大汉控股（集团）钢材贸易有限公司改制上市研究

发布时间：2018-10-24 12:58

【摘要】：本文以大汉控股（集团）钢材贸易有限公司（以下简称大汉钢贸）改制上市为研究对象，坚持以理论指导实践，以实践丰富理论的研究方法，对大汉钢贸改制上市的环境进行了分析，并在此基础上对大汉钢贸改制上市几个重点问题进行了阐述，对大汉钢贸改制上市方案进行了深入的探讨，正是在这样的分析前提下，，本文提出了大汉钢贸改制上市实施保障措施是正确选择中介机构、完善公司内部控制制度。首先本文从改制上市应注意的法律问题；上市公司的法人治理结构；关联交易的披露问题；同业竞争的问题；国家产业政策的问题；税收问题；持续经营的计算条件；拟上市的业务规范；股东出资方式；人员、财务、资产、业务、机构“五分开”问题及资产评估、折股和财务调整问题等对大汉钢贸改制上市应重点关注的问题进行了分析。接着探讨了大汉控股（集团）钢材贸易有限公司改制上市的操作步骤：明确企业改制上市的主要目的，并组建改制上市筹备委员会；聘请券商及其他中介机构，拟定并实施企业改制方案；有限责任公司增加新股东和股份；有限责任公司整体变更为股份公司；上市申请与核准及路演及股票发行上市。最后从正确选择中介机构及完善公司内部控制制度提出了大汉钢贸改制上市实施的保障措施。
[Abstract]:This paper takes Dahan holding (Group) Steel Trading Co., Ltd (hereinafter referred to as Dahan Steel Trade) as the research object, insists on guiding practice by theory, and enriches theoretical research methods by practice. This paper analyzes on the environment of Dahan steel trade reform and listing, and on the basis of this, expounds several key issues of Dahan steel trade reform listing, and probes deeply into the listing scheme of Dahan steel trade reform. It is precisely under such an analysis premise that the listed scheme of Dahan steel trade reform is discussed. In this paper, the author puts forward that the guarantee measures for the listing of Dahan Iron and Steel Co., Ltd is to select the intermediary institution correctly and perfect the internal control system of the company. First of all, this paper discusses the legal problems that should be paid attention to; the corporate governance structure of listed companies; the disclosure of related party transactions; the issue of interbank competition; the issue of national industrial policy; the issue of taxation; the calculation conditions of continuing operation; This paper analyzes the problems that should be paid attention to in the reform of the trade system of Dahan Steel and Iron & Steel Co., Ltd., such as the business norm, the way of shareholders' contribution, personnel, finance, assets, business, organization "five separate" and assets evaluation, stock conversion and financial adjustment, etc. Then it discusses the operation steps of the restructuring and listing of Dahan Holdings (Group) Steel Trading Co., Ltd.: the main purpose of the restructuring and listing of enterprises is clear, and the organizing committee of restructuring listing is set up, and the securities firms and other intermediary organizations are engaged. To formulate and implement enterprise restructuring plan; limited liability company to add new shareholders and shares; limited liability company as a whole to change into a joint stock company; listing application and approval, roadshow and stock listing. At last, the paper puts forward the guarantee measures for the implementation of Dahan Steel Trade Reform from the perspective of choosing the intermediary institution correctly and perfecting the internal control system of the company.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F426.31;F832.51

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