摘要
要约收购这种企业并购行为在西方资本市场上比较普遍,在我国尚属新生事物。由于我国资本市场的特殊性和复杂性,一些相关的管理制度还需在调整要约收购标准、建立部分要约收购制度、修改要约收购的定价方式、实施反收购和信息披露监管等方面加以改进和完善。
Tender offer,which is popular in western capital market,still belongs to an emergent novelty in our country.We need further development and improvement in readjusting criterion of tender offer,establishing sectional regulations,modifying the mode of pricing,actualizing the system of anti-takeover and the intendance of information publicity on account of the particularity and complexity of our capital market.
出处
《会计研究》
CSSCI
北大核心
2005年第3期36-41,共6页
Accounting Research
