河南省上市公司大股东及关联方占款的成因及对策

大股东及关联方占用上市公司巨额资金问题成为证券市场各方关注的焦点.文章结合2003年年末河南省31家上市公司大股东及关联方占款的现状,从IPO制度、法律法规和境内外会计制度等方面分析了占款的原因,并提出把好上市审核关和采用整体上市模式,以多种方式催收欠款,建立现代产权制度,加大监管力度,完善相关法律法规,加强与中介机构合作等治理对策.

The Reasons and Countermeasures on the Big Shareholders and Related Enterprises Taking Up the Funds of the Listed Companies in Henan

The problem that the big shareholders and related enterprises take up a huge sum of funds of the listed companies becomes a focus that the different objects of stock markets pay attention. This paper discusses the present condition on the big shareholders and related enterprises of 31 listed companies taking up the funds in 2003 year end of Henan, analyses the reasons of taking up the funds from IPO system, law,consciousness and accounting system of internal and external etc. and puts up the resolving countermeasures: guarantees the examining and verifying of listing and uses the whole listing model, urges receivables in varied ways, sets up modernized property right system, strengthens supervising and managing,perfects being interrelated laws and strengthens cooperation with the middle-organizations.