| 股权分置改革的理论与实践分析 |
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| 引用本文： | 张丹,赵爱良.股权分置改革的理论与实践分析[J].财会通讯,2007(3):16-18. |
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| 作者姓名： | 张丹 赵爱良 |
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| 作者单位： | [1]武汉理工大学管理学院 [2]武汉工程大学经济管理学院,湖北武汉430073 |
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| 摘 要： | 本文阐述了股权分置改革的历程，分析了股权分置改革理论中的对价实质、实践中对价方案的特点和流通股股东的利益保护以及受限股票实现全流通等问题，以期为深化股权分置改革提供参考。
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| 关 键 词： | 股权分置 非流通股股东 流通股股东 对价 |
Analysis on Theory and Practice of Reformation for Split Shares Structure |
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| Zhang Dan ,Zhao Ailiang.Analysis on Theory and Practice of Reformation for Split Shares Structure[J].Communication of Finance and Accounting,2007(3):16-18. |
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| Authors: | Zhang Dan Zhao Ailiang |
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| Institution: | 1.Management School, Wuhan University of Technology, Wuhan, Hubei 430070;2.Academy of Economics and Management ,Wuhan Institute of Technology,Wuhan ,Hubei 430073 |
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| Abstract: | This paper has elucidated the course of reformation for split shares structure.It has emphatically analysed the essence of consideration in theory, characteristic of consideration scheme on practice, benefit presevation of float share holders, all restricted floating stocks in circulation and so on, and hopes that it can offer references for the deepening of the reformation of split share stracture. |
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| Keywords: | Split Shares Structure Float Share Holders Non- float Share Holders Consideration |
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