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论证了股权分置格局下非流通股流通权的看涨期权性质,从而揭示了股权分置改革对价问题的理论基础,在定性方面澄清了过去对“流通股含权”的模糊认识,为股权分置改革对价问题的估算提供了一个新的视角。
This paper proves the nature of the call option of non-tradable shares under the pattern of non-tradable shares, so as to reveal the theoretical basis of the issue of non-tradable shares. This paper clarifies the fuzzy understanding of "tradable shares The non-tradable shares reform provides a new perspective on the issue of valuation.