[1]肖金锋.上市公司减资弥补亏损问题新探[J].金融教育研究,2013,(04):61-66.
 XIAO Jinfeng.New Research of Covering Deficit by Capital Reduction in Listed Companies[J].,2013,(04):61-66.
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上市公司减资弥补亏损问题新探()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2013年04期
页码:
61-66
栏目:
出版日期:
2013-08-31

文章信息/Info

Title:
New Research of Covering Deficit by Capital Reduction in Listed Companies
作者:
肖金锋;
深圳证券交易所,广东深圳,518010
Author(s):
XIAO Jinfeng
关键词:
上市公司现金分红减资亏损弥补
Keywords:
listed company cash dividends capital reduction cover deficit
分类号:
F830.59
文献标志码:
A
摘要:
公司减资是指公司依法对公司资本通过一定的程序进行削减的法律行为。文章通过对公司减资及弥补亏损的比较公司法考察,并分析我国公司法对公司减资规定以及上市公司减资及其弥补亏损实践中存在的问题,从上市公司减资弥补亏损以及监管层力推现金分红的现实需要出发,建议进一步修订完善我国公司法对公司减资及其弥补亏损的制度性安排,在相关法律修订前,建议证券监管层放松对特定情形下上市公司减资弥补亏损的限制。
Abstract:
Reduction of capital is a legal process of decreasing a company's equity.This article compares the Company Law concerning to capital reduction and deficit covering,and analyzes the articles governing capital reduction within the Chinese Company Law and issues regard to listed companies' deficit coverage.Accordingly,based on the consideration of covering deficit by capital reduction as well as the practice of the regulator encouraging cash dividends,it proposes that systematical arrangements on said two issues shall be further amended to the Company Law and that security regulator shall mitigate the limitation to listed companies which intend to cover deficit by capital reduction under certain circumstances before the amendments of related laws and regulations.

参考文献/References:

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更新日期/Last Update: 1900-01-01