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大股东资金占用问题长期以来都是中国资本市场中的一个突出问题,大股东资金占用问题在我国上市公司中曾经相当严重。从理论上看,大股东资金占用具有普遍的适用性,是被控制公司向控股股东进行利益输送的重要手段,并可能对被控制公司产生不利的经济后果,从实际情况来看,我国上市公司的大股东资金占用现象相当突出,不仅过去非常严重,今后仍然不可忽视,因此,研究大股东资金占用问题将具有重要的现实意义。
The issue of occupation of major shareholder funds has long been a prominent issue in China’s capital market. The problem of capital occupation by major shareholders has been quite serious in China’s listed companies. From a theoretical point of view, the occupation of funds by major shareholders has universal applicability, which is an important means for controlled companies to transfer their interests to controlling shareholders and may have unfavorable economic consequences for controlled companies. From a practical point of view, China’s listed companies It is not only very serious in the past, but still can not be ignored in the future. Therefore, it will be of great practical significance to study the problem of capital occupation by large shareholders.