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随着我国证券市场的发展,其配股政策处在不断变革中,新公司法对配股规则作了重大调整,这意味着证券市场的利益格局将重新分配。本文用利益相关者理论对这一问题进行分析,探讨门槛变迁与监管政策变化对监督机构、上市公司、投资者、会计师事务所、地方政府等利益相关者的影响。还讨论了配股门槛变迁是否有助于解决上市公司配股过程中存在的问题。
With the development of China’s securities market, its rights issue policy is undergoing continuous changes. The new company law has made major adjustments to the rules of allotment, which means that the interests of the securities market will be redistributed. This article uses stakeholder theory to analyze this issue to explore the impact of changes in thresholds and changes in regulatory policies on stakeholders such as supervisory agencies, listed companies, investors, accounting firms and local governments. It also discusses whether the changes in the distribution rights threshold help to solve the problems existing in the process of placement of shares by listed companies.