上市公司再融资募集资金投向变更情况分析

摘要

随着我国证券市场的不断发展,再融资募集资金投向变更这一现象也变得越来越普遍,不可避免地使中小股东的利益受到侵害。规范我国上市公司再融资募集资金投向,应加强募集资金使用过程及变更情况的披露和监督,积极发展企业债券市场,扩大机构投资者的比例,完善证券市场的制度建设。%With the uninterrupted development of the securities market in China,the phenomenon of listed companies finanacing committed investment projects becomes so common that it ineviatably does harm to the interests of minority shareholders.Tt is necessary to pay more attention to the revelation and supervision to the use and change of financing capital,develop actively enterprise bond market,enalrge institutional investors ratios,and improve the system construction of securities market for the specification of listed companies finanacing committed investment projects.