股权分置改革的理论与实践分析  

Analysis on Theory and Practice of Reformation for Split Shares Structure

作　　者：张丹[1] 赵爱良[2] 

机构地区：[1]武汉理工大学管理学院 [2]武汉工程大学经济管理学院,湖北武汉430073

出　　处：《财会通讯（学术版）》2007年第3期16-18,共3页Communication of Finance and Accounting

摘　　要：本文阐述了股权分置改革的历程,分析了股权分置改革理论中的对价实质、实践中对价方案的特点和流通股股东的利益保护以及受限股票实现全流通等问题,以期为深化股权分置改革提供参考。This paper has elucidated the course of reformation for split shares structure.It has emphatically analysed the essence of consideration in theory, characteristic of consideration scheme on practice, benefit presevation of float share holders, all restricted floating stocks in circulation and so on, and hopes that it can offer references for the deepening of the reformation of split share stracture.

关 键 词：股权分置 非流通股股东 流通股股东 对价 

分 类 号：F832.51[经济管理—金融学]