黑龙江省上市公司大股东资金占用形式、原因与偿付研究  

Study on Form,Cause and Liquidation of Fund Appropriation of Major Shareholder of Listed Companies in Heilongjiang Province

作　　者：孙伟[1] 于瑞光 

机构地区：[1]哈尔滨工程大学经济管理学院,哈尔滨150001

出　　处：《哈尔滨工业大学学报（社会科学版）》2007年第1期101-104,共4页Journal of Harbin Institute of Technology(Social Sciences Edition)

基　　金：黑龙江省社会科学基金项目(05B0017);黑龙江省科技计划项目(GZ05D103);黑龙江省科技厅攻关软科学项目(GC05D220)

摘　　要：以黑龙江省上市公司2004年公开披露的数据为依据,分析黑龙江省上市公司被大股东占用资金的状况、形式。结果显示,黑龙江省上市公司资金被大股东占用的现象比较严重,多数资金占用属于有交易背景的资金占用,是在大股东及其控股子公司与上市公司的关联交易中形成的。大股东占用资金的原因包括国有企业改制上市的后遗症、公司股权过度集中、上市公司不具备独立面对市场的能力,最后分析了被占用资金的偿付形式。Heilongjiang＇ s listed companies＇ funds are always being taken up by major shareholders;this paper analyzed the condition and form of the taking up of funds by using the data that disclosed by the Heilongjiang＇s listed companies in 2004, we find that, the problem that funds being taken up by major shareholders are serious in Heilongjiang＇s listed companies. Most funds that being taken up are formulated in the related transactions between the major shareholders as well as their subsidiaries and the listed companies. The cause of major shareholders taking up the funds contains three aspects, the legacy of the state owned firms restructuring and listing, the over concentration of the ownership and the lack of the ability facing the market independently. This paper also analyzed in which form should the funds being repaid.

关 键 词：上市公司 大股东 资金占用:偿付 

分 类 号：N941.3[自然科学总论—系统科学] C912.3[经济管理]