| 我国上市公司“资产＋现金”增发模式若干问题研究 |
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| 引用本文： | 汪六七.我国上市公司“资产＋现金”增发模式若干问题研究[J].长春大学学报,2009,19(5):13-15. |
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| 作者姓名： | 汪六七 |
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| 作者单位： | 国家财政部,财政科学研究所,北京,100142
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| 摘 要： | 中国证监会先后出台了一系列法规,允许上市公司在满足一定条件下向特定对象采用非公开方式发行股票(以下简称"定向增发"),同时在上市公司定向增发中引入"资产+现金"创新融资模式.本文在阐述其涵义及意义的基础上,提出了"资产+现金"定向增发模式实践中存在的问题及相关改进建议.
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| 关 键 词： | 定向增发 "资产 现金"定向增发模式 上市公司 |
The research on some problemes of "asset and cash " model in China's listed companies |
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| WANG Liu-qi.The research on some problemes of "asset and cash " model in China's listed companies[J].Journal of Changchun University,2009,19(5):13-15. |
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| Authors: | WANG Liu-qi |
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| Institution: | Institute of Financial Science;Ministry of Finance;Beijing 100142;China |
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| Abstract: | China Securities Regulatory Commission has issued a series of laws and regulations.The listed companies are allowed to issue shares to specific objects by means of non-pubic way under certain condition(directional add-issuance).At the same time,the innovative financing model of "asset and cash" is used as the way of directional add-issuance in listed companies.Based on its meaning and significance,this article discusses the problems and related recommendations for improvement about the "asset and cash" mode... |
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| Keywords: | directional add-issuance directional add-issuance model of "asset and cash" listed company |
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