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证券又称有价证券,是指发行人依照法律、行政法规的规定,经批准签发的表示一定财产权的凭证。它有广义和狭义之分。广义的证券包括:财物证券,如提货单;货币证券,如用作支付工具的票据;资本证券,如表示所有权的股票和表示债权的债券等。狭义的证券是指资本证券。股票股份有限公司在募集或者扩充公司资本时向股东(出资人)签发的,证明其所持公司股份的凭证。有以下特征:(1)其代表股东对股份有限公司的所有权。股东作为公司的出资人按所持公司股份享有所有者的资产受益、参与公司重大决策和选择经营管理者等权利。(2)股票代表分为等额股份的资本,每股股票代表相等权利,分取同等的股利。(3)股票具
Securities, also known as securities, refers to the issuer in accordance with the provisions of laws and administrative regulations, issued by the issuance of a certificate of certain property rights. It has broad and narrow sense. Broadly defined securities include: property securities, such as bills of lading; currency securities, such as instruments used as instruments of payment; capital securities, such as stocks that represent ownership and bonds that represent claims. Narrow securities refers to the capital securities. Stock certificates issued by shareholders (investors) when raising or expanding company capital to prove the shares of the company they hold. Has the following characteristics: (1) It represents the ownership of joint stock limited company on behalf of the shareholders. The shareholders, as the contributors of the company, benefit from the owner’s assets of the shares of the company they hold, take part in the company’s major decisions and choose managers and other rights. (2) Stock representatives are divided into equal shares of capital, each stock represents equal rights and receive equal dividends. (3) stocks with