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近年来,关联方占用上市公司资金的现象非常严重,不仅严重侵蚀了上市公司的股本,构成了实质上的抽资、撤资行为,而且高估了上市公司资产及其流动性,导致利润异常波动,影响了上市公司的偿债能力和盈利能力,制约了上市公司的持续经营与发展。针对以上问题,笔者建议从以下方面入手寻求对策:首先,应完善企业改组模式,规范企业内部管理体制,保证上市公司人员独立、资产完整、财务健全;其次,应加强证券市场法制建设,加大证券市场的透明度和监管力度,彻底根除不规范行为;第三,应建
In recent years, related parties occupy the capital of listed companies is very serious, not only seriously eroded the share capital of listed companies, constitutes a substantial pumping, divestment behavior, but also overestimated the assets and liquidity of listed companies, resulting in abnormal fluctuations in profits , Affecting the solvency and profitability of listed companies, restricting the continued operation and development of listed companies. In view of the above problems, the author proposes to seek solutions from the following aspects: Firstly, we should perfect the reorganization mode of enterprises, regulate the internal management system of the enterprise, ensure the independence of listed companies, complete assets and sound financial performance; secondly, we should strengthen the legal system construction of the securities market, The transparency and supervision of the securities market will completely eradicate the non-standard behaviors. Thirdly, we should set up