控制性股东对少数股东的利益侵占(隧道挖掘)成为公司治理研究的热点问题。
Controlling shareholders infringing the interests of minor shareholders, also called tunnel digging, is a hot topic in corporate governance studies.
现代商业集团中对公司控制权和现金流权的分离使控制性股东具有隧道挖掘的动机。
The separation of corporate controlling right from the right to control cash flow in modern commercial groups makes controlling shareholders have motif to dig tunnels.
在我国，由于上市公司股权高度集中，使得股东群体分化为控制性大股东和中小股东两个不同的利益集团。
Because of the equity concentration of listed companies in China, shareholder groups divided into two interest groups: controlling shareholders and minority shareholder.
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