最终—高瞻远()大股东的支撑与掏空行为分析.docVIP

PAGE  中央广播电视大学人才培养 模式改革和开放教育试点 会计学专业（本）毕业论文 大股东的支撑与掏空行为分析 ——基于三联集团案例的分析 教 学 点： 宁波电大余姚学院 专 业： 会计学（本） 入学时间： 二○一四年三月 学生姓名： 高瞻远 学 号： 1433101201132 指导教师： 顾建莉 二○一六年五月PAGE 3 大股东的支撑与掏空行为分析 ——基于三联集团案例的分析 目录  HYPERLINK \l _Toc9841 abstract 2  HYPERLINK \l _Toc9841 内容摘要 3  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc9841 一、文献综述 4  HYPERLINK \l _Toc3100 （一）大股东支撑行为理论 4  HYPERLINK \l _Toc23493 （二）大股东掏空行为理论 5  HYPERLINK \l _Toc23493 （三）大股东支撑和掏空行为对称理论 6  HYPERLINK \l _Toc17560 二、案例背景 6  HYPERLINK \l _Toc25899 （一）案例综述 6  HYPERLINK \l _Toc31182 （二）三联商社公司背景 7  HYPERLINK \l _Toc13952 （三）三联集团公司背景 8  HYPERLINK \l _Toc14211 三、 案例分析 9  HYPERLINK \l _Toc23135 （一）大股东的支撑行为 9  HYPERLINK \l _Toc29052 （二）大股东的掏空行为 12  HYPERLINK \l _Toc8479 四、政策建议 18  HYPERLINK \l _Toc31663 参考文献 20  Abstract In recent years, more and more cases of listing Corporation shareholders use loan guarantees, related-party transactions, capital occupation and empty or invade the interests of small shareholders. We found that large shareholders, not only occupy the interests of small shareholders, they will also have to invest the behavior of company. Support and tunneling behavior is the behavior of transfer large shareholders in order to maximize their own interests and take the direction of different interests. That supports the intention is for listed or improve the performance of the company, and the tunneling behavior is of practical interest to the big shareholders, causing damage to the value of the company and the interests of small shareholders. In this paper, the Sanlian Group case to explore verification support and tunneling behavior of Chinese listing Corporation shareholders, the motive and the goal, as well as the major shareholder support and tunneling behavior is the corresponding. Specific analysis of large shareholders to support and tunneling through the manner in which the financial impact of the company and. And put forward