超日太阳股权质押及其结果的案例分析会计学专业论文.docxVIP

Contents1．Introduction Contents 1．Introduction 1 1．1 Research background and significance 1 1．1．1 Research background ．1 1．1．2 Research significance 2 1．2 Literature Review ．．3 1．2．1 Analysis ofthe reasons for stock rights’pledge 3 1．2．2 Agency problemfrom the pledge of stock rights ． ． 4 1．2．3 The operating influence from stock rights’pledge 5 1．2．4 Literature Review ． ．．6 1．3 Research mentality and methods 7 1．3．1Research mentality 7 1．3．2Research methods ．7 1．4 Article content and framework 8 1．4．1 Article content 8 1．4．2 Article framework 8 2 Theoretical Overview of stock rights’pledge ．．10 2．10verview of stock fights’pledge 10 2．1．1 The Concept ofstock rights’pledge ．．10 2．1．2 The Type ofstock rights’pledge ．． ．．10 2．2 The reasons of stock rights’pledge ．．1 1 2．2．1 Transaction structure is simple ．．1 1 2．2．2 Maintaining or increasing the control right ．12 2．2．3 High process efficiency ．12 2．3 The operationofstock rights’pledge 13 2．3．1 The operationofpledgor 13 2．3．2 The operationofpledgee 14 2．4 The theoretical foundation ofstock rights’pledge ．14 2．4．1Asymmetric Information Theory 14 2．4．2 Capital Structure Theory 1 5 2．4．3 Signaling Theory ．．1 6 2．4．4 Control theory ．．17 3 The Introduction about CRTY’pledge of stock rights ．．18 TIT 万方数据 3．1The 3．1The Introduction about CRTY 18 3．1．1 The History of CRTY ．1 8 3．1．2 The Organizational S缸uctlJre ofCRTY ．19 3．1．3 The Capital Structure of CRTY ．20 3．1．4 the presentation ofMajor shareholder ．21 3．2 The resons ofCRTY’pledge ofstock rights． ． ． ． ． ． ． ． ． ． ．．22 3．2．1 Crunch ofBank lending ．．22 3．2．2 The investment’characteristics ofPV industry 22 3．2．3 Company’Demand to expand the scale ．．24 3．2．4 Personal investment of major shareholders ．25 3．3 The Overview ofCRTY’pledge ofstock rights． ． ． ． ．． ． ． ． ． 25 3．3．1 The situation ofCRTY’pledge ofstock rights 25 3．3．2 The Feature ofCRTY’pledge ofstock rights ．．26 4 The Consequence analysis of CRTY’pledge of stock rights ．．28 4．1 Analysis offinancial