节点文献
上市公司过度融资行为及其治理研究
Research on the Over Financing Behavior of Listed Companies
【摘要】 上市公司过度融资行为,严重损害了债权人和中小股东的利益,扰乱了证券市场的定价和运行秩序,阻碍了我国证券市场的健康发展。本文通过分析我国上市公司过度融资行为的负面影响和经济成因,提出相应的治理措施。
【Abstract】 The over financing behavior of listed companies damages the benefit of middle and little investors and creditor , disturbs the order of securities market, and obstacles the development of securities market in China. Through analyzing the negative effects and reasons of it ,this paper puts forward the measures to contain the over financing behavior of the listed company in China.
【关键词】 过度融资;
负面影响;
经济成因;
治理措施;
【Key words】 Over financing behavior Negative effects Economic reasons Measure;
【Key words】 Over financing behavior Negative effects Economic reasons Measure;
- 【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06期
- 【分类号】F275
- 【被引频次】19
- 【下载频次】940