| 内部人控制、整体上市与资源配置效率——TCL集团整体上市的案例研究 |
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| 引用本文： | 朱红军,江峰,喻立勇.内部人控制、整体上市与资源配置效率——TCL集团整体上市的案例研究[J].上海立信会计学院学报,2007,21(3):80-90. |
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| 作者姓名： | 朱红军 江峰 喻立勇 |
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| 作者单位： | 上海财经大学会计学院,上海,200433 |
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| 基金项目： | 教育部人文社会科学研究基地基金，上海市社会科学规划一般课题，上海财经大学校科研和教改项目 |
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| 摘 要： | TCL集团股份有限公司通过吸收合并TCL通讯(000542)实现整体上市这场看似保护公众股东利益的整体上市,却由于集团公司受内部人控制,且自身盈利能力较弱,而不仅损害了新公众股东的财富,从长期来看,原公众股东的利益也蒙受了损失。内部人控制下的过度扩张是导致这一结果的重要原因。
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| 关 键 词： | 整体上市 内部人控制 控制权 |
| 文章编号： | 1009-6701（2007）03-0080-11 |
| 修稿时间： | 2006-12-28 |
Insider Control, Whole Company Going public, and the Efficiency of Resource Allocation Case Study on the Whole TCL Group Going Public |
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| ZHU Hong-jun,JIANG Feng,YU Li-yong.Insider Control, Whole Company Going public, and the Efficiency of Resource Allocation Case Study on the Whole TCL Group Going Public[J].Journal of Shanghai Lixin University of Commerce,2007,21(3):80-90. |
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| Authors: | ZHU Hong-jun JIANG Feng YU Li-yong |
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| Institution: | School of Accountancy, Shanghai University of Finance and Economics, Shanghai 200433, China |
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| Abstract: | The whole TCL Group went public through merging the subsidiary TCL Communication(000542).While because of the serious insider control and the weak profitability of TCL Group,not only were interests of new public shareholder not protected,but also those of the previous shareholders were damaged in a long term.Excessive expansion under insider control is an improtant factor that explains such a result. |
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| Keywords: | whole company going public insider control control rights |
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