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中国证券发行资格管制:理论依据、特征描述与启示——一个基于文献的思考 被引量：1

The Certification Regulation of the Issuance of China's Securities: Theoretical Basis,Features Description and Inspirations——Thoughts on Literatures
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摘要 放松以会计业绩指标为基础的IPO审核制度将带来何种后果,近来成为一个炙手可热的问题,各种舆论和见解纷纷涌现,但普遍缺乏充分理论根据。本文首先系统梳理国内外关于证券发行资格管制及其后果的理论和证据,然后根据现有理论阐述我国IPO审核放松(即首次公开发行资格管制放松)的成本和收益,以及可能制约审核放松效果的因素。 The consequence of the deregulation of IPO certification,which is based on accounting numbers,has become a hot topic.There are lots of different opinions,but most of them lack theoretical basis.The article begins with the review of theories and evidence concerning the regulation of securities issuance certification,and discusses the costs and benefits of IPO certification deregulation and factors that might restrain the effects of deregulation.
作者 刘烨 瞿慧 刘海飞
机构地区 南京大学工程管理学院
出处 《上海金融》 CSSCI 北大核心 2012年第10期41-46,117,共6页 Shanghai Finance
基金 国家自然科学基金"投资银行竞争结构 IPO定价准确性与"新股破发"风险"(71203091)(项目负责人:刘烨) 江苏省教育厅指导项目"我国新股发行管制程度对发行公司质量的影响机制研究"(项目负责人:刘烨) 南京大学苗圃项目"我国再融资资格管制放松对上市公司隐性发行费用的影响研究"(项目负责人:刘烨) 江苏省自然科学基金面上项目(BK2011561)(项目负责人:瞿慧) 教育部留学回国人员科研启动基金资助项目(项目负责人:瞿慧)
关键词 IPO审核 管制放松 经济后果 IPO Certification Regulation Deregulation Economic Consequence
分类号 F830 [经济管理—金融学]
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参考文献36

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二级参考文献172

共引文献1218

同被引文献16

  • 1苑德军,李文军.中国资本市场效率的理论与实证分析(上)[J].河南金融管理干部学院学报,2002,20(5):1-4. 被引量：10
  • 2李国欣,郭彩琴,郭璐.中国股票市场的效率分析[J].统计与决策,2005,21(08X):90-92. 被引量：3
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引证文献1

二级引证文献4

上海金融
2012年 第10期

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