Supervision about Abnormal Capital Flow of Listed Companies
As a result of Chinese special system, the ownership structure of listed companies and corporate governance structure have many unreasonable places.Just as the shares in large shareholder”s company is higher, some even more than 50%, through a series of means, such as investing for other enter prises, these major shareholders of listed companies may use their own absolute control to embezzle or occupy the funds of listed company, ”empty” the listed company.However, in this situation, on the supervision of listed companies is relatively lagging behind.The result is that the regulator always found the abnormal status when the capital of listed company has been a huge hole which is already irreparable.Therefore, how to control shareholders or actual controllers misappropriate the funds, protect the in terests of listed company and medium and small in vestors has became a focus of all parties.In this pa per, based on the identification of key points, we put forward three criteria to identify the abnormal capital flow.By case study of the abnormal capital flow of listed company investment, the results shown that our approach is viable.
capital account liberate abnormal capital flow listed company visualization
Ying Yirong Song Wenlue
College of Economics,Shanghai University,Shanghai,200444,China
国内会议
第八届中国智能计算大会暨国际电子商务联合会中国分会第三届年会
秦皇岛
英文
5-11
2014-05-23（万方平台首次上网日期，不代表论文的发表时间）