股权转债权方案新探  

New Study on Equality Transferring Bond

作　　者：欧阳敏[1] 

机构地区：[1]广东金融学院金融系,广东广州510520

出　　处：《广东金融学院学报》2006年第1期57-60,80,共5页Journal of Guangdong University of Finance

摘　　要：由于股权分置的原因,形成了上市公司特殊的股权融资偏好的行为特征和资本形成机制,要解决我国资本市场这一矛盾,必须进行股权分置改革。“股权转债权”作为解决股权分置的新思路,对于条件适合的上市公司,不仅操作较简便,而且符合其流通股股东的利益,并能有效改善公司治理结构和盈利能力。The split of share structure leads to the situation like the special equality preference and capital structure in the listed companies. To solve the contradiction of the capital market in china, we must promote the reform on the present share structure. ＂ Equality transferring Bond＂ is a new solution to the split of share structure. For those qualified listed companies, it is not only operated conveniently, but also fits for the benefit of the floating share holders, and can effectively improves the companies＇ governance and its ability to make profit.

关 键 词：股权分置 股权转债权 治理结构 

分 类 号：F832.0[经济管理—金融学]