This essay presents an elementary analysis and the writer s views on the issues in three aspects such as re- lationship between reduction of the state-owned shares in the listed companies and the establishment of modern business system,contract transfer of the state-owned shares,and the role the net assets play in reduction of the state -owned shares.
上市公司国有股减持历经波折,为了说明其原因,从上市公司国有股减持与建立现代企业制度的联系、上市公司国有股协议转让以及净资产在减持中的作用这三个方面做深入分析,并提出笔者的观点。
claim to income and net assets ,right to vote ,and the factors contriluting to stock price ,i.
介绍了普通股的特点 :对收入的要求权、对净资产的要求权、选举权等 ;影响股票价格的各种因素 :宏观经济环境、财政政策、货币政策等因素。
Using Ohlson (1995) residual income valuation model, we empirically examine the value relevance of accounting information (especially of residual income, income and net assets) of Shanghai stock market.
本文运用Ohlson(1 995)剩余收益定价模型考察了上海证券市场 1 995、1 996和1 997年度会计信息的价值相关性 ,主要研究了剩余收益、收益和净资产三个变量对股价解释能力 ,同时还研究了规模和流通股比例在我国证券市场定价中的作用。
