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对上市公司控股股东侵占中小股东利益的探讨
引用本文:许辉.对上市公司控股股东侵占中小股东利益的探讨[J].中央财政金融学院学报,2003(9):47-50.
作者姓名:许辉
作者单位:杭州商学院,杭州310035
摘    要:近年来,我国上市公司控股股东侵占中小股东利益的事件频频发生。控股股东作为上市公司的所有,是通过直接侵占上市公司利益进而间接侵占中小股东利益的。既然控股股东也是公司的所有,利益也与公司利益紧密相关,因而,这种侵占行为也必然会给自己造成损失。那么,控股股东侵占上市公司利益(进而侵占中小股东利益)的动机又是什么?本试图就控股股东的侵占动机、强烈程度进行量的度量、分析,提出保护中小股东利益的建议。

关 键 词:控股股东  中小股东  侵占动机  净收益
文章编号:1000-1549(2003)09-0047-04

On Boss-stockholders' Motivation Usurping on Minor Stockholders' Interest and Corresponding Suggestions
xu,Hui.On Boss-stockholders'' Motivation Usurping on Minor Stockholders'' Interest and Corresponding Suggestions[J].Journal of Central University of Finance & Economics,2003(9):47-50.
Authors:xu  Hui
Abstract:The boss-stockholders usurp on minor stockholders' interest frequently. By usurping interest of the listed companies, boss - stockholders usurp the interest of the minor-stockholders. Since boss - stockholders are also the owners of the listed companies, these usurping measurements will be bound to causes losses to themselves. Then, some may ask, what are their motivations. This paper tries to measure the degree of boss-stockholders' motivation usurping on minor stockholders' interest and analyzes it, then based on the conclusions of which offers some corresponding suggestions.
Keywords:Boss-stockholder Minor stockholders Motivation of usurping on Net profit  
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