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股权分置改革与上市公司治理探析
引用本文:孙辉.股权分置改革与上市公司治理探析[J].中北大学学报(社会科学版),2006,22(4):28-30.
作者姓名:孙辉
作者单位:北汽福田汽车股份有限公司,北京,102206
摘    要:股权分置导致流通股股东和非流通股股东之间的利益不一致,权责失衡,这不利于公司治理结构的形成和治理效率的发挥.目前,我国正在开展的股权分置改革,正是从基础上进一步完善上市公司治理结构,逐渐提高上市公司治理效率.

关 键 词:股权分置  股权结构  公司治理
文章编号:1673-1646(2006)04-0028-03
修稿时间:2005年11月10

On Non-Tradable Shares Reform and Listed Corporate Governance
SUN Hun.On Non-Tradable Shares Reform and Listed Corporate Governance[J].Journal of North China Institute of Technology(Social Sciences),2006,22(4):28-30.
Authors:SUN Hun
Abstract:In China,at the early stage of coming into the market,companies formed special shareholding structures in which shares were splitted into tradable and non-tradable shares,namely share splitting.As there was share splitting in companies,shareholders differ in profit and unbalance on droits and duties,going against the formation of corporate governance structures and the performance of governance.At the present time,non-tradable shares reform going on in China is consummating governance structures of listed companies on groundwork,and is enhancing the efficiency of listed corporate governance step by step.
Keywords:share splitting  shareholding structure  corporate governance
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