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近年来,上市公司市值管理的理论研究逐渐深入,相关实践也不断涌现。但是对于市值管理目标,部分上市公司存在曲解和误读,例如大股东对股价盲目追求和股权激励不合理等行为。本文对市值管理的概念、目标和作用进行了概述,然后对上市公司市值管理目标实现的路径进行了分析,最后根据影响市值的因素,提出了修正后的市值管理目标。
In recent years, the theoretical research on market capitalization of listed companies has been gradually deepened, and relevant practices are also emerging. However, for the purpose of market value management, some listed companies have misinterpretation and misunderstanding, such as blind pursuit of share price by majority shareholders and unjustified equity incentive. This article gives an overview of the concept, objective and function of market value management. Then it analyzes the path to realize the goal of market value management of listed companies. Finally, according to the factors that influence the market value, we put forward the revised target of market value management.