摘要
交叉持股是一种资本运作手法,又是公司发展扩张的一种常见手段,这一观点已得到人们的共识。但目前,由于我国理论界和法律界对其研究尚不够深入,其对公司自身和资本市场的影响还未引起足够的关注,因此,对交叉持股领域的研究成果进行回顾和展望就成为必要。我们从交叉持股的动机、交叉持股行为引起的会计计量问题、交叉持股行为引起的财务问题、交叉持股对公司治理的影响、交叉持股的公司特征等五个方面对交叉持股领域的主要研究成果进行回顾,力求能为后续研究提供建设性的建议,切实解决我国在市场经济发展过程中遇到的问题。
Cross holding is widely recognized as a kind of the capital operation and corporation expansion technique.However,the theoretical and legal research on cross holding is immature,and its influence on corporation and capital market has not been proper addressed.Therefore,it is necessary to review and prospect the research findings on cross holding.The author neatens the main research findings in term of motivation,accounting measurements,related financial issues,influence on corporation governance,and corporation characters,and hopes to provide constructive suggestion for the following research,as well as practically resolve the obstacles met in the market economy development.
出处
《上海立信会计学院学报》
2007年第6期25-31,共7页
Journal of Shanghai Lixin University of Commerce
关键词
交叉持股
动机
会计计量
cross holding
motivation
accounting measurement
