掏空性关联交易的影响因素分析.docVIP

掏空性关联交易的影响因素分析 　　摘要： 控股股东掏空行为给中小股东带来了沉重的伤害，也给我国证券监管部门带来了一系列的监管困难。那么从机制上如何抑制控股股东的掏空行为，就显得至关重要。本文选取了2010-2013年建筑行业的样本数据，针对控股股东掏空行为进行了相关分析，得出公司内部治理机制、外部环境可以一定程度上制约控股股东的掏空行为。 　　Abstract： The tunneling behavior of controlling shareholder has brought heavy damage to small and medium-sized shareholders， and also brought a series of regulatory difficulties for Chinas securities regulator. So to suppress the controlling shareholders trunneling behavior from the mechanism is critical. This paper selected the sample data of the construction industry in 2010-2013， and analyzed the emptying behavior of