我国上市公司大股东资金占用问题探究—以JH股份有限公司为例.pdfVIP

目 录 0 引言··························································································1 0.1 研究背景和目的 ····································································1 0.1.1 研究背景·······································································1 0.1.2 研究目的·······································································2 0.2 文献综述·············································································2 0.2.1 国内外文献综述······························································2 0.2.2 文献述评·······································································6 0.3 研究思路与方法 ····································································7 0.3.1 研究思路·······································································7 0.3.2 研究方法·······································································7 0.4 论文的基本框架····································································7 1 上市公司大股东资金占用与中小股东利益保护理论概述·························9 1.1 大股东资金占用理论概述·························································9 1.1.1 大股东及控制权的概念·····················································9 1.1.2 大股东资金占用的概念·····················································9 1.2 上市公司大股东资金占用的方式···············································10 1.2.1 直接占用上市公司资金····················································10 1.2.2 通过关联交易占用上市公司资金········································11 1.2.3 通过借款担保占用上市公司资金········································12 1.2.4 大股东资金占用的其他方式··············································12 1.3 上市公司大股东资金占用的危害···············································13 1.3.1 影响上市公司正常经营活动的资金·····································13 1.3.2 上市公司的业绩和市场价值下滑········································14 1.3.3 损害中小股东的利益··········································