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股权转债权方案新探
引用本文:欧阳敏.股权转债权方案新探[J].广东金融学院学报,2006,21(1):57-60,80.
作者姓名:欧阳敏
作者单位:广东金融学院,金融系,广东,广州,510520
摘    要:由于股权分置的原因,形成了上市公司特殊的股权融资偏好的行为特征和资本形成机制,要解决我国资本市场这一矛盾,必须进行股权分置改革。“股权转债权”作为解决股权分置的新思路,对于条件适合的上市公司,不仅操作较简便,而且符合其流通股股东的利益,并能有效改善公司治理结构和盈利能力。

关 键 词:股权分置  股权转债权  治理结构

New Study on Equality Transferring Bond
Ou Yangmin.New Study on Equality Transferring Bond[J].Journal of Guangdong University of Finance,2006,21(1):57-60,80.
Authors:Ou Yangmin
Abstract:The split of share structure leads to the situation like the special equality preference and capital structure in the listed companies.To solve the contradiction of the capital market in china,we must promote the reform on the present share structure."Equality transferring Bond" is a new solution to the split of share structure.For those qualified listed companies,it is not only operated conveniently,but also fits for the benefit of the floating share holders, and can effectively improves the companies' governance and its ability to make profit.
Keywords:the Split of Share Structure  Equality Transferring Bond  Governance Structure  
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