【摘要】：本文通過(guò)分析上市公司首發(fā)股票融資、股權(quán)再融資中股份數(shù)量的合理生成機(jī)制認(rèn)為,大股東擁有公司凈資產(chǎn)份額宜按股票發(fā)行價(jià)格折算為初始股份數(shù),公司股權(quán)再融資形成股份數(shù)量宜按其累計(jì)派發(fā)現(xiàn)金股利額有效倍數(shù)的市場(chǎng)對(duì)價(jià)確定,實(shí)施股權(quán)激勵(lì)機(jī)制行權(quán)所需要的股份宜由庫(kù)存股中的回購(gòu)股票來(lái)填計(jì)。
[Abstract]:Based on the analysis of the rational generating mechanism of the number of shares in the initial stock financing and equity refinancing of listed companies, this paper holds that the share of net assets owned by large shareholders should be converted into the initial number of shares according to the issuing price of the shares. The amount of shares formed by equity refinancing should be determined by the market price of effective multiple of the accumulated cash dividend, and the shares needed for the exercise of equity incentive mechanism should be accounted for by the repurchase stock in the stock.
【作者單位】： 杭州職業(yè)技術(shù)學(xué)院;
【分類(lèi)號(hào)】：F832.51;F233
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本文編號(hào)：2299505