摘要
股权分置改革,使非流通股东和流通股东的利益趋于一致,理顺了证券市场定价机制,形成新的公司价值评估体系,为完善公司治理结构奠定了坚实的基础。在后股权分置时代,随着管理层激励机制的建立,机构投资者逐步参与公司治理以及证券市场上日趋活跃的收购、兼并与重组,我国上市公司的治理效率必将得到提高。
The advantages of shareholders will be accorded through the reforming of share - split. Pricing mechanism and standard will recover in the era after share - split. It changes the structure of listed firms. Encouraging mechanism is established , institutional investors attend to governance of firms, and so on . It will improve the governance efficiency of listed firmS.
出处
《北方经贸》
2007年第3期23-25,共3页
Northern Economy and Trade
关键词
后股权分置时代
上市公司
治理效率
the era after share - spit
listed firms
governance efficiency
