上市公司股权融资中股份数量的合理生成与控制机制
发布时间：2018-10-30 08:38
【摘要】：本文通过分析上市公司首发股票融资、股权再融资中股份数量的合理生成机制认为,大股东拥有公司净资产份额宜按股票发行价格折算为初始股份数,公司股权再融资形成股份数量宜按其累计派发现金股利额有效倍数的市场对价确定,实施股权激励机制行权所需要的股份宜由库存股中的回购股票来填计。
[Abstract]:Based on the analysis of the rational generating mechanism of the number of shares in the initial stock financing and equity refinancing of listed companies, this paper holds that the share of net assets owned by large shareholders should be converted into the initial number of shares according to the issuing price of the shares. The amount of shares formed by equity refinancing should be determined by the market price of effective multiple of the accumulated cash dividend, and the shares needed for the exercise of equity incentive mechanism should be accounted for by the repurchase stock in the stock.
【作者单位】： 杭州职业技术学院;
【分类号】：F832.51;F233
，
本文编号：2299505
[Abstract]:Based on the analysis of the rational generating mechanism of the number of shares in the initial stock financing and equity refinancing of listed companies, this paper holds that the share of net assets owned by large shareholders should be converted into the initial number of shares according to the issuing price of the shares. The amount of shares formed by equity refinancing should be determined by the market price of effective multiple of the accumulated cash dividend, and the shares needed for the exercise of equity incentive mechanism should be accounted for by the repurchase stock in the stock.
【作者单位】： 杭州职业技术学院;
【分类号】：F832.51;F233
，
本文编号：2299505
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