大股东占款

董辅礽高谈资本的贡献大股东占款金额与关联企业数呈正相关关系。

The amount of capital the big shareholders occupy is positively correlated to the number of affiliated enterprises .

股权结构的失衡、组织机构应有功能的丧失、市场机制不成熟及立法不善、执法不严都为大股东占款行为的发生提供了条件。

The unbalance of ownership structure , function deficiency of organizations , immature of market mechanism and legislation mismanagement , all those factors together provide the conditions for the behaviours of occupying .

通过实证方法得出结论：大股东占款对上市公司盈利能力、偿债能力和经营活动现金流量产生了消极的影响。

Through empirical research methods , the study draws a conclusion that the majority shareholders of listed companies capital occupying has negative impact to profit ability 、 repayment capability and operating cash flow .

实证方面，本文选取了我国上市公司2005年-2008年间的6093个有效样本，从大股东占款角度，对公司治理因素与大股东掏空行为的关系进行了实证检验。

In Evidence , the paper selected years between 2005 - 2008 , listed companies in China , about 6093 valid samples , from the perspective of the entrenchment of Controlling Shareholders , to analyze the corporate governance factors and substantial shareholder " tunneling " behavior in an empirical test .

结合河南省上市公司大股东及关联方占款的现状，分析了上市公司资金占用的特征和危害。

This paper combines the present condition of the big shareholders and related enterprises of the listed companies of Henan , analyses the characteristics and harm that the funds of listed companies are taken up .

结论显示，独立董事比例、董事长和总经理是否兼任、国有股比例、第一大股东持股比例、大股东占款对新增银行贷款融资总量和新增银行贷款融资成本具有显著影响。

The regressions show that rind ( ratio of independent director ), president doubles general manager , the greatest shareholders , state - owned share - holding rate and capital occupation of big shareholders have influence on bank loan amount and cost .