| 大股东内部资本配置的经济后果——基于国光瓷业的案例研究 |
| |
| 引用本文： | 邵军.大股东内部资本配置的经济后果——基于国光瓷业的案例研究[J].上海立信会计学院学报,2007,21(5):88-96. |
| |
| 作者姓名： | 邵军 |
| |
| 作者单位： | 上海立信会计学院财务管理系,上海,201620 |
| |
| 摘 要： | 本文运用案例分析法,对国光瓷业大股东的内部资本配置行为进行了研究。结果表明,系族企业构造的内部资本市场,为大股东进行关联交易、侵占中小股东的利益提供了方便。大股东通过内部资本配置,提高了自身的利益,但却损害了其控制的上市公司的利益。
|
| 关 键 词： | 内部资本市场 内部资本配置 经济后果 |
| 文章编号： | 1009-6701（2007）05-0088-09 |
| 修稿时间： | 2007-06-10 |
Economic Consequence of Internal Capital Allocation of Controlling Shareholder——Case Study Based on GuoGuang Ceramic Group |
| |
| SHAO Jun.Economic Consequence of Internal Capital Allocation of Controlling Shareholder——Case Study Based on GuoGuang Ceramic Group[J].Journal of Shanghai Lixin University of Commerce,2007,21(5):88-96. |
| |
| Authors: | SHAO Jun |
| |
| Institution: | Department of Financial Management, Shanghai Lixin University of Commerce, Shanghai 201620, China |
| |
| Abstract: | Using case analysis, this paper presents a study of the behaviors of internal capital allocation by the controlling shareholder of Hunan GuoGuang Ceramic Group Co. ,Ltd. The result shows that the operation of ICM inside corporate class impairs the value of the affiliated listed firms. The allocation through internal capital markets of corporate class will benefit the controlling shareholder at the cost of minority shareholders. |
| |
| Keywords: | internal capital market internal capital allocation economic consequence |
| 本文献已被 维普 万方数据 等数据库收录！ |
