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继1999年7月29日证监会发布《关于进一步完善股票发行方式的通知》之后,9月9日证监会又发布了《关于法人配售股票有关问题的通知》,允许三类企业(即国有企业、国有资产控股企业、上市公司)所开立的股票账户既可用于一级市场配售股票,也可用于投资二级市场的股票。这两个《通知》不仅给市场,更是给这三类企业带来了深远的影响。本文着重讨论这两项《通知》对上市公司财务的影响。
Following the release of the “Circular on Further Improving the Method of Stock Issuance” issued by the CSRC on July 29, 1999, the CSRC also promulgated the “Notice on Relevant Issues Concerning Legal Shares Placement” on September 9, allowing three types of enterprises, namely, state-owned enterprises , State-owned assets holding companies, listed companies) to open the stock account can be used for both primary market placement of shares, can also be used to invest in secondary market stocks. These two “notices” not only give the market but also bring far-reaching impact to these three types of enterprises. This article focuses on the financial impact of these two Notices on listed companies.