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对公司资源的控制权所带来的控制权私有收益已成为现代公司治理研究的核心内容。因为我国上市公司所处的制度环境有其特殊性,这就使得对控制权私有收益进行度量时不能简单地套用国外的计量方法,而应根据我国的实际情况进行分析。本文在国内外学者的现有研究成果的基础上对各种计量方法进行比较分析,进而提出改进的控制权转让溢价法对我国上市公司控制权私有收益进行计量。
The private benefits of control brought by the control of the company’s resources have become the core contents of modern corporate governance research. Because of the particularity of the institutional environment in which our country’s listed companies are located, this makes it impossible to simply apply foreign measurement methods when measuring the private benefits of control. Instead, it should be analyzed according to the actual conditions in our country. Based on the existing research results of scholars both at home and abroad, this paper makes a comparative analysis of various measurement methods and puts forward an improved premium control transfer method to measure the private benefits of the control of listed companies in our country.