黑龙江省上市公司大股东资金占用状况研究

Study on fund appropriation of major shareholder of listed companies in Heilongjiang province

以黑龙江省上市公司公开披露的数据为依据,分析黑龙江省上市公司被大股东占用资金的状况、形式,结果表明,黑龙江省上市公司资金被大股东占用的现象比较严重,多数资金占用属于有交易背景的资金占用,是在大股东及其控股子公司与上市公司的关联交易中形成的。分析了大股东占用上市公司资金对上市公司和证券市场的影响,并提出被占用资金的解决方法。

Heilongjiang＇ s listed companies＇ funds are always taken up by major shareholders. This paper analyzes the condition and form of the taking up of funds by using the data disclosed by Heilongjiang＇ s listed companies. We find that,the problem that funds being taken up by major shareholders are serious in Heilongjiang＇s listed companies.Most funds taken up are formulated in the related transactions between the major shareholders as well as their subsidiaries and the listed companies. The paper discusses the effects of major shareholders taking up the listed company＇s funds,and how to solve the problem.