摘要
本文首先阐述了2005年深市主板公司关联方资金占用和担保的总体情况及特点,分析了深市主板公司“清欠解保”的历史新机遇；其次,在着重分析关联方资金占用的方式、成因及清欠办法的基础上,分析了当前清欠工作中面临的主要问题,提出了对“清欠解保”的监管工作建议。
Based on an overview of Shenzhen-listed companies regarding misappropritation of capital by major shareholders and external security in the year of 2005, the paper presents a historical opportunity to address this status. With a focus of analysis on the means, background and measures to attend to this issue, the author delves into the key aspects of this phenomenon and puts forward suggestion in its regard.
出处
《证券市场导报》
CSSCI
北大核心
2006年第7期46-50,共5页
Securities Market Herald
关键词
公司年报
资金占用
违规担保
公司监管
corporate annual reports
capital misappropriation
External security against role
company regulation
