同洲电子大股东“掏空”行为分析.pdf

目 录 1.引言·································································································1 1.1 研究背景和意义············································································1 1.1.1 研究背景················································································1 1.1.2 研究意义················································································1 1.2 文献综述·····················································································1 1.2.1 关于大股东“掏空”行为动因的研究···············································1 1.2.2 关于大股东“掏空”行为经济后果的研究·········································4 1.2.3 文献评述················································································5 1.3 研究思路和研究方法······································································5 1.3.1 研究思路················································································5 1.3.2 研究方法················································································6 1.4 本文框架·····················································································7 2.大股东“掏空”行为的理论概述································································8 2.1 大股东“掏空”行为相关概念界定·······················································8 2.1.1 大股东···················································································8 2.1.2 “掏空”行为··············································································8 2.2 大股东“掏空”行为的动因································································9 2.2.1 公司经营业绩遇瓶颈股东为实现套利············································9 2.2.2 大股东利用控股地位谋取控制权私利············································9 2.2.3 公司内部结构不合理弱化制衡结构·············································10 2.3 大股东“掏空”行为的经济后果························································10 2.3.1 加速了企业的资金循环链条断裂·································