A、B股统一的方案设计——基于我国股权分置改革的经验的中期报告摘要：股权分置改革旨在消除股权分置造成的扭曲，在股权分置改革的背景下，A股与B股制度不同功能不太操作的局面也越来越明显。本文采用文献调查法、历史研究法、案例分析等研究方法，以股权分置改革为依据，从市场期望和企业经营等角度对A、B股统一的方案设计进行分析，并提出相应的政策建议。研究发现在推进A、B股统一改革过程中，应根据市场需要，以市场化方式兼顾所有利益相关方的利益，合理平衡过渡期的不确定性风险，尽快实现A、B股整合，为资本市场的健康发展提供更为可靠的基础。关键词：股权分置改革；A、B股；方案设计；市场化Abstract：Theequitysplitreformaimstoeliminatethedistortionscausedbytheequitysplit,andunderthebackgroundoftheequitysplitreform,thedifferentfunctionsoftheA-shareandB-sharesystemshavebecomemoreandmoreoperationallydifficult.Basedontheequitysplitreform,thispaperusesliteraturesurvey,historicalresearch,caseanalysisandotherresearchmethodstoanalyzethedesignofA-shareandB-shareunificationfromtheperspectiveofmarketexpectationsandenterpriseoperations,andputsforwardcorrespondingpolicysuggestions.ThestudyfoundthatintheprocessofpromotingthereformofAandBshares,itisnecessarytoconsidertheinterestsofallstakeholdersinamarket-orientedmanner,reasonablybalancetheuncertaintyrisksofthetransitionperiod,andquicklyrealizetheintegrationofAandBshares,providingamorereliablefoundationforthehealthydevelopmentofthecapitalmarket.Keywords:equitysplitreform;A-shareandB-share;designofscheme;market-oriented