摘要
从定位及规则角度看,科创板最显著的标签就是企业的科创属性。企业在上市时,应把握各板块特点,识别适合发行人的属性,找准公司上市定位,以促进公司的可持续发展。本文以联想集团申报科创板上市为例,分析其科创投入与科创属性、高管薪酬治理,探究其上市过程中存在的问题,对其他红筹企业回归A股具有一定的启示意义。
From the perspective of position and rules,the most prominent label of the Science and Technology Innovation Board is the scientific and technological innovation attribute of the enterprise.When a company goes public,it should grasp the characteristics of each sector,identify the attributes suitable for the issuer,and determine the company's listing position to promote the sustainable development of the company.This article takes Lenovo Group's application for listing on the Science and Technology Innovation Board as an example to analyze its science and technology innovation investment,science and technology innovation attributes,executive compensation governance,and explore the problems that exist in its listing process.It has certain enlightening significance for other red chip companies to return to A-shares.
作者
沈红波
尹萌璐
余倩仪
Sheng Hongbo;Yin Menglu;Yu Qianyi
出处
《管理会计研究》
2024年第3期86-96,共11页
MANAGEMENT ACCOUNTING STUDIES
关键词
联想集团
科创属性
高管薪酬
科创板上市
The Scientific and Technological Innovation Attribute
Executive Compensation governance
Science and Technology Innovation Board
