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后股权分置时代上市公司治理问题浅析
引用本文:温旭伟,唐现杰. 后股权分置时代上市公司治理问题浅析[J]. 物流科技, 2008, 31(2): 143-145
作者姓名:温旭伟  唐现杰
作者单位:哈尔滨商业大学,黑龙江,哈尔滨,150028
基金项目:中国商业会计学会会计重点科研课题 , 黑龙江省研究生创新科研项目
摘    要:股权分置改革被称为中国证券市场的第二次制度革命,它通过流通股股东与非流通股东之间的对价制度设计使得非流通股东获取了流通权,从而形成了两者共同的利益目标,改变了上市公司利益冲突的现实状况,是上市公司有效治理的重要前提。

关 键 词:股权分置改革  公司治理  股权结构
文章编号:1002-3100(2008)02-0143-03
收稿时间:2007-10-29
修稿时间:2007-10-29

The Brief Analysis of Listed Corporate Governance in Post-Split Share Structure Reform
WEN Xu-wei,TANG Xian-jie. The Brief Analysis of Listed Corporate Governance in Post-Split Share Structure Reform[J]. Logistics Management, 2008, 31(2): 143-145
Authors:WEN Xu-wei  TANG Xian-jie
Affiliation:(Harbin University of Commerce, Harbin 150028, China)
Abstract:Split share structure reform is the second institutional revolution in Chinese securities market, it brings the right of trading to the shareholders of non-tradable shares through the consideration between the shareholders of tradable and non-tradable shares, makes a common benefit and changes the inconsistent situation of each other, and is the important basis for efficient corporate governance.
Keywords:split share structure reform  corporate governance  equity structure
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