| 对上市公司资产重组关联交易问题的思考 |
| |
| 引用本文： | 高山.对上市公司资产重组关联交易问题的思考[J].华东经济管理,2004,18(2):142-144. |
| |
| 作者姓名： | 高山 |
| |
| 作者单位： | 山东大学,威海分校经济系,山东,威海,264209 |
| |
| 摘 要： | 我国上市公司中普遍存在着利用关联交易进行资产重组的现象,其存在有着深刻的历史成因和内在的自身原因。上市公司利用关联交易进行资产重组存在着很多问题,其突出表现在大股东操纵利润掠夺中小股东、大量非法占有上市公司的资金、披露不规范虚假的财务信息等方面。
|
| 关 键 词： | 上市公司 关联交易 资产重组 问题 |
| 文章编号： | 1007-5097(2004)02-0142-03 |
| 收稿时间： | 3/1/2004 12:00:00 AM |
| 修稿时间： | 2004年3月1日 |
Some thoughts over issues of the related trade of capital reorganization of listed companies |
| |
| GAO Shan.Some thoughts over issues of the related trade of capital reorganization of listed companies[J].East China Economic Management,2004,18(2):142-144. |
| |
| Authors: | GAO Shan |
| |
| Institution: | Department of Economics Shandong University at Weihai,Shandong University,Weihai 264209,China) |
| |
| Abstract: | Utilizing related trade to carry on capital reorganization in the listed companies has been long existed in our country historically and of its own reasons. There are many problems in utilizing related trade to reorganize capital for the listed company, mainly reflecting in such aspect: the big shareholders who occupy a large number of fund of the listed company illegally and reveal some unstandard and false financial information rob the minority stock holders by driving the profit. |
| |
| Keywords: | listed company related trade capital reorganization problem |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《华东经济管理》浏览原始摘要信息 |
| 点击此处可从《华东经济管理》下载免费的PDF全文 |
