期刊文献+

股权分置、控制权私人收益与上市公司股权融资偏好 被引量:9

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摘要 本文从我国证券市场的特点和上市公司治理结构的特点出发,分析了在股权分置的制度安排下和存在控股股东对中小股东的利益侵占时股权融资活动对控股股东股权价值的影响,指出股权分置的制度安排以及大股东对中小股东的利益侵占是造成上市公司股权融资偏好的重要原因。
作者 何丹
出处 《财会月刊(下)》 2006年第8期71-72,共2页 Finance and Accounting Monthly
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