摘要
资本结构在公司治理中具有十分重要的地位,但是我国长期存在的股权分置问题,严重影响了资本结构治理作用的发挥。通过改革前后资本结构的变化,分析了股权分置改革对上市公司资本结构与公司治理的影响,并提出了进一步的改进建议。
Capital structure is very important in corporate governance, but the problem of separate equity existed in our country for long time has affected the effect of capital structure gravely. By the change of capital structure before and after separate equity reform, the article analyses the effect of this reform to capital structure and corporate governance and gives more advices.
出处
《经济问题》
CSSCI
北大核心
2008年第5期57-59,共3页
On Economic Problems
关键词
资本结构
公司治理
股权分置
股权分置改革
capital structure
corporate governance
separate equity
separate equity reform
