| 中小企业板信息披露制度探索 --股权结构角度的分析 |
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| 引用本文： | 曹强. 中小企业板信息披露制度探索 --股权结构角度的分析[J]. 价值工程, 2005, 24(5): 57-59 |
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| 作者姓名： | 曹强 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 中小企业板上市公司股权高度集中且存在自然人“一股独大”的现象,这种股权结构比主板上市公司更容易引发控制性股东侵害中小股东利益的事件。而目前中小企业板信息披露制度基本上沿用了主板市场的披露制度,有必要对现存的披露制度进一步完善,使之适应中小企业上市公司的股权特征。
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| 关 键 词： | 中小企业板 股权结构 信息披露 |
| 文章编号： | 1006-4311(2005)05-0057-03 |
The Analysis of Disclosure of Information in Second Board Market --from the angle of institution equity ownership structure |
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| Cao Qiang. The Analysis of Disclosure of Information in Second Board Market --from the angle of institution equity ownership structure[J]. Value Engineering, 2005, 24(5): 57-59 |
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| Authors: | Cao Qiang |
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| Abstract: | The equity ownership structure is highly centralized in the second board market and there is the phenomenon of "nature person-owned share being overwhelming big". This kind of equity ownership structure is easier for controlling share-holders to maximize their interests in the cost of the interests of middle and small share-holders. But the information publishing institution in the second board market is the same with the main board market essentially. So we should improve information publishing institution in the second board market and make it adapt to the equity ownership structure in second board market. |
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| Keywords: | second board market equity ownership structure disclosure of information |
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