摘要
滥用IPO募集资金是我国中小板上市公司运作不规范的主要表现之一。文章以安徽省中小板上市公司为样本,发现IPO募集资金投向管理存在随意变更计划募集资金投向和超募资金的随意使用问题,并对规范计划募集资金投向变更和超募资金使用分别提出了政策建议。
The misuse of IPO proceeds is one of the main manifestations which is the non-standard operations of the small board listed companies.The sample of article comes from the listed companies with small board of Anhui province.We find that the management of IPO Proceed Usage Changing exists the changing of plans to raise funds to invest at random and ultra—raised funds are free to be used,and the policy proposals of compliance program to raise funds to invest in change and the use of funds raised were put forward respectively.
出处
《铜陵学院学报》
2011年第2期31-35,共5页
Journal of Tongling University
基金
安徽省教育厅人文社科重点研究基地重大项目(编号:2009sk171zd)研究成果
关键词
IPO
募集资金
资金投向
规范措施
IPO
raise funds
capital investment
regulatory measures
