| 上市公司国有资产流失的路径和特征分析 |
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| 引用本文： | 马亚军,肖劲.上市公司国有资产流失的路径和特征分析[J].宁波职业技术学院学报,2004,8(3):6-10. |
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| 作者姓名： | 马亚军 肖劲 |
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| 作者单位： | 1. 西安交通大学经济与金融学院,西安,710061
2. 广东商学院,广州,510320 |
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| 摘 要： | 上市公司国有资产流失的路径主要有上市公司国有资产在沉淀中流失，在权益分配中流失，在转让中流失，在重组发行中流失，在增资配股中流失，在资产置换中流失，在内部人控制下流失，在政府干预中流失，在授权经营中流失，在关联交易中流失。特征：流失载体的特殊性，流失状态的无形性、虚拟性和立体性，流失具具有隐蔽性，流失具有不确定性、复杂性和关联性，流失具有历史性。
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| 关 键 词： | 上市公司 国有资产流失 路径 特征 |
| 文章编号： | 1671-2153(2004)03-0006-05 |
| 修稿时间： | 2004年1月15日 |
An Analysis of the paths,Characteristics for the State-owned Asset Drains in China's Listed Companies |
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| MA Ya-jun,XIAO Jin.An Analysis of the paths,Characteristics for the State-owned Asset Drains in China''''s Listed Companies[J].Journal of Ningbo Polytechnic,2004,8(3):6-10. |
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| Authors: | MA Ya-jun XIAO Jin |
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| Institution: | MA Ya-jun1,XIAO Jin2 |
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| Abstract: | The paper first defines and uses the concept of state-owned asset drains in the listed companies,makes an analysis on its understanding and cognizance in the perspective of law and policy. Second, the paper summarizes and proposes ten main paths of state-owned asset drains in the listed companies from the recent practices; generates five main characteristics of state- owned asset drains through the comparison with the state-owned asset drains in the non-listed companies. Finally, this paper analyzes the reasons of state-owned asset drains in the listed companies. |
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| Keywords: | listed companies state-owned asset drains paths characteristics |
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