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成熟的市场中有比较完善的约束机制和有效的市场监管机制,若大股东敢于冒险违规越雷池一步,就会付出高昂的代价近日,证监会、公安部、国家工商总局等八部委联合发出《关于进一步做好清理大股东占用上市公司资金工作的通知》,对大股东恶意占款,至今仍未完成清欠的上市公司下了最后通牒。大股东恶意占款缘何屡禁不止,其危害有哪些,如何从源头上解决问题再次引起各方关注。恶意占款的原因分析大股东占用上市公司资金的现象,是在资本市场利益主体约束机制不完善、监管不到位的情况下,上市公司大股东在追求自身利益最大化过程中的行为扭曲所致。
Mature market has a relatively perfect restraint mechanism and effective market supervision mechanism, if the big shareholders dare to risk a violation of the more thunderstorms will pay a high price Recently, the Commission, the Ministry of Public Security, SAIC and other eight ministries jointly issued a " Circular on Further Clearing Capital of Listed Companies by Major Shareholders’ Notice, which laid down a ultimatum on the malicious occupation of the major shareholders and the listed companies that have yet to complete the settlement of debts. Why does the majority shareholder maliciously keep incessantly, what are its harms, and how to solve the problem from the source once again aroused the concern of all parties. Analysis of the causes of malicious accounting Large shareholders occupy the phenomenon of listed companies funds is the main body of the capital market interests of the imperfect discipline and regulation is not in place, the major shareholders of listed companies in the pursuit of their own interests in the process of maximizing distortions .