listed corporations 中文意思是什麼
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Listed corporations are dispensable parts of a security market
上市公司的治理問題是本文關注的主題。 -
The phenomena of accounting information falsity of listed corporations have surfaced now and then, and the trend is getting worse
近年來，上市公司會計信息失真現象層出不窮、屢禁不止，而且有愈演愈烈之勢。 -
The author holds that the monistic external - supervision of t he corporation is the essential reason, and pluralism of the external - supervision of listed corporations shall be recognized
這就使上市公司外部缺少一種有效的約束機制，難以對公司及個人行為進行有效地控制。 -
This paper analyzes the influence of decentralization of stock right structure on the dividend - paying policy of the listed corporations, and puts forward the point that the dividend - paying tendency, contrary to the generalized anticipation, will not be intensified after stock right decentralized allot revolution, which is based on the following empirical tests : the earning capability difference between dividend - paying and non - dividend - paying listed corporations, the preference to dividend - paying corporation of tradable shareholders and the relationship of stock right structure and dividend - paying tendency
通過對我國分紅與不分紅上市公司盈利能力、流通股東對分紅公司的偏好以及上市公司股權結構與分紅傾向三方面的實證，探討股權結構的分散化將對我國上市公司股利政策產生的影響，提出了股權分置改革后，我國上市公司分紅傾向很可能與廣泛預期相反，呈下降態勢。 -
In present dissertation, most stirpses are repartitioned and redefined, and the structure characteristic, course of formation, cause of formation, function and risk of stirpses are analyzed. the main conclusions are : [ 1 ] rapid development of corporations engenders urgent demand of financing, conflict between capital market imperfection and demand of financing leads corporations to control listed corporations by purchasing " shell " and enhance it ' s financing capability ; [ 2 ] two kinds of pricing institution of stock provides stirpses for controlling listed corporations by low cost, monitoring institution imperfections provides corporations for operating listed corporations. adjust of national assets provides more " shells " ; [ 3 ] more private corporations purchase listed corporations, some of them form stirpses ; [ 4 ] stirpses have positive influence about adjusting industry and enhancing capital market financing function ; [ 5 ] stirpses magnify financial risk by controlling listed corporations, and transform listed corporations from shareholders benefit to block shareholder benefit, having tendency of infracting shareholders benefit
本文主要的結論： [ 1 ]中國企業的迅速發展對融資有迫切的要求，中國國內資本市場發展不完善與這種強烈的融資需求的沖突導致了企業尋求通過買「殼」的方式控制上市公司，以此來提高自身的融資能力； [ 2 ]中國上市公司股票的兩種定價機制為「系」低成本控制上市公司提供了可能，監管機制的不完善為「系」提供了操縱上市公司的空間，國有資產在調整過程中從部分競爭行業退出，為資本市場提供了一定數量的「殼」資源； [ 3 ]民營企業紛紛買「殼」上市，在這個過程中，部分實力突出的企業形成了「系」 ； [ 4 ] 「系」現象對進行行業整合、提高資本市場融資能力等方面起到了積極的作用； [ 5 ] 「系」通過對上市公司進行的操縱放大了金融風險，將上市公司的股東利益最大化變為大股東利益最大化，存在著侵害小股東利益的潛在傾向。 -
We find some evidence suggesting the importance of asymmetric information theory and agency cost theory in explaining the financing choice of our listed corporations
非對稱信息理論和破產成本理論對我國上市公司具有較好的解釋性。 -
They are firm size, profitability, non - debt tax shield, growth, tangibility, ownership structure and firm governess structure which are based on the issues of empirical study. the results suggest that the capital structures of our listed corporations are different comply from those of the empirical analysis in developed countries,
公司的盈利能力、公司規模、成長性、非債務稅盾和所有權結構對上市公司資本結構影響顯著，並且在各年的影響程度不同。 -
With the advancing of stock right decentralized allot revolution, the share percentage of state - owned stockholder of the listed corporations in china will decline because of the all - tradable of stock
摘要隨著股權分置改革的推進，我國上市公司國有股股權比例會經由全流通而降低。 -
A positive study on the equity structure of fujian listed corporations
福建上市公司股權結構的實證研究 -
Banks, the listed corporations and all the investors were challenged by a growing number of credit risk. china have speeded up economy restructuring since she joined wto ; however credit deficiencies continue prevalence in china. as one of the most important risks in financial industry, credit risk is very prominent in securities market and the exposure on credit risk increases a lot
結論認為kmv模型較之其他信用風險模型可以很好地分析出我國上市公司的信用風險，這有助於有效檢測我國投資者和上市公司所面臨的信用風險，對于規范和監督我國證券市場的發展有著深遠的意義，對于促進我國經濟的持續繁榮和發展起到了重大的作用。 -
Multiple financial index of listed corporations and its positive analysis
上市公司復合財務指標及其實證研究 -
This article is based on the line " past - present - future " of accounting information disclosure, consisting of eleven components which are : the historical development of accounting information disclosure, accounting information disclosure and market efficiency, accounting information and its disclosure theory, the analysis of accounting information demanders and suppliers, the reasons of defects in accounting information disclosure of listed corporations in our country and the resolutions, the financial reporting models of listed corporations in china, the accounting information disclosure on internet of our listed corporations, the auditing system of accounting information of our listed corporations, and the references
本文以會計信息披露的「過去現在未來」為主線，由緒論、會計信息披露的歷史演進、會計信息披露與市場效率、會計信息及其披露理論、會計信息需求者分析、會計信息供給者分析、我國上市公司會計信息披露缺陷的成因分析及對策、我國上市公司財務報告模型、我國上市公司會計信息的網上披露、我國上市公司會計信息的審計制度、參考文獻等十一部分內容組成。一、緒論。 -
In recent years, the phenomena of the distorted accounting information in the listed corporations have surfaced frequently, and it is getting worse which not only deeply frustrates the investors ’ confidence but also undermines the healthy operation of security market
財務舞弊是企業有意識地錯報漏報會計信息，偽造盈餘的會計造假行為，是會計信息失真的主要表現之一。近年來，上市公司披露虛假會計信息的案例不斷見之於報端。 -
By introducing the informal proportion of profit, the author sets up a mathematic model to explain how to control the unlawful income as to lessen the adventures and regulate the unfair tradings. to meet this end, affective supervision mechanism should be established. the standardization of the affiliated trades of the listed corporations must depends on the inter - supple
通過引進關聯交易的非正常收益率，建立數學模型，說明怎樣通過控制關聯交易的非正常收益來控制關聯交易的風險和收益，從而減少和規范不公平關聯交易，使我們對關聯交易產生的機理，從而真正規范上市公司的關聯交易有更清晰和深刻的認識。 -
Analysis of forwarning of listed corporations ' financial failure
關于上市公司財務失敗預警的實證分析 -
On the optimization and adjustment of the structure of stock ownership of listed corporations
相互制衡的股權結構與上市公司治理改進 -
The most of the listed corporations came from the government enterprise. some of the good assets exchanged to the listed corporations
從有利的方面來講，公允的關聯方交易能夠降低交易成本，優化資本結構，幫助企業實現集團利潤的最大化。 -
A variety of affiliated trades take place among the listed corporations, involving trade contacts, property reorganizations, goods " selling and buying, property replacement and trusteeship. among them fairness and unfairness are two most prominent characters. therefore, the final solution to the problems is to control and regulate the unfair affiliated dealings
上市公司關聯交易行為多種多樣，業務往來中存在關聯交易，資產重組中也有關聯交易，有商品購銷中的關聯交易，有資產置換中的關聯交易，也有託管經營中的關聯交易等等。 -
Furthermore, the affiliated relationship among the trading parties can largely save the business cost, time and promote the trading efficiency. however, on the other hand, if no appropriate supervisions of law are given, the trading parties and listed corporations may take advantage of the trading conditions for the purpose of making unlawful interests for themselves
那麼其交易行為屬於市場經濟環境中的一種正常行為，並且，由於交易雙方存在著關聯關系，還可以大量地節約商業活動中所發生的多種交易成本，節約交易時間，提高交易效率。 -
Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching
在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
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