摘要
通过比较分析武钢股份、宝钢股份和鞍钢新轧三家钢铁行业上市公司(以下简称三家上市公司)再融资方案,本文从行业、目标、财务变化、发行方案以及二级市场表现等方面,剖析了三家上市公司再融资创新的共性和差异;在阐述三家上市公司再融资创新的启示和借鉴意义基础上,提出了完善我国上市公司再融资制度的若干建议。
Through a comparison of the further offering plans of Wuhan Steel Processing, Baoshan Iron and Steel and An Gang New Steel, the author clarifies the common features and difference in their innovative efforts in further offering with regard to the industry, goals, financial variation, offering plan and price movement in the stock market and puts forward proposals to improve further offering system in China.
出处
《证券市场导报》
北大核心
2005年第9期44-49,共6页
Securities Market Herald
关键词
上市公司
股权融资
再融资创新
listed companies
stock offering
innovation in further offering
作者简介
周勤业，上海证券交易所副总经理，复旦大学管理学院教授、博士生导师，财政部会计准则委员会委员。
刘宇，高级会计师，供职于上海证券交易所。
