虛構股息 的英文怎麼說

中文拼音 [xūgòugǔxī]
虛構股息 英文
fictitious dividend
  • 虛 : Ⅰ名詞1 （空虛） void; emptiness 2 （政治思想等方面的道理） guiding principles; theory 3 （二十八...
  • 構 : Ⅰ動詞1 （構造; 組合） construct; form; compose 2 （結成） fabricate; make up 3 （建造; 架屋） bui...
  • 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...
  • 息 : Ⅰ名詞1 （呼吸時進出的氣） breath 2 （消息） news 3 （利錢; 利息） interest 4 [書面語] （子女） on...
  • 虛構 : fabricate; make up; fiction
  • 股息 : dividend; stock dividend股息單 dividend warrent; dividend rate; 股息單調換券 talon; 股息收益 divi...
  1. 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。
  2. This article is divided into four parts : part one emphasizes the common theory that corporate governance structure figures out the agent problems caused by the separation of ownership and control power, and sets forth correlative research done by domestic and foreign scholars from the relationship between centralization degree of ownership and performance, the relationship between incentive of senior managers and performance, and the relationship between board and performance. and puts forward some deficiencies in domestic research, for example, the select of performance is bald ; most research methods are cross section analysis, there is little research basing on both time serial and cross section datum ; and there is little research have the inside and outside corporate governance factors in the selection of corporate governance structure indexes

    描述性分析介紹了我國上市公司治理結構的現狀;通過公司治理變量的線性組合，採用主元分析法來構造反映公司治理水平的指標z ，並由此z指標回歸經營績效指標得出公司經營績效與公司治理的整體效果有相同方向變化的結論;變量之間的相關關系揭示了這些變量之間關系的合理信息;面板數據結果顯示:第一大股東持股比例、國有控股虛擬變量與經營績效負相關;第二至第十大股東股權集中度、董事會持股比例和總經理持股比例與經營績效正相關。
  3. This thesis is mainly on the civil liability for misrepresentation on the securities market and is divided into three parts. the first part of this article is focus on the definition of misrepresentation and compromises the following topics. first, this article held that misrepresentation is the behavior of unjust and improper disclosing information and stating facts, secondly, the author thought misrepresentation could be classified according to subject of misrepresentation, stage of information disclose, natures of misrepresentation and contents of misrepresentation

    從主體上來看虛假陳述的主體具有特定性，其主體主要包括發行股票或公司債券的公司、負責證券承銷事務的證券公司以及為證券發行出具文件的中介機構；從客體上說，虛假陳述違反的是證券市場信息披露制度中的義務性及禁止性規范；從客觀方面來看，虛假陳述的手段是製造假相或掩蓋真相，使投資者產生錯誤認識而進行證券交易；從主觀方面來說，虛假陳述主體主觀上須有過錯。
  4. Among these irregular behaviors, there exist some things much the same, like overdrawing fund, legal persons exchanging stock in name of individual, intermediary institutions putting forward fabricated certifications, listed companies showing fabricated financial statements and market controlling, issuing stock by chief, exchanging stock irregularly, expanding fabricated information, etc. nearly twenty accounting rules have been decreed so far since the first accounting rule was declared in 1997 in china

    中國證券市場出現的違法、違規行為具有一定的同質性，主要表現為透支挪用資金、法人投資者以個人名義炒股、中介機構出具虛假證明、披露虛假財務報表、市場操縱、欺詐發行、內幕交易、虛假消息等。我國自1997年公布第一個會計準則以後，至今為止已頒布了近20個準則，不斷修訂《公司法》 、 《證券法》等各種監督法規，但仍然無法徹底制止財務報告舞弊案例的發生。
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