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4、会计论文文献综述.doc

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4、会计论文文献综述.doc

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文档介绍:第1页(共 8页) 关于我国上市公司的股权结构优化的文献综述重庆工商大学会计学专业 2008 级辅修班苑靖指导老师章新蓉摘要:长期以来, 我国上市公司股权结构最基本的特征是股权高度集中,并且居于多数地位的国家股、法人股不可流通,股权结构状况极不合理。以往的文献中也多番涉及到有关股权结构的研究,但是具体针对某一行业的研究是比较少见的。本文从我国的金融类上市公司入手,就其股权结构做出一系列的陈述和探析。首先对股权结构的相关概念做出界定;然后简要分析了金融机构的特点,分析金融类上市公司股权结构的现状,试图从股权结构的视角寻找金融类上市公司治理的优化方案。关键词:金融业上市公司股权结构现状股权结构优化 Abstract : Long-term since, our country ownership structure of panies are the basic characteristics of high concentration, and equity in most status for the country, legal person share not circulation, an unreasonable ownership structure condition. Previous literature also repeated involves relevant shareholding structure in the study, but specific toa specific industry research is relatively rare. This article from the pany listed in China with its ownership structure, make a series of statements and paper. First the related concepts of shareholding structure in China, leads to define the peculiar phenomenon of equity division; Then briefly analyzes the characteristics of financial institutions, and the use ofa lot deep Shanghai two city pany listed, the annual data analysis of the pany listed equity structure status quo, trying to find the perspective from the ownership structure of governance of pany finance optimized scheme. Key Words: Finance pany Status of ownership structure Optimization of ownership structure 一、股权分置改革谢国林和陈留(2010 )中对我国的股权分置改革始末做出了详细的阐述。文中首先介绍了我国股权分置的由来: 第2页(共