控股股东股权质产生押财务风险研究 财务会计管理专业.docxVIP

中文题目： 控股股东股权质押产生的财务风险研究 英文题目： Research on the financial risk caused by The pledgeof controlling shareholders equity 内容摘要 随着股权质押的快速发展，股权质押作为一种融资速度快、变现门槛低的融资形式，深受上市公司青睐。尤其是我国上市企业普遍存在一种一股独大的风气，这意味着大股东对公司的生产经营产生重大影响。大股东通过股权质押可以在不丧失控制权的情况下获得大量资金，但股权质押过程中所涉及的财务风险却没有得到足够的重视。 本文将以荣科科技公司为例，从荣科科技发展现状出发，分析其股权质押现状，并对经营情况作出详细介绍，分析荣科科技在2013年到2018年股权质押的次数以及比例，研究高比例股权质押对荣科科技财务产生的不良影响，其中包括筹资风险、投资风险和流动性风险。最后对荣科科技由于股权质押造成的财务风险提出股权质押时点，质押比例等作出限定，以及加强点三方监督等相关建议。 关键词：股权质押；财务风险；筹资风险；投资风险；流动性风险  Abstract With the rapid development of equity pledge, equity pledge, as a form of financing with fast financing speed and low realization threshold, is favored by listed companies. In particular, my countrys listed companies generally have a dominant trend, which means that major shareholders have a significant impact on the companys production and operation. Large shareholders can obtain a large amount of funds through equity pledge without losing control, but the financial risks involved in the equity pledge process have not received enough attention. This article will take Rongke Technology as an example, starting from the development status of Rongke Technology, analyze the status of its equity pledge, and give a detailed introduction to the business situation, and analyze the number and proportion of Rongke Technology’s equity pledge from 2013 to 2018. The adverse effects of a high proportion of equity pledges on Rongke Technology’s finances include financing risks, investment risks and liquidity risks. Finally, the financial risk of Rongke Technology due to equity pledge is proposed to limit the timing of equity pledge, the pledge ratio, etc., and to strengthen the three-party supervision and other related suggestions. Key words: Equity Pledge ;Financial Risk;Financing risk;investment risk ;liquidity risk  目录 TOC \o 1-3 \h \u 1.引言 1 1.1选题背景与意义 1 1.1.1选题的背景 1 1.1.2选题意义 1 1.2国内外对该论题的研究现状 2 1.2.1国外研究现状 2 1.2.2国内研究现状 2 2相关概论和理论基础 4 2.1股权质押以及相关概念 4 2.2财务风险以及相关概念 4