尤因報業公司 的英文怎麼說
中文拼音 [yóuyīnbàoyègōngsī]
尤因報業公司
英文
ewing newspapers- 因 : Ⅰ動詞[書面語] （沿襲） follow; carry on Ⅱ介詞1 [書面語] （憑借; 根據） on the basis of; in accord...
- 報 : Ⅰ動詞1 （告知; 報告） report; declare; announce 2 （回答） reply; respond; reciprocate 3 （答謝）...
- 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
- 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
- 司 : Ⅰ動詞（主持; 操作; 經營） take charge of; attend to; manage Ⅱ名詞1 （部一級機關里的一個部門） dep...
- 尤因 : daniel ewing
- 報業 : the press as a profession
-
With the perfection of the market economic in china and reformation of share - holding mechanism and the security market, the tendency of the listed companies to conduct earnings management is becoming stronger and stronger, since the accounting reports of the listed companies have to be disclosed to the public, the accounting information reflected in the reports will have a wide and profound influence on the information users
而證券監管部門和企業的投資人、債權人等利益相關方對企業實力和發展能力的評估往往又以企業的盈餘水平為基準，因此，企業尤其是上市公司進行盈餘管理的行為取向也更為強烈。由於上市公司的會計報表要向社會公眾公開，並且其會計信息所影響利益相關人的范圍相當廣泛。After 1989, the increase of demand slowed down and facing the complexion of low degree of industrial concentration of product market and financial strain of medi um and small - sized enterprises caused by the circulating trap of " credit squeeze - - - bad loan ", the advantageous enterprises " " wallow in money ", specifically, those listed companies that could finance from the stock market, began to take predatory pricing strategy in succession and tried to enlarge market share and obtain high return by squeezing medium and small - sized enterprises out of the market after 1998, the vicious circle of deflation and " credit grudging " of banks in product and credit markets, overcapacity, the difficulty of retreating of loss - incurring enterprises in some industries from the market for institutional reasons and over - competition in some industries, led to the incessant decrease of enterprises " global income, persistent increase of rate of debts and constant rise of ratio of bad assets of banks, which further intensified the vicious circle of deflation and " credit grudging " of banks
如在改革開放初期，在產品市場需求旺盛和信貸市場預算軟約束的情況下，各類企業的最優決策就是採用高負債、高擴張的「負債的有限責任效應」策略來搶占市場並獲得高回報； 1989年以後，需求增速開始放緩，面臨產品市場產業集中度較低和信貸市場「信貸緊縮-不良貸款」循環陷阱導致的中小企業資金緊張的局面， 「錢袋鼓鼓」的優勢企業（尤其是那些可以通過股票市場融通資金的上市公司）紛紛採用掠奪性定價策略，試圖通過把中小企業擠出市場來擴大市場份額並獲得高收益； 1998年以後，產品市場和信貸市場形成了通貨緊縮和銀行「惜貸」惡性循環的狀況。產品市場上部分行業生產能力嚴重過剩，且由於體制等原因導致虧損企業無法退出，因此這些行業中出現了過度競爭的現象，企業總體收益的不斷下滑、負債率不斷提高以及銀行不良資產率的持續上升，又進一步加強了通貨緊縮和銀行「惜貸」的惡性循環。
分享友人