摘要
按股权来分,股票可分为普通股与优先股。我国发行的股票都是普通股,但是若发行优先股也是有法律依据的。作为与普通股相对称的股票,优先股的特殊筹资功能是显而易见的。毫无疑问,在目前不可能大幅度增加流通股比例的情况下,发行一定数量的优先股对优化我国股市必然会产生多方面的积极作用。
In the light of their ownerships, stocks can be divided into common stocks and preferred stocks. The stocks issued on the stock exchanges in China are all common stocks. However, the issuing of preferred stocks is also in conformity with the law. Preferred stocks, as stocks in opposition to common stocks, possess a special function to raise funds, which is quite obvious. Undoubtedly , as it is impossible to increase dramatically the proportion of flowing stocks at the present time, the issuing of a definite number of preferred stocks will inevitably yield multiple positive effects in optimizing the stock markets in China.
出处
《上海师范大学学报(哲学社会科学版)》
北大核心
2005年第1期36-40,共5页
Journal of Shanghai Normal University(Philosophy & Social Sciences Edition)