上市公司大股东掠夺及预防机制实证研究
发布时间：2019-07-04 07:17
【摘要】：控制权私人收益体现着控股股东对中小股东利益的侵占。通过考察1997～2010年我国上市公司控制权私人收益水平,发现我国上市公司的控制权私人收益平均来说比较高,整体上有下降趋势;在东中西三大区域中,西部的控制权私人收益最高。并且研究结论得出市场化水平的提高、法治环境的改善、加大股权的制衡度等可以降低控制权私人收益水平。
[Abstract]:The private income of control reflects the embezzlement of the interests of minority shareholders by controlling shareholders. By investigating the level of private income of control of listed companies in China from 1997 to 2010, it is found that the private income of control of listed companies in China is relatively high on average and has a downward trend as a whole, and the private income of control in the west is the highest among the three regions of the East and the West. And the conclusion is that the improvement of marketization level, the improvement of rule of law environment, the increase of equity balance and so on can reduce the level of private income of control right.
【作者单位】： 广东技术师范学院会计学院;
【分类号】：F832.51;F224
[Abstract]:The private income of control reflects the embezzlement of the interests of minority shareholders by controlling shareholders. By investigating the level of private income of control of listed companies in China from 1997 to 2010, it is found that the private income of control of listed companies in China is relatively high on average and has a downward trend as a whole, and the private income of control in the west is the highest among the three regions of the East and the West. And the conclusion is that the improvement of marketization level, the improvement of rule of law environment, the increase of equity balance and so on can reduce the level of private income of control right.
【作者单位】： 广东技术师范学院会计学院;
【分类号】：F832.51;F224
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