普通股发行价格的确定，要本着公平、合理的原则，兼顾新、老股东的利益；既要重视股票的“价值”，又要适当考虑股票供求关系；既要参照外国经验，更要立足中国实际。本着上述原则和精神，本文拟就我国普通股发行价格的确定办法，提出一些参考性意见，望能起到抛砖引玉的作用。 The determination of the issue price of common shares should be based on the principle of fairness and reasonableness while taking into consideration the interests of the new and old shareholders. We should attach importance to the “value” of the shares and give due consideration to the relationship between the supply and demand of the shares. Chinese reality. In line with the above principle and spirit, this article intends to put forward some reference opinions on the method of determining the issuance price of common stock in our country, hoping to play a valuable role.