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溢价发行可以休矣
引用本文:刘大生. 溢价发行可以休矣[J]. 江苏行政学院学报, 2004, 0(1): 55-59
作者姓名:刘大生
作者单位:中共江苏省委党校,法政教研部,南京,210004
摘    要:股票溢价发行制度是中国股市的问题之源,要解决中国股市的问题,必须坚决废止溢价发行制度。同时应当采取缩减非溢价股、注销部分已经超额分红的非溢价股等办法,以解决溢价发行制度遗留下来的问题。

关 键 词:溢价发行  "  官股"    负无形资产  超额分红  注销
文章编号:1009-8860(2004)01-0055-05
修稿时间:2003-10-08

Premium Stock Issue should terminate
LIU Da - sheng. Premium Stock Issue should terminate[J]. The Journal of Jiangsu Administration Institute, 2004, 0(1): 55-59
Authors:LIU Da - sheng
Abstract:Premium stock issue system underlies the problems of Chinese stock market. To solve these problems, we should abolish the premium stock issue system and solve the problems caused by premium stock issue system by subtracting non - premium shares and canceling what have over distributed the dividends.
Keywords:Premium Stock Issue,"  Official Shares"  ,Negative Intangible Assets,Over Distribution of the Dividends,Can- cellation
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