摘要
在股权分置改革的过程中,较为核心的就是对价问题。对价支付方式有送股、缩股、扩股三种。通过比较分析认为送股方式最为简单可行。以对价测算模型总市值不变法进行实证分析说明,送股方式有利于企业股权改革的实施。
In the process of reforming stock rights distribution,the core is consideration.There are three kinds of considerations: sending stock;drawing back stock,and increasing stock.Through comparative analysis,sending stock is simple and flexible.It is favorable for enterprise to carrying out stock rights reform through practical analysis.
出处
《安徽工业大学学报(社会科学版)》
2007年第1期21-23,共3页
Journal of Anhui University of Technology:Social Sciences
关键词
股权分置
对价
送股
缩股
扩股
stock rights distribution
consideration
sending stock
drawing back stock
increasing stock