我国上市公司大股东利益侵占行为演变

New Forms of Embezzlement by Large Shareholders in Listed Companies

大股东侵占中小股东利益是我国证券市场长期以来的顽疾,不仅会损害中小股东的利益,还会阻碍整个国家金融证券市场的发展。股权分置改革后,我国的大股东侵占行为出现新的特征。本文对此进行梳理和归纳,并在此基础上提出如何加强证券市场监管的政策建议。

The embezzlement by large shareholders is a chronic disease in China＇s stock market. It not only impairs the benefits of minor shareholders, but also it hinders the development of our stock market. Since equity division reform, the embezzlement by large shareholders has taken on some new forms. This paper reveals and analyzes these forms and puts forward some policy proposals with a view to tightening supervision over the stock market.