expected relative value 中文意思是什麼
expected relative value
解釋
相對期望值-
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。 -
Because the capital market in china is in the stage of development, the relative financial accounting standard is experiencing the process of uninterrupted perfecting, and many scholars, including standard setters, are expecting to know the effects of the executing of financial accounting standard. hence, the purpose of this paper is to use the method of value relevance to judge whether the goal that the standard setters expected has been achieved
在我國，由於資本市場處于發展階段，相應的會計準則也處于從無到有、不斷完善的過程中，包括準則制定者在內的各方人士都希望知道準則執行的效果如何，因此本文的研究目的就是運用價值相關研究方法判斷我國會計準則頒布和變更是否達到了準則制定者期望達到的目的。
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