控股股东性质与掏空行为-会计学专业毕业论文.docxVIP

A b A b st ra e t A b s tr a e t A g en c y P ro b lem s b e tw e en co n tro llin g sh areh o ld ers an d sm all sh areh o ld ers are h o t to P ic s at th e fore fro n t o f th e re se arch ab o ut e o rp o rate g o v em an c e . C a sh d iv id en d P o lic y 15 an im P o rta n t fin an e ial d e c isio n in a liste d c o m P an y，an d also a e en tra l P 叭 o f th e b a lan c e o f in tere sts am on g th e c o n tro llin g sh areh o ld ers ，sm all sh areh o ld ers an d o ther stak eh o ld ers. B a se d o n the P ersP e c tiv e o f e ash d iv id en d P o licy，this a rtic le re v e a ls the im P a ct o n the e a sh d iv id en d b y the 攀a tu re o f th ‘ c o n tro llin g sh areh o ld er an d tu n n elin g b o th the o re tic ally an d em P iric ally. It aim s to e n h an e e the u n d e rstan d in g an d aw aren e ss o n the a g en c y P rob lem s b e tw e e n c o n tro llin g sh areh o ld ers an d sm all sh areh o ld ers，an d to d o so m e b asie w o rk to 九 而 er stan d ard iz e an d im P ro v e th e g o v ern an e e strU etUr e o f liste d c o m P an ie s in C h in a . A n aly sis in d eP th o f th e a g en e y P rob lem s b ctw e en c o n tro llin g sh areh o ld e rs an d sm all sh areh o ld ers，are of great theoreti eal an d Practical signi fican ee to P ro m o te the re se arc h an d d ev e lo P m en t o f c o rp o rate g o v em an e e th e o ry， to e nh an c e the leg al P ro tection o f sm all sh areh o ld ers，to enh an ce the eom P an 犷5 m ark et v alu e， an d the h e a lthy d ev e lo P m e n t o f e ap ital m ark cts. T h e research id ea 15 as follow s: T u nn elin g an d eash d iv id en d s are tw o m ajor w a ys to o b ta in the in tere sts o f c o n tro llin g sh are h o ld ers . Th e n a ture o f th e e o n t ro llin g sh a re h o ld e rs n o t o n ly a f fe c ts t he t Un n