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上市公司募集资金的管理和使用一直是管理层监控的重点,近年来创业板市场刮起的超募之风更使交易所加大了对超募资金的监管力度。针对巨额的超募资金,深交所先后出台了一系列政策,将超募资金的使用严格限定在发展主营业务上。尽管如此,上市公司超募资金的使用方向却上演花样年华。本文选取首批上市的28家创业板公司作为样本,通过分析其公告的109项超募投资项目,对创业板公司超募资金的用途进行统计分析。
The management and use of funds raised by listed companies has always been the focus of management’s monitoring. In recent years, the super-fund-raising style brought by the GEM has further strengthened the supervision of the super-raised funds by the Exchange. For a huge amount of raised funds, the Shenzhen Stock Exchange has issued a series of policies, the use of funds raised over the strict restrictions on the development of the main business. In spite of this, the use of funds raised by supermarkets has staged a festive season. This article selects the first batch of 28 listed GEM companies as a sample, through the analysis of its announcement of the 109 super-raised investment projects, GEM companies to raise funds for the use of statistical analysis.