| 有关股权分置对价确定方法的讨论 |
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| 引用本文： | 陈明,尉桂华,周卉.有关股权分置对价确定方法的讨论[J].大连理工大学学报(社会科学版),2005,26(3):51-54. |
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| 作者姓名： | 陈明 尉桂华 周卉 |
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| 作者单位： | 大连交通大学,管理学院,辽宁,大连,116028;北京科技大学,北京,100083 |
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| 摘 要： | 股权分置改革是2005年中国最重要的经济事件之一.文章首先分析了股权分置改革的必要性,然后以首批股权分置改革试点方案为例,讨论了四个试点公司对价的确定,指出对价对流通股股东偏低;并用"价值恒定"法,建立相关模型,计算出目前市场平均情况下的股权分置对价--每10股流通股获赠4股.
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| 关 键 词： | 股权分置 对价 价值恒定 全流通 试点 |
| 文章编号： | 1008-407X(2005)03-0051-04 |
| 修稿时间： | 2005年8月3日 |
Discussion on methods of determining corresponding value in division of share equity |
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| CHEN Ming,WEI Gui-hua,ZHOU Hui.Discussion on methods of determining corresponding value in division of share equity[J].Journal of Dalian University of Technology(Social Sciences),2005,26(3):51-54. |
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| Authors: | CHEN Ming WEI Gui-hua ZHOU Hui |
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| Abstract: | In China the reform in the division of share equity is one of the most important events in 2005.The necessity of the reform in the division of share equity is analyzed.The schemes of the first group of the experimental unit being used as example,the corresponding values of the four companies,which have carried out the reform in the division of share equity,are discussed,and the corresponding values for shareholders with the tradable shares are pointed out on the low side.Then the value invariance principle is proposed,and the corresponding value under the market average is calculated.The calculation result is that the corresponding value should be 4 non-tradable shares per 10 tradable shares. |
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| Keywords: | division of share equity corresponding value value invariance 100% tradable experimental unit |
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