优先股制度的核心是股东享有股份权利的优先属性,境外优先股法律制度具有多层性、多样性和灵活性三个特点,优先股因优先权利属性的不同可以分为标准化的优先股和非标准化的优先股。境外优先股制度的设立和存续都是以基本的法律制度为指导的,即使是非标准化的优先股也存在法律边界。境外优先股法律制度注重对优先股权利的保护。 The core of the preferred stock system is the priority property of stock holders. The legal system of overseas preferred stocks is multi-layered, diversified and flexible. Because of different priority rights, preferred stock can be divided into standardized preferred stock and non- Standardized preferred stock. The establishment and existence of the offshore preference stock system are guided by the basic legal system. Even non-standardized preferred stocks have legal boundaries. The legal system of overseas preference shares pays attention to the protection of the rights of preference shares.