论文部分内容阅读
中国上市公司热衷于送股,股民希望送股。有人说,送股反映了上市公司的发展潜力。但是经过统计,我们发现,业绩和股本同步增长的公司(比如珠海中富,燕京啤酒)极少。按复权算,每股税后利润增加和减少的公司也大体对半。那么上市公司出于何种目热衷送股呢?一个原因是:为了更多地配股圈钱。因为配股比例不能超过上一年送配后的总股本的30%。现在送的多,将来就配得多。总股本因送股增加一
Chinese listed companies keen to send shares, shareholders want to send shares. Some people say that sending shares reflects the development potential of listed companies. However, after statistics, we found that there are very few companies (such as Zhuhai Zhongfu and Yanjing Beer) whose performance and share capital increase simultaneously. According to the compound right, after-tax profit per share increase and decrease of the company is generally half. So what is the purpose of public companies to send shares it? One reason is: in order to distribute more money. Because the proportion of rights issue can not exceed 30% of the total share capital after the delivery of the previous year. Now send more, with more in the future. The total share capital due to one increase