【摘要】 我国许多上市公司再融资的冲动心理越来越强,融资数量也越来越大。然而,与西方经济发达国家形成鲜明对比的是,在国外企业纷纷注重内源融资和把债务融资作为外源融资首选之时,我国的上市公司却表现出对股权再融资的极度偏好。但股权再融资的扩张并没有带来上市公司经营业绩的同步增长。文章从提高上市公司再融资绩效的角度,阐述我国上市公司再融资的现状及原因,提出规范我国上市公司再融资的建议。更多还原

【Abstract】 The refinancing of the listed companies in China is increasingly rising;and the quantity of refinancing becomes larger and larger.However,compared to the Western developed countries,the difference is that while foreign enterprises focus on internal financing and regard debt financing as priority in external financing,the listed companies in China focus on the equity refinancing.But the expansion of the equity refinancing cannot improve the business performance of those listed companies.From how to improve the performance of refinancing listed companies,by analyzing the current situation and reasons of the listed companies refinancing in China, the suggestions on the refinancing standardization of the listed companies in China are proposed.更多还原