| 我国上市公司大股东利益侵占行为演变 |
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| 引用本文： | 张文君.我国上市公司大股东利益侵占行为演变[J].上海商学院学报,2012(1):38-42. |
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| 作者姓名： | 张文君 |
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| 作者单位： | 江西行政学院,中国南昌330003／江西财经大学,中国南昌330013 |
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| 基金项目： | 国家社会科学基金项目(07BJYl54)“扩大开放条件下的金融安全和金融监管研究”、江西省研究生创新专项资金资助项目(YC20l1-D)23)“基于风险调整的上市公司价值评估” |
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| 摘 要： | 大股东侵占中小股东利益是我国证券市场长期以来的顽疾,不仅会损害中小股东的利益,还会阻碍整个国家金融证券市场的发展。股权分置改革后,我国的大股东侵占行为出现新的特征。本文对此进行梳理和归纳,并在此基础上提出如何加强证券市场监管的政策建议。
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| 关 键 词： | 上市公司 大股东 侵占 股权分置 |
New Forms of Embezzlement by Large Shareholders in Listed Companies |
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| Authors: | ZHANG Wenjun |
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| Institution: | ZHANG Wenjun(Jiangxi Administrative Academy,Nanchang 330003,China;Jiangxi University of Finance and Economics,Nanchang 330013,China) |
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| Abstract: | The embezzlement by large shareholders is a chronic disease in China’s stock market.It not only impairs the benefits of minor shareholders,but also it hinders the development of our stock market.Since equity division reform,the embezzlement by large shareholders has taken on some new forms.This paper reveals and analyzes these forms and puts forward some policy proposals with a view to tightening supervision over the stock market. |
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| Keywords: | listed company large shareholders embezzlement equity division |
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