论创业板分拆上市的价值创造  

Elementary Analysis on Value Creating Value from Carving out Assets and IPO in GEB

作　　者：唐大鹏[1] 于焜[1] 

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,辽宁大连116023

出　　处：《兰州商学院学报》2011年第3期70-73,共4页Journal of Lanzhou Commercial College

摘　　要：2010年4月,证监会提出上市公司在满足特定条件下可以将优良资产剥离重组为一个全新的子公司并在创业板上市,顿时市场兴起分拆上市概念股,引爆了企业价值重估。本文将创业板分拆上市的整个过程分解为分拆和上市,并分别讨论了这两个过程的价值创造源泉,最后对该价值创造过程提出了相关的对策和建议。The stock supervisory committee put forward that the public company could carve out its fine assets that could then offer shares publicly in GEB in April 2010.Shortly,the concept of carving and IPO was emerging,which directly led to revaluation in the captal market.The thesis seperates this whole process into two parts,one of which is carving out assets and the other one is IPO,then analyzes both of the parts in value creating and gives several suggestions at last.

关 键 词：分拆 上市 价值创造 

分 类 号：F832.5[经济管理—金融学]