国有资本出资人交叉持股可行性分析

发布时间：2018-03-06 08:22

本文选题：国有资本　切入点：交叉持股　出处：《会计之友》2011年07期 　论文类型：期刊论文

【摘要】：国有资本出资人交叉持股是指两个或两个以上的国有资本出资人代表之间相互进行股权投资,从而形成国有公司法人间相互持股的"你中有我、我中有你"现象。国有资本出资人交叉持股是改善国有公司治理结构的有效方法;是协调政府职能"二重性"的现实途径;是平衡各级政府利益和实现整体利益最大化的有效手段;是优化国有资本布局结构的理性选择。国有资本出资人交叉持股是"继续探索国有资产管理经营体制和方式"的一种改进和创新,在理论上是可行的。中央企业成功利用其资本、技术、管理、电网专营权等优势资源对地方企业优质水力资源的主导和整合导致了资本市场对公司经营发展的良好预期和股价飙升,这表明国有资本出资人交叉持股在实践上是可行和必要的。
[Abstract]:Cross-shareholding by state-owned capital investors means that two or more representatives of state-owned capital investors invest in each other in order to form mutual shareholding among legal persons of state-owned companies. Cross-ownership of state-owned capital investors is an effective way to improve the governance structure of state-owned companies, and is a practical way to coordinate the "duality" of government functions. It is an effective means to balance the interests of all levels of government and realize the maximization of the overall interests; It is a rational choice to optimize the distribution structure of state-owned capital. The cross-shareholding of state-owned capital investors is an improvement and innovation of "continuing to explore the management system and mode of state-owned assets". In theory, it is feasible. The central enterprises successfully use their capital, technology, management, The dominance and integration of superior resources, such as grid franchises, to the superior water resources of local enterprises have led to a good expectation of the company's operation and development in the capital market and a surge in stock prices. This indicates that cross-ownership of state-owned capital investors is feasible and necessary in practice.
【作者单位】：华夏银行南宁分行;西南财经大学会计学院;
【分类号】：F123.7

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