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The controlling shareholders' agency problem is of great importance to corporate governance in china listed companies. The purpose of this paper is to study the controlling shareholders' agency problem from financing instruments and to analyze the relationship between the controlling shareholders' agency problem and equity financing preference.

中文摘要：控股股东的代理问题是中国上市公司治理的重大课题，本文的研究的题目是中国上市公司的股权融资中的代理问题，是从融资的方面对代理问题进行展开研究，分析了控股股东代理问题和股权融资偏好问题之间的联系，并提出改进的建议。

The items that consumers expected most were 'travel agency provides ticket reservation service,' 'travel agency is familiar with the whole plan,' and 'travel agency can assist with American Visa application.

三、最受消费者期望的项目依序为：旅行社提供代订门票之服务、旅行社了解整个赛程上的规划以及旅行社协助取得美国签证。

Guangdong Heping International Travel Agency Co., Ltd which is the former Kaiyuan Travel Agency located in Development Zone of Guangzhou was founded in 1985, and is the international travel agency approved by the state travel bureau for concurrently operating in exit tour, domestic tour, and entry tour.

广东开心假期是广东和平国际旅行社全资子公司，广东和平国际旅行社有限公司成立于1985年，前身是广州市开发区开元国际旅行社。是经国家旅游局批准可同时经营出境旅游、国内旅游、入境旅游的国际旅行社。

In west, there is not a generally accepted opinion, though there are much theoretical and empirical evidence, there are two theories: Dividend policy is relevant, vintner study dividend policy about dividend signaling by positive research, Jensen and Meckling created agency cost theory, they provide and analysis of the affects of agency conflicts among corporate stockholders, corporate managers and creditor; they suggest that management stock ownership can reduce agency cost by aligning their interests with shareholder's interest.

因为一定量的内部留存收益是保证公司长期发展的重要资金来源，而股利则为股东提供当期收入，股东对股利的不同偏好直接影响公司未来的股票价格，从而影响公司的发展，因此，在信息不对称的条件下，如何将公司实现的收益在股东和内部留存之间进行合理分配，以制定一个合理的股利政策，使股利的发放与公司的未来持续发展相适应，并使公司股票价格稳中有升，便成了公司管理层难以处理的实际问题，也使得对影响我国股利分配政策影响因素的研究变的尤为重要。

In west, there is not a generally accepted opinion, though there are much theoretical and empirical evidence, there are two theories: Dividend policy is relevant, vintner study dividend policy about dividend signaling by positive research, Jensen and Meckling created agency cost theory, they provide and analysis of the affects of agency conflicts among corporate; tockholders, corporate managers and creditor; they suggest that management stock ownership can reduce agency cost by aligning their interests, with shareholder' s interest.

在西方，人们对股利理论研究起步较早，但至今尚未取得一致的结果。主要形成了两大学术流派：股利无论和股利相关论。林特等人还运用实证分析方法对股利的停息传递效应进行了研究，得出了股利信号传递理论。詹森，迈克林还以委托――代理成本理论为研究框架，通过研究公司股东，管理和债权人三者的利益动机及分配关系，得出了股利分配代理成本理论。

The scale of appraisal agency became larger and the work expanded rapidly, but the market of appraisal entered into unordered and confused state of competition, quite of existing problem in the trade of appraisal appears day after day.But with the scale of agency enlargement and its business growth rapidly, some wrong was exposed gradually, some assets appraisal agency lack the effective quality controlling system, which lead to some operation violably, phenomenon of result deviate from fact seriously taking place occasionally. These results not only bring heavy loss to investor but also harm the social image of the trade of asset appraisal seriously.

然而，随着资产评估业务的增长和评估机构规模的扩大，逐渐暴露出一些问题，某些资产评估机构内部缺乏有效的质量控制制度，导致违规操作、评估结论严重偏离客观事实的现象时有发生，不但给投资者带来了惨重的损失，也使资产评估业的社会形象受到了严重的损害。

From the the law-and-regulation system, the legal position and function of the tendering agency, the market admittance condition, the agent business status, the team scale and distribution, systematically and objectively dissertated the basic development situation of tendering agency for construction projects in our country. Cleared up the main problem existed in this industry by analyzing and neatening. The three outside organization problems is that, the industry management system does not obey, the law and regulations is not enough to perfect and the tenderee has wrong understanding and behavior. The five inside organization problems is that, the agency is short of independence, employee quality is uneven, the quality of agent job is dissatisfied and the internal construction of enterprise lags.

从法规体系、代理机构的法律地位及作用、市场准入条件、代理业务开展情况、从业队伍发展规模及分布状况等方面，比较系统、客观地论述了我国建设工程招标代理行业发展基本情况；通过分析和梳理，基本理清了该行业当前存在的主要问题，即：行业管理体制不顺、法规不够健全、招标人存在认识误区和不规范行为等三类机构外部环境问题，和代理机构缺乏独立性、从业人员素质参差不齐、代理工作质量差强人意、市场行为不规范、内部建设滞后等五类机构自身问题，同时还结合具体招标案例对其中部分问题进行了重点剖析。

This article introduces the basic theory of Travel Agency Union, and analyzes the actuality, problems, prospect of Travel Agency Union in Qingdao. Also the article sublimes the travel theory through the investigation of Travel Agency Union in Qingdao and to some extent, it may also improve the practice to make the tourism of Qingdao better and better.

本文介绍了旅行社联盟的基本理论，对青岛市旅行社联盟的现状、存在问题以及前景进行了分析，这些正是对旅游实践的理论升华；在某种程度上，也可用来指导实践，使青岛的旅行社行业更好的实现转变，迎接国际化的挑战。

U.S. Air stone gas station media, marketing and direct sales to Tier II cities combined advertising agency operating mode, with China's own network of gas stations, relying on the regional agency authority to provinces for the division of standards, and the country strong The advertising agency signed an exclusive three-year agreement to jointly build, win-win development. To this end, U.S.

航美金石加油站媒体的营销采取一线城市直接销售与二级省市广告代理运营相结合的模式，以中国石化加油站的自身网络为依托，以省份为区域代理权限划分标准，与全国有实力的广告代理商签订三年排他性协议，共同建设、双赢发展。

In these schemes, the problem of 搊nce monitor, monitor for ever?is solved effectively, every escrow agency can verify correctness of the secret shadow that he escrows during secret shadow distribution and monitor agency can exactly decide which escrow agency forges or tampers secret shadow during monitor procedure.

这些方案有效地解决了&一次监听，永久监听&的问题，每个托管人能够验证他所托管的子密钥的正确性，并且在监听阶段，监听机构能够确切地知道哪些托管人伪造或篡改了子密钥。

This was not understood at the time, and therefore went unaddressed, until ascension became so distorted that we chose to stop ascending and wait for a time when all records would be revealed.

这在当时没有被了解，因此进行着无改编，直到提升变得如此扭曲，我们选择去停止提升并等待所有记录能被揭示的那一天。

The attack＇s nuisance value is increased because mobile phone networks also send notifications of new voicemail by sms,so an attacked phone may stop advising of new voice messages too,it warned.

它警告：这种攻击的危害增长是因为移动电话网络也会通过短信发送新语音邮件的通知。所以受到攻击的手机可也以停止新的语音信息的提示。