类别股份制度是市场经济发达国家普遍采用的资本制度,该制度对于完善资本市场、保护投资者合法权益、完善公司治理等方面有很好的促进作用。我国现行法律关于类别股份的规定不成体系,甚至相互矛盾,不利于满足公司的融资需求和投资者投资偏好的多样化需求。本文在仔细分析我国现有类别股份的前提下,讨论了设置类别股份制度的理论基础,借鉴公司制度发达国家的立法实践,提出了我国构建类别股份制度的指导思想和具体制度。 The class share system is a commonly used capital system in a market economy developed country. The system plays a good role in improving the capital market, protecting the legitimate rights and interests of investors and improving corporate governance. The current law of our country on the class of shares provisions of the system is not, or even contradictory, not conducive to meeting the company’s financing needs and investment preferences of investors diversified needs. On the premise of careful analysis of the existing class shares in China, this paper discusses the theoretical basis of setting class stock system, draws lessons from the legislative practice of the developed countries and puts forward the guiding ideology and concrete system of building class stock system in our country.