摘要
作为一种特殊的证券形式,优先股兼具股票与债券的特点,是企业传统融资工具之外的补充,发行优先股可作为解决我国企业目前融资困难的一种创新方式。本文通过比较不同类型的优先股合约及优先股、债券、普通股三类证券的主要特征,阐释了优先股的性质;在分析国内外优先股发展概况的基础上,探讨了我国发行优先股融资的必要性与可行性;并就优先股的发行提出了相关的政策建议。
As a special security type , preference stock owns the characteristics of stock and bond , and is an additional way besides traditional financing methods .To solve financing problem , Chinese corporations can use such a creative means as issuing preference stock .The paper interprets the attribution of preference stock by comparing different types of preference stock contract and the main characteristics of preference stock , bonds, common stock three types of securities;discusses necessity and feasibility of financing by issuing preference stock in China based on the analysis of development situation of preference stock in those primary countries; puts forward some related advice on issuing strategy .
出处
《商业研究》
CSSCI
北大核心
2014年第2期138-141,共4页
Commercial Research
关键词
优先股
融资
证券形式
preference stock
financing
security type
