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随着我国股权分置改革的深入和监管法规的完善,大股东侵占上市公司利益的行为得到一定抑制,但是拥有上市公司控制权的大股东与中小股东之间的利益冲突仍然是当前我国公司治理的核心问题。大股东侵占上市公司利益的动机与手段越来越隐蔽,技术环节越来越精细,利用商业承兑汇票运作进行利益侵占就是其中的方式之一。本文将通过杭州钢铁股份有限公司(600126以下简称杭钢股份)的商业汇票运作案来分析上市公司大股东侵占上市公司利益的可
With the deepening of non-tradable share reform and the improvement of regulatory laws and regulations, the behavior of large shareholders in encroaching upon the interests of listed companies is restrained. However, the conflicts of interest between the major shareholders and the minority shareholders with the control over listed companies are still the current problems of corporate governance The core issue. One of the ways in which the major shareholders’ motives and means to encroach on the interests of the listed companies are becoming more and more subtle and their technical links are getting more and more meticulous. The use of commercial acceptance bills for profit encroachment is one of them. This article will analyze the operation of the commercial drafts of Hangzhou Iron and Steel Co., Ltd. (600126 hereinafter referred to as Hangzhou Steel shares) to analyze the major shareholders of listed companies invade the interests of listed companies may