| “以股抵债”的财务影响初探 |
| |
| 引用本文： | 万楚军.“以股抵债”的财务影响初探[J].郧阳师范高等专科学校学报,2004,24(6):50-52. |
| |
| 作者姓名： | 万楚军 |
| |
| 作者单位： | 长江大学管理学院,会计系,湖北,荆州,434020 |
| |
| 摘 要： | "以股抵债"目前尚处在试点阶段,其成败与否将对证券市场的发展产生长远影响.从财务的角度看,"以股抵债"对上市公司的资金运动、财务状况及相关主体的经济利益关系产生影响.
|
| 关 键 词： | 以股抵债 上市公司 大股东 财务 |
| 文章编号： | 1008-6072(2004)06-0050-03 |
| 修稿时间： | 2004年9月30日 |
On the Financial Effect of "Debt Being Paid by Stock" |
| |
| WAN Chu-jun.On the Financial Effect of "Debt Being Paid by Stock"[J].Journal of Yunyang Teachers College,2004,24(6):50-52. |
| |
| Authors: | WAN Chu-jun |
| |
| Abstract: | "Debt being paid by stock" is still in the period of trial, whose success or failure will have a far-reaching effect on the stock market. From the point of view of financial affairs, "debt being paid by stock" has an effect on the circulation of capital of listed companies as well as on the relations of economic interests of relevant subjects and the companies' financial situation. |
| |
| Keywords: | debt being paid by stock listed company major stock-holder financial affairs |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
