摘要
文章提出了一种新的非流通股流通方案。这种方案首先依据非流通的投入成本与对应流通股的市场价格计算出非流通股价值,然后据此进行非流通股的流通转换。作者同时分析了此方案的优点与局限性。
This article gives a solution to calculate the value of nonnegotiable shares according to the cost-devoted per share and the price of negotiable shares. So we could convert nonnegotiable shares into negotiable shares. The authors have also analysed this scheme.
出处
《华东经济管理》
2005年第3期125-127,共3页
East China Economic Management
基金
上海市哲学社科基金项目<股权多元化结构中股东制衡与公司治理的研究>(2003BJL006)
关键词
全流通
国有股减持
非流通股价值
投入成本
full circulation
reduction of state-owned shares
value of nonnegotiable shares
cost devoted
