주식성 판단기준의 설정이 필요한 이유는 주식회사제도 운영의 근간은 여전히 주식은 자본으로 취급되며, 채권을 부채로 취급하기 때문이다.
The reason why it is necessary to set the stock value criterion is that stocks are still treated as equity and bonds are treated as liabilities as the basis for the operation of the joint stock company system.