摘要
近两年,采用定向增发方式进行再融资,已成为中国证券市场中上市公司和投资者追逐的热点。发行定价是定向增发过程中的核心环节,如何对上市公司定向增发定价合理性进行分析鉴别已成为投资者应当关注的重要问题。
In recent China, using directional and newly issued shares to refinance has become hotspots, after which the listed companies and investors in our securities market are all running all the time. Issuance price is the key link in the process of the directional and newly issued shares. Investors should pay more attention to how to analyse and judge the issuance price. And also it is the core element of this article.
出处
《哈尔滨商业大学学报（社会科学版）》
2009年第4期25-29,共5页
Journal of Harbin University of Commerce:Social Science Edition
关键词
增发定价
大股东
财务投资者
利益输送
additional pricing
major shareholeders
financial investors
benefit transportation
