摘要
并购信息披露是上市公司信息披露的重要组成部分 ,从上市公司要约收购的角度来说 ,在整个收购过程中信息批露包括持股大户的报告制度和达到一定比例之后的强制要约收购制度和在并购成功之后应批露的一些相关的财务与会计信息。分析了我国证券市场由于非流通股的存在给企业并购带来的问题 ,也分析了在国有股减持的情况下MBO(ManagementBuy out)
Information disclosure of Merger and Acquisition is an important part of information disclosure in listing company, including the reporting system of big stock holders,the forcing takeover system when getting to certain ratio and disclosure of some correspondent financial and accounting information. Compared with other countries,there exists some problems of M&A(Mergor and Acquistwn) in our security market due to the existauce of non circulating stock. And problems of information disclosure of MBO (Management Buy out) takeover under the circumstances of decreasing state holding stock are analyzed.
出处
《北京机械工业学院学报》
2001年第3期79-85,共7页
Journal of Beijing Institute of Machinery
