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2006年是我国资本市场发生重大转折之年。在这一年里,股权分置改革不断推进,最终基本完成,从一定程度上扫除了制约我国资本市场健康发展的制度性障碍;而针对上市公司控股股东所进行的“清欠风暴”也基本为上市公司卸掉了影响其正常经营发展的历史包袱。本文将三九医药、莲花味精、粤金曼三家受控股股东占款的上市公司作为典型案例加以分析,对控股股东占款背后的原因、控股股东占款方式进行剖析,并进一步探讨建立规制控股股东占款现象的长效机制。
The year 2006 witnessed a major turning point in the capital market in our country. During the year, the non-tradable share reform continued to progress and was basically completed. To a certain extent, the institutional obstacles to the healthy development of the capital market in our country were cleared up. In the light of the “clear-down storm” conducted by controlling shareholders of listed companies, It basically also removes the historical burden that the listed companies have affected the normal operation and development of the listed company. This paper analyzes the reasons behind the occupation of controlling shareholders and the ways of controlling shareholders’ occupancy by taking the listed companies accounting for the three controlling shareholders of Sanjiu Medicine, Lianhuaweijing, Yuejinman as the typical cases, and further discusses the establishment of regulatory control Long-term mechanism of shareholder’s payment phenomenon.