新股发行定价制度与我国的改革实践

来源 :中国乡镇企业会计 | 被引量 : 0次 | 上传用户:niitliu
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发行定价制度是新股发行制度的重要组成部分之一。新股定价是否合理将直接影响证券市场资源配置功能的发挥和市场运行效率的高低。如果发行价格过低,会减少筹资额,并导致大量资金囤积于一级市场。如果定价偏高则会降低投资者的收益率,甚至导致发行失败。
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