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问题	改善资金用途必须经什么作出决议 -法律知识
释义	法律分析：根据中华人民共和国证券法改变资金用途必须经债券持有人会议作出决议。法律依据：《中华人民共和国证券法》第十五条公司对公开发行股票所募集资金，必须按照招股说明书所列资金用途使用。改变招股说明书所列资金用途，必须经股东大会作出决议。擅自改变用途而未作纠正的，或者未经股东大会认可的，不得公开发行新股。
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