摘要
股市是企业融资的重要场所 ,但受额度政策和指标限制的影响 ,处于扩张中的企业可以通过买壳上市而间接达到目的。上市公司壳的价值是公司上市之后的无形资产增值的一部分 ,具有稀缺性、持续融资功能、资本高价定位、政策扶持、良好的品牌形象等特性。壳资源的利用 ,是壳的控制权主体对壳资源功能的开发与运用。其模式可分为两种 :一为壳的控制权主体不发生转移模式 ;二为壳的控制权主体发生转移模式。
Stock market is an important financing place for a enterprise. But for quantum policy and mark limitation, an outspreading enter praise may come into the market through buying a shell. The value of its shell is the immaterial assets increased after it comes into the market; it has such characters as rarity, continuous financing function, policy support and good brand visualization. The use of its shell resource is for the controlling subject to develop and use the shell resource function. There are two models to use it; the one is for the controlling subject to shift; the another is for the controlling subject not to shift.
出处
《西南师范大学学报（人文社会科学版）》
CSSCI
北大核心
2001年第2期38-44,共7页
Journal of Southwest China Normal University(Philosophy & Social Sciences Edition)
