节点文献
股权分置改革的理论与实践分析
Analysis on Theory and Practice of Reformation for Split Shares Structure
【摘要】 本文阐述了股权分置改革的历程,分析了股权分置改革理论中的对价实质、实践中对价方案的特点和流通股股东的利益保护以及受限股票实现全流通等问题,以期为深化股权分置改革提供参考。
【Abstract】 This paper has elucidated the course of reformation for split shares structure.It has emphatically analysed the essence of consideration in theory, characteristic of consideration scheme on practice,benefit presevation of float share holders, all restricted floating stocks in circulation and so on,and hopes that it can offer references for the deepening of the reformation of split share stracture.
【关键词】 股权分置;
非流通股股东;
流通股股东;
对价;
【Key words】 Split Shares Structure Float Share Holders Non- float Share Holders Consideration;
【Key words】 Split Shares Structure Float Share Holders Non- float Share Holders Consideration;
- 【文献出处】 财会通讯(学术版) ,Communication of Finance and Accounting(Academy Version) , 编辑部邮箱 ,2007年03期
- 【分类号】F832.51
- 【被引频次】7
- 【下载频次】394