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世界范围内,控股股东与上市公司之间普遍存在着关联交易,在中国也不例外。许多学者推测控股股东与上市公司建立关联内部资本市场的原因在于IPO之前,历经资产重组后控股股东所构建的内部资本市场。但是究竟是什么原因迫使控股股东与上市公司之间建立起内部资本市场,目前尚缺乏深刻而细致的理论解释与实证研究的数据支持。文章以控股股东为研究客体,借助人类行为理论──计划行为理论对控股股东与上市公司建立关联内部市场进行实证研究。
Around the world, there are common related transactions between controlling shareholders and listed companies, which is no exception in China. Many scholars speculate that controlling shareholders and listed companies to establish internal capital markets related to the reason is that before the IPO, after the asset restructuring, the controlling shareholder of the built-in internal capital markets. However, what is the reason forcing the controlling shareholders and listed companies to establish an internal capital market, the current lack of profound and detailed theoretical explanations and empirical research data support. The article takes the controlling shareholder as the research object and conducts an empirical research on the establishment of the related internal market between the controlling shareholder and the listed company by means of the theory of human behavior-plan theory.