摘要
通过对45家已实施股权分置改革的上市公司对价水平影响因素的分析,发现目前各公司的对价水平趋同,但对价影响因素不同。结合理论分析,建议从统一对价的标准上来稳定股改的预期,这更有利于股市的发展。
This paper first analyzes factors of consideration level on the reform of equity separation by using examples of 45 companies implementing the reform of equity separation and then finds at present various companies have nearly same consideration level, but have different factors of consideration level. On the basis of the above analysis, the authors anticipate a stable stock market by unifying standard of consideration factors which in turn benefits of the development of stock market.
出处
《审计与经济研究》
北大核心
2006年第3期92-96,共5页
Journal of Audit & Economics
关键词
股权分置改革
对价
预期
reform of equity separation
consideration
anticipation