expropriation of assets 中文意思是什麼
expropriation of assets
解釋
沒收資產- expropriation : 沒收；徵收
- of : OF ＝Old French 古法語。
- assets : （資產）：企業所擁有的資源。
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In extreme cases, they call for the outright expropriation of privately owned assets.
在極端的情況下，他們號召立即剝奪私人財產。 -
According to the 2002 survey, in shanghai and shenzhen stock market, the listed companies ’ total number of expropriated funds was nearly one hundred billion yuan and averagely one hundred and forty three million yuan of funds was occupied by majority shareholders for each listed company ; in the two - consecutive - year of loss - making companies, 70 % of the which were expropriated by controlling shareholders ; in the 15 delisted companies, one of the most important reasons for failure was their controlling shareholders ’ expropriation. the behavior that majority shareholders expropriate listed companies ’ fund is a kind of " tunneling " which refers to the act that controlling shareholders transfer the listed companies ’ properties or profits out for their own benefits. on this issue, this dissertation attempts to answer : 1. what is the governance characteristics of listed companies that are easily expropriated assets by majority shareholders
本文對上述兩個問題進行了全面而系統的理論分析和實證研究，研究結果表明: 1 .第一大股東的持股比例與大股東資產侵佔比例負相關，第一大股東的持股比例越低，資產侵佔越多; 2 .第一大股東持股比例一定的情況下，第二至第五大股東的持股比例與大股東資產侵佔比例負相關，第二至第五大股東的持股比例越高，資產侵佔越少; 3 .經營性的控股股東比非經營性的控股股東更易侵佔上市公司的資產; 4 .非國有企業控制的上市公司被大股東侵佔資產的比例高於國有企業控制的公司; 5 .外部董事的比例與資產侵佔比例負相關，外部董事的比例越高，資產侵佔越少; 6 .大股東的資產侵佔行為對上市公司的業績有顯著的負面影響。
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