受益所有人 meaning in English

beneficial owner

As to the regulated subjects in the insider short - swing trading , directors , supervisors and managers should all be included , as article 147 ( 2 ) of china ' s corporate law is unable to effectively regulate such subjects if short - swing trading occurs . thus the doctrine of deputization and the concept of beneficial ownership in the american law should invite our attention
在规范对象主体方面，应该将公司的董事、监事和经理包括进来，因为我国《公司法》第147条第2款的规定尚不能很好地规范这些主体从事短线交易的情形；美国法上的代表理论和受益所有人的观念值得借鉴。