【摘要】：我國(guó)國(guó)有企業(yè)過度投資現(xiàn)象凸顯,亟待解決。在我國(guó)大力發(fā)展債券市場(chǎng)背景下,可轉(zhuǎn)換公司債券作為連接債券市場(chǎng)和股票市場(chǎng)的橋梁,對(duì)于公司投資決策治理作用值得探討。文章從可轉(zhuǎn)換公司債券發(fā)行視角,著力于探尋可轉(zhuǎn)債發(fā)行對(duì)我國(guó)國(guó)有企業(yè)過度投資問題的治理。研究結(jié)果表明,可轉(zhuǎn)換公司債券的發(fā)行對(duì)于企業(yè)過度投資具有顯著的限制作用。
[Abstract]:The phenomenon of excessive investment in state-owned enterprises in our country is prominent and urgent to be solved. Under the background of developing bond market vigorously in China, convertible corporate bonds, as a bridge between bond market and stock market, are worthy of discussion for corporate investment decision governance. From the perspective of convertible corporate bond issuance, this paper tries to explore the governance of excessive investment in state-owned enterprises by convertible bond issuance. The results show that the issuance of convertible corporate bonds has a significant effect on corporate overinvestment.
【作者單位】： 首都經(jīng)濟(jì)貿(mào)易大學(xué)會(huì)計(jì)學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究項(xiàng)目“國(guó)有企業(yè)破產(chǎn)清算的內(nèi)部控制與風(fēng)險(xiǎn)預(yù)警研究”(項(xiàng)目編號(hào):10YJA630106)的階段性研究成果 北京市教育委員會(huì)社科計(jì)劃面上項(xiàng)目“準(zhǔn)則變更、會(huì)計(jì)信息質(zhì)量與投資者利益保護(hù)”的階段性研究成果(項(xiàng)目編號(hào):SM201410038003)
【分類號(hào)】：F275;F832.51

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