| 上市公司财务目标异化与股权融资边界 |
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| 引用本文： | 严整,李金,周庆. 上市公司财务目标异化与股权融资边界[J]. 成都大学学报(自然科学版), 2006, 25(4): 298-302 |
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| 作者姓名： | 严整 李金 周庆 |
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| 作者单位： | 西南财经大学,会计学院,四川,成都,610074;电子科技大学,管理学院,四川,成都,610054;成都大学,管理学院,四川,成都,610106 |
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| 摘 要： | 通过分析我国上市公司控股股东权益与股权融资数量,股权融资数量与每股净资产,控股股东持股比例与控股股东权益,控股股东持股比例与每股净资产相互之间的数量关系,界定了控股股东在不丧失控制权前提下的股权融资边界.
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| 关 键 词： | 上市公司 财务目标 股权融资 边界 |
| 文章编号： | 1004-5422（2006）04-0298-05 |
| 收稿时间： | 2006-06-09 |
| 修稿时间： | 2006-06-09 |
Catabolized Financial Goal and Borderline of Stock Financing of Listed Companies |
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| YAN Zheng,LI Jin,ZHOU Qing. Catabolized Financial Goal and Borderline of Stock Financing of Listed Companies[J]. Journal of Chengdu University (Natural Science), 2006, 25(4): 298-302 |
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| Authors: | YAN Zheng LI Jin ZHOU Qing |
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| Affiliation: | 1. School of Accounting, Southwest University of Finance and Economics, Chengdu 610174, China;2. School of Management, University of Electronic Science and Technology of China, Chengdu 610054, China; 3. College of Management, Chengdu University, Chengdu 610106, China |
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| Abstract: | This paper intends to confirm the borderline of stock financing on the condition that controlling stockholders keep their hold by analyzing the relationship between the controlling stockholder's interests and quantity of stockfinancing,quantity of stock financing and net assets per share,the holding propotion and the controlling stockholder's interests as well as that of the holding proportion and net assets per share. |
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| Keywords: | listed company financial goal stock financing borderline |
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