| 近代中国华商企业“红股”的嬗变--以华商上海水泥公司资本增殖为中心 |
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| 引用本文： | 郭岩伟,张华勇.近代中国华商企业“红股”的嬗变--以华商上海水泥公司资本增殖为中心[J].安徽史学,2015(5):88-95. |
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| 作者姓名： | 郭岩伟 张华勇 |
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| 作者单位： | 西南财经大学 马克思主义学院,四川 成都,611130;浙江科技学院 经济管理学院,浙江 杭州,310023 |
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| 摘 要： | 资本是维系企业生存和发展的命脉,而股份制企业筹集资本则不外乎对外招股和内部增殖两种途径。在近代中国华商股份制企业的创立和发展过程中,就对外招股而言,延续着一种按认购股份比例赠予红股的传统;就内部增殖来看,亦出现了一种以配发股份(红股)代替现金分红的制度。当在同一家企业中出现上述两种红股先后更替的嬗变时,则不仅反映了企业财务状况的改善,而且还体现了企业在制度设计上的优化。
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| 关 键 词： | 红股 上海水泥公司 资本增殖 |
The Transformation of Bonus Share of the Chinese Enterprise in Modern China---An Analysis of the Capital Proliferating of the Shanghai Cement Co.,Ltd |
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| Abstract: | Capital is the key of maintaining the living and developing of enterprise,and the raising capital of joint -stock enterprise is nothing more than floating shares from external and capital proliferating in interior.In the process of establishment and development of the Chinese joint -stock enterprise in modern China,there were giving bonus share in proportion on the ba-sis of traditional culture while raising capital by floating shares and issuing bonus share instead of offering cash while paying dividend and bonus.When the transformation from traditional bonus share to modern bonus share happened in one enterprise, it not only reflected the improving of financial condition of the enterprise,but also manifested optimal design of enterprise insti-tution. |
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| Keywords: | bonus share the Shanghai Cement Co Ltd paid -up capital |
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