特別股股本 的英文怎麼說
中文拼音 [tèbiégǔgǔběn]
特別股股本
英文
capital - preferred stock- 特 : Ⅰ形容詞(特殊; 超出一般) particular; special; exceptional; unusual Ⅱ副詞1 (特別) especially; v...
- 別 : 別動詞[方言] (改變) change (sb. 's opinion)
- 股 : Ⅰ名詞1 (大腿) thigh; haunches 2 (機關、企業、團體中的組織單位) section of an office or enterp...
- 本 : i 名詞1 (草木的莖或根)stem or root of plants 2 (事物的根源)foundation; origin; basis 3 (本錢...
- 特別股 : preferred stock
- 特別 : 1 (與眾不同) special; unusual; particular; out of the ordinary 2 (格外) especially; particula...
- 股本 : capital stock; capital; stock; equity股本比率 ratio of capital stock; 股本持有比例 capital shares...
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In the years of errors and corrections respectively, through the empirical analysis on stockjobbing amount and price, it researches there ' s no difference on studied sample and control sample in appointed areas, and the investors of our securities business have no specially attention on these information. on the other word, we validate the corrections of accounting errors have no market conductibility. later, it analysis the reasons
分別在會計差錯的發生年度和差錯的更正年度中,通過測試和控制樣本的股票交易量、平均超額收益率和累計超額收益率在報表公布日前後各30天的時窗內的檢驗,說明我國證券市場的投資者對這類信息未予以特別關注,即我國上市公司的會計差錯及其更正行為不具有市場傳導效應,並進一步從理論上分析了這種現象產生的原因。This article is composed by four parts. the foreword introduces simply the process of from establishment to development and contabescence of shanxi bank and the operating and running status. then bring forward the theme of this article that the organizational and managing system was the determinant factors of the prosperity and decline of shanxi bank and its experiences and lessons lend a helping hand to the enterprises of our time. the first part mainly tells of the organizational system and managing mode which drove the development and prosperity of shanxi bank, i t was consisted of the organizing system of the ownership departing from the power of management, and the capital frame of composing by the yin - share and manpower - share, and the human resources management system including high - level various and with elasticity distributing system and strict managing system, and the rigorous mamaging system and flexible running frame, and the enterprise culture of combining tigtly with the ru culture
組織制度方面,主要通過對票號所有權與經營權相分離的組織制度的研究,總結其對票號發展所起到的重要作用;資本構成方面,主要對票號銀股、身股並重的資本構成,特別是票號實行的頂身股制度進行研究,總結其對員工所形成的有效激勵作用;用人體制方面,主要從激勵和約束兩個方面分別進行研究,一方面是票號分配體制的高水平、多樣化、富於彈性,對票號員工形成了有效的激勵作用,另一方面是嚴格的人員選拔、培養、任用以及監督、獎罰等管理制度,對票號員工形成了有效的約束作用;管理制度和經營體制方面,主要通過對票號各類號規進行分類研究,分別從管理制度和經營體制兩類內容來著手,總結票號管理制度的健全和經營體制的靈活對票號業務發展所起到的重要作用;企業文化理念方面,分別從員工教育和儒商融會兩方面進行研究,總結票號對員工道德教育的重視給票號帶來的良好企業風尚以及儒商融會理念使票號在經營方面更加成熟穩健、注重企業長遠利益。Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law
再次,國外立法上的一些基本制度我國沒有,如解散登記制度,股東出現僵局訴請法院判決解散制度,特別清算中的債權協定製度,清算人因違法或惡意對第三人承擔連帶賠償責任制度,司法特別清算制度,清算人的代表性制度,法院消極監督清算制度,帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足,造成了我國公司法人退出市場機制的嚴重混亂,損害了債權人和利害關系人的利益,增加了市場主體交易不安全感,破壞了市場經濟秩序和商業道德,浪費了社會資源,削弱了法律的權威性和嚴肅性。文章認為,完善我國公司解散和清算制度,應借鑒和引進發達國家的法學理論和法律制度,統一我國有關解散和清算立法,在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范,填補立法空白,創設法院解散公司制度,廢除行政特別清算制度代之以司法特別清算制度,健全和嚴格違反清算規定的法律責任制度(包括民事責任,刑事責任,行政責任,改變現行行政處罰范圍偏廣,民事賠償范圍偏窄,刑事追究空白太多的不協調狀況) ,從而構築起科學的公司解散和清算制度,使之符合我國經濟生活的客觀需求,符合市場經濟發展的基本方向,並與國外立法通例趨同。Takeover offer for listed companies is the universal way to take over listed companies in modern company ' s system. in the process of taking over the listing company, minor shareholders are always in the inferior status. protection of minor shareholders " rights is an important value objective of system of takeover. how to standardize takeover offer for listed companies for protecting of minor shareholders benefit is the problem that legislation will solve and that should also be paid attention to on judicial practice. relatively typical type of takeover by offer appeared in capital market, the protection of minor shareholders ’ interests in the target company has become the purpose of legislation and added some protected measure of minor shareholders ’ interests, but the expected goal has not been achieved completely. so it is necessary to establish a perfect system to protest minor shareholders ’ interests in the target company. so we should learn more from precedent experience of legislation and perfect the relative laws and regulations on tender offer, strengthen the protection to minor shareholders, equipoise the rights and obligation of all interested parties in tender offer
中小股東合法利益的保護是要約收購制度的重要價值目標。如何規范上市公司要約收購,保護目標公司全體股東特別是中小股東的利益,既是立法要解決的問題也是司法實務中應當關注的問題。我國的資本市場上出現了較典型的要約收購方式,立法也以目標公司中小股東利益的保護為主要價值取向,創設了一些中小股東利益的保護措施,但從其運作效果來看,在要約收購中目標公司中小股東的利益仍未得到有效的保護。Government ' s monopoly of capital market also leaded to the " shell " value of listed company which is irrelative to the company ' s invest value, which made the higher general price in the market. in addition to, the structure of investors which is consisting of many individual investors and few institution investors lets it easy to manipulate the stock market for the institution investors. according to the origins of the systematic risk, it is necessary to improve the market mechanism and market efficiency to eliminate the system root of the risk to decrease the risks
突出地表現在:資本市場服務于國企轉制,造成上市公司股權結構存在缺陷,致使公司治理失效,上市公司缺乏持續發展的能力,公司經營風險轉化為市場的系統性風險;政府對資本市場準入的行政性壟斷,形成上市公司「殼」價值,虛高股票市場價格,引發系統性風險;金融市場分割,特別是貨幣市場資金缺乏進入資本市場的正常渠道,利率市場化水平低,影響金融資產定價,導致違規融資盛行,加大了市場風險;而由於市場監管不到位,以散戶為主的投資主體結構,則易導致機構大戶利用內幕信息操縱股價,機構投資者的發展不僅沒有成為穩定市場的力量,反而成為操縱市場的主力,加劇了市場波動。In recent years, with further development of security market and establishment of modern enterprise system in china, the theory and practice of enterprise operation performance measurement have been developed greatly in china, and then more and more scholars have engaged in the research of this area, especially non - financial performance measurement and strategic performance measurement attract more people ' s attention today and so have become heated issues in theory. however, this trend cannot weaken the financial performance measurement ' s importance in an enterprise ' s inner management system. whether a shareholder or a leader of a company will not invest their capital in an enterprise which cannot bring back satisfactory financial result, noneffective financial performance measurement will surely destroy value of your firm
近年來,隨著我國證券市場的深入發展和現代企業制度的建立,企業經營業績評價理論和實務在我國得到了很大的發展,已有越來越多的學者從事于業績評價相關問題的研究,特別是非財務業績評價和戰略業績評價越來越多地得到了人們的重視,現今已成為了理論界的熱門話題,但是,這並不能掩蓋財務性的業績評價在企業管理中的重要作用,無論是股東還是公司的領導者都不會對一個不能帶來滿意財務結果的事業投入資本,不科學的財務業績評價方式肯定會損害企業的價值,而作為指導整個企業經營的總目標和衡量企業綜合經營成果的核心財務指標的選取是否科學直接影響著整個業績評價體系的有效性。By analyzing and studying the theory and practice difficulties of implementing eso motivation in domestic enterprise, and referring the essential character of the enterprise, especially the state - owned ones, the study suggest that the key point of theory and practice of designing motivation mechanism is property right system which need to establish modern enterprise system based on perspicuity of property right, that the key joint of designing and implementing eso is setting up the reasonable examination system for solving both the lack of incentive and restrict, recommending eva method as the performance examination system, and that the considerable relation of present and further for operating eso is connecting the short term incentive coming from the enterprise with the long term motivation from stock market
分析和研究了中國企業實施期權激勵的理論與實施難點,結合我國企業特別是國有企業的本質特徵,提出了我國企業激勵機制設計的理論與實踐的結合點是產權制度,必須深化和加快建立以產權明晰為基礎的現代企業制度;指出了建立既解決激勵不足又完善約束機制的科學合理的考核制度是我國企業實行期權激勵的設計和實施的結合點,推薦採用經濟增加值法作為我國企業實行股票期權激勵的企業價值或業績考核體系;論述了改變公司經營者報酬結構,將以會計盈餘為基礎的短期激勵與以市場價值為基礎的長期激勵相結合是我國企業實行期權激勵的現實和未來的結合點。So on the basis of descriptions on the control rights, this dissertation tries to demonstrate the influence of the states of the control rights on corporation governance structure, especially the vicegerent collisions between the controlling shareholders and the smaller shareholders, on which it puts forward some policies and suggestions to make the governance structures of the listed private - controlled companies consummate. and this depends on the analyses on the share structure 、 character and controlling of levels of factual controllers 、 share proportion of every level shareholders on the control chain and states of control rights etc. this paper is divided into five parts
本文參考laporta等人關于控制權的定義,試圖通過對樣本民營上市公司的股權結構、實際控制人的性質和控制層級、控制鏈條上各層級股東的持股比例以及控制權狀態等因素的分析,論證公司控制權狀態對民營上市公司治理結構的影響,特別是控制性股東與中小股東之間的代理沖突,並在此基礎上提出進一步完善民營上市公司治理結構的政策建議。This thesis mainly used the methods of comparable investigation and comprehensive analyze to make a preliminary research : shareholders derivative suit refers to such a suit : when a company ' s legitimate rights and interests are infringed upon by other people, especially the people having control powers, such as shareholders, parent company, directors and management personnel, and, while the company is slack to exercise its litigation rights, the shareholder being up to the standard can institute a proceeding to the infringer for the sake of company ' s rights and interests by his / her own name to holder the infringer subject to legal liabilities
本文主要運用比較研究和綜合分析的方法,對以下問題進行了初步的探討:派生訴訟指當公司的正當權益受到他人侵害時,特別是受到有控制權的股東、母公司、董事和管理人員的侵害,而公司怠於行使訴權時,符合法定條件的股東以自己的名義為公司的利益對侵害人提起訴訟,追究其法律責任的訴訟制度。They are all large - size and model companies taken as models, but not include companies which are unlimited liability and limited partnerships, because these are obvious differences on ideas of governance between the two kinds of companies. the former is based on the governing structure of legal person, adapts to modernization mass - production. but the latter is a kind of enterprise form based on human credit and reputation and it is identical to simple family and single house labor
另外還需特別指出的一點是,本文選擇研究的公司是以現代股份有限公司為藍本的大型規范公司,而不包括規模較小的無限公司和兩合公司,因為這兩類公司的治理理念是有顯著差異的,前者以法人治理結構為基礎,是與現代化大生產相適應的,而後者以人的結合為基礎,是與簡單的家族、家庭生產相一致的企業型態,它強調的是靈活與高效原則。While the development of securities business and internet, it is in dire need of transferring capital between bank and stockjobber safely and expediently. the transferring system between bank and stockjobber is an important financial means. there are many modes to arouse transferring
隨著現代企業制度在全國范圍的逐步建立和金融市場的日漸完善,大量的資本流通於銀行和證券營業所之間,利用現代科技手段特別是網路實現貨幣和股票的可靠流通和交換是證券業及銀行業殛待解決的問題。The author affirmed : the institutes should be changed to a joint company running in the system of shareholders " meeting, directors " meeting and supervisors " meeting. the adjusting of capital should obey the principle of " the high directors owned shares being main, the managers and kernel technologists owned shares being domination, the private and other enterprises " owned shares being more than half, and the state owned shares being less than half. in order to get the human capital coming true, it is recommended that the institutes can give shares when high managers buy the shares of the institutes and give the right of getting bonus in future to kernel technologists
通過研究,筆者認為:在企業組織形式上要建立股份制的現代企業制度,形成三會制約的現代企業管理體制;在資本結構重組過程中,要按照「高管人員持股居主導地位,經營層和核心技術人員持股居控制地位,職工和社會持股居控股地位,國有股居次要地位原則」調整股權結構:要特別注意人力資本實現問題,通過配股、期權等辦法解決高管人員和核心技術人員智力成果的資本化。In practice, however, mr mcvey argues that investors, particularly fund managers, are only too happy to accept a bid premium from a private - equity group
可麥克維認為,在實際中投資者,特別是基金經理人,都只會高高興興地接受私人股本集團提出的收購溢價。As a result, interest rate is the lest sensitive factor, the speech of relative power man is the most sensitive factor, and behavior of the leader shares or problem shares of the market are important as well. also ways which are used to assist regulators make decisions and evaluate what have been always made are put forward, that are single apex of time series probability cut and chaotic degree. the two ways are demonstrated through index data from which information noises are cut out
本文提出信息噪聲的概念,通過統計中國股市歷年來影響股市波動的重要政策、公司信息,進行信息的分類、統計整理,並按各類信息對股市影響力的大小排序,得出利息率是股指的最不敏感因素,股市相關政要的講話是股指的最敏感因素,個股特別是問題股和龍頭股的表現對股指的波動有重要影響的結論,供股市政策決策參考。The first charter : the article explains the basic category of insider trading, the insider trading ( insider human ' s trading ) is a type of the error deed. the writer observed the deeds of insider trading in chinese securities market and revealed the characteristics of insider trading. that the government intervenes the insider trading turns to a trend, but it does n ' t mean the theory has been solved
第一部分,文章介紹了內幕交易的基本范疇,內幕交易又稱內部人交易,是一種獨特的不正當交易行為,通過對我國證券市場內幕交易行為的透視,揭示了我國證券內幕交易行為的特點,特別是央視《經濟半小時》記者對著名經濟學家吳敬鏈先生的采訪報道后,中國證券市場愈演愈烈的內幕交易和操縱股價行為給世人以深刻的震撼力。In this thesis on the basis of study of electric power enterprises, especially the generation plants, research is carried on the realistic significance, the configuration of the budget management system and its effectiveness as well as the design and evaluation of the budget mode. such studies are built on the reform background of electric industry of china where there will be a separation of generation plants and the transmission grids, and competition is introduced for the power entering the transmission lines
本文以電力企業特別是發電企業為立足點,以電力體制改革后「廠網分開,競價上網」為背景,從電力體制改革的目標和實際出發,運用預算管理的基本理論和基本方法,並結合對江蘇諫壁發電廠、大唐股份有限公司陡河發電廠的實地調研,就發電企業的預算管理的現實意義、預算管理體系的構造及其有效實施等問題進行研究,對其預算管理模式做出設計與評價。Through the analysis of cisco and lenovo, the text gets the conclusion : it ’ s the normal requirement to process merger and acquisition for the enterprises hoping to develop, the purposes of merger and acquisition is to get the effect of merger and acquisition. the text sets corresponding analysis index, especially adding the enterprise growing index which can show the enterprise ’ s value and developing trend in the future
在實證方法上,本文不是採用目前普遍運用的股票價格波動測演算法,而是設置了相應的分析指標,特別是加入了企業成長指標(銷售增長率和資產增長率)分析,它可以更好地說明企業未來價值和發展趨勢。The article gives a full investigation of fmoar by importing the theory of rent - seeking and digs out the institutional factors behind fmoar, which are unfair listing system, sole magnitude of state - owned shares and over - intervention of government. managerial levels of listed companies are intended to seek rent under such institutional circumstances while natural profit - seeking activities are interrupted
本文利用尋租經濟學理論對報表性資產重組進行全面分析,發現造成這一現象的制度根源在於上退市制度的不合理,國有股的一股獨大和政府(特別是地方政府)的過度干預。It is a very important problem to reduce systematic risk to ensure steady develop of capital market and economy
化解和防範資本市場特別是股票市場系統性風險,是我國經濟發展中亟待解決的問題。As to the operating practice of sif ( ssf ), the thesis bring forwards a series of complete operating design project ; considering the high financial technical demand of sif ( ssf ), the thesis make systematic packing up and analysis on basic transaction strategy of sif ( ssf ). because of the importance of financial safety, the author pay highly attention to the latent high risk of the intensively dummy sif ( ssf ) transactions, on the ground of which, then the author put forwards with foresee the design project of risk distribution and risk control mechanism in sif ( ssf ) transactions in china
在股指(票)期貨交易運行實務方面,提出了一套較完整的運作設計方案,希望能為股指(票)期貨交易開辦決策所參考;針對股指期貨和股票期貨的交易需要較強的金融技術支持的要求,對股指(票)交易的基本策略進行了系統的整理和分析。從金融安全的角度,作者非常關切高度虛擬化的股指、股票期貨交易(特別是股指期貨交易)所潛在的高風險特性,結合國際成熟經驗,前瞻性的提出了我國金融期貨交易的風險分擔與控制機制、監管體制的設計方案。分享友人