계쟁론적초점，단흘금잉미체성일치의견。필자재전인관점기출상，대담제출신관점，인위고권시일충허의산권。문장중점종고동향유적자산수익권、삼여공사관리결책권리、전양권삼충권리래설명차관점，최후지출해관점구유적현실의의。
Nature of equity has been the focus of the debate in academic circles, but academic circles have not yet been agreed with a same idea. Based on the previous point of view, the author put forward a bold new idea that equity is a kind of virtual property. The article illustrates this point of view focusing from the angle of three types of rights that are the right of return on assets, the right to participate in management decision - making and the right to transfer share holders enjoy, and at last the author concludes that the view has practical significance.