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dc.contributor.author谢美荣
dc.date.accessioned2017-11-14T00:59:40Z
dc.date.available2017-11-14T00:59:40Z
dc.date.issued2004-12-30
dc.identifier.citation甘肃政法成人教育学院学报,2004,(04):4-8
dc.identifier.issn1009-7759
dc.identifier.otherGZCJ200404000
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/137432
dc.description.abstract可转换公司债对于公司低成本筹集资金、获取高股票溢价、改善公司的财务结构等方面有着积极的作用。我国于 90 年代初开始试行发行可转换公司债,但因缺乏相应的法律规范而失败。直至国家出台了一系列相关法律法规,这一制度才又开始发展起来,并日益显现出其积极效益。相对于其他国家和地区,我国的可转换公司债券法律制度仍欠缺完备,倘有很多细节有待进一步完善。本文拟从公司资本金制度、发行主体制度、监管体制三个方面进行阐述,指出我国现行制度的不足,并提出相关的建议。
dc.description.abstractThe Convertible Company Bond plays positive function for companies in financing with low cost、getting high stock premium、improving finance structure, etc. China tried to issue the convertible company bond in 1990s, but failed because of lacking corresponding legislation. Until the government issued a series of correlative law and code, the system developed again and displayed its positive benefit day by day. To other countries and regions, the convertible company bond system of our country is still deficient, and a lot of details remain to perfect further. The text try to expatiate the company capital system、the issuing body system and the supervise system, and point out the shortage of the system that playing in our country now.
dc.language.isozh_CN
dc.subject可转换公司债
dc.subject公司资本制
dc.subject重点国有企业
dc.subject监管体制
dc.subjectthe convertible company bond, the company capital system, the key state-owned enterprise, the supervise system.
dc.title发行可转换公司债券障碍之分析
dc.title.alternativeAn Analysis of the Convertible Company Bond’s Issuing Obstacle
dc.typeArticle


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