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Lord, the American Ambassador in China, to participate an exchange plan. In September 1987, Mr. Li went to America again for his master degree. In June 1989, Mr. Li attained his master degree on International Finance from Brandes University. As an analysis of Acadian Investment Management Company, Mr. Li started his investment management practice in 1990. In March 1991, Mr. Li was employed by the famous Wall Street Investment Bank and the Brother Braun Corporation as senior analysis in investment strategy department, analyzing and researching investment strategy. In September 1995, Mr. Li was appointed by the Oppenheimer Funds and responsible for the global stock investment.

1986年6月，李山泉受美国驻中国大使洛德邀请，参加美国汉弗莱交流计划。1987年9月，他重返美攻读学位。1989年6月，获布兰德斯大学国际金融硕士学位。1990年作为为Acadian投资管理公司的分析师开始投资管理的实践。1991年3月到纽约华尔街，被著名的老牌华尔街投资银行、布朗兄弟公司聘任，在投资战略部任高级分析师，从事投资战略的分析研究。1995年11月应聘到奥本海默基金公司，负责该公司环球股票投资的管理工作。

The accusative of · of fund manager Michael of company of finance and economics of Thrivent of Yahoo small shareholder expresses:"Yahoo is exploring replacement scheme all the time, but optimal choice accepts Microsoft namely buy a request."

雅虎小股东Thrivent财经公司的基金经理迈克·宾格表示："雅虎一直在寻求替代方案，但最佳选择就是接受微软的收购请求。"

Article 56 The Company shall disclose the punishments received in the current year, including the punishments and public decries imposed by the CSRC, the Securities Association of China and securities exchanges on the Company and its directors, supervisors and senior managers, and gross punishments imposed by departments in charge of public finance, taxation, foreign exchange and auditing, etc.

第五十六条应披露公司本年度被处罚情况，包括公司和董事、监事和高级管理人员被证监会、证券业协会、证券交易所处罚或公开谴责，以及被财政、税务、外汇和审计等部门做出重大处罚的记录等。

Analyses the three kinds of crime which modified and added by amended bill of criminal law : the requisites for the offence of misstating report finance and accounting, the accusation and requisites for the fraudulent bankruptcy and infringing the asset of listed companies. Chapter V researches the defect and perfection of the criminal law when it secures the liability institution of company by compares the antique company law.

第五章研究了在新旧《公司法》背景下刑法对公司治理制度保护的缺陷和完善，重点分析了《刑法修正案》修改和新增的三个犯罪：分析了虚假提供财会报告罪的构成要件，对破产欺诈犯罪行为和掏空上市公司资产犯罪行为的罪名和构成要件进行了探讨。

This article elaborated the balance records the branch customs stationthe origin, the development and its the principle, from the finance,the customer, internal flow and the study and the growth and so onfour stratification planes analyzed the balance to record the branchcustoms station the appraisal target system; Analyzed the balance torecord the branch customs station the characteristic and our countryenterprise records the branch customs station using the balance thenecessity; Discussed the enterprise to record branch customs stationusing the balance the step; The question which through when theBeijing square day dragon advertisement limited company's application,summarized the advertisement company to apply the balance to recordbranch customs station pays attention.

本文阐述了平衡记分卡的起源、发展及其原理，从财务、客户、内部流程和学习与成长等四个层面分析了平衡记分卡的评价指标体系；分析了平衡记分卡的特点及我国企业应用平衡记分卡的必要性；探讨了企业应用平衡记分卡的步骤；通过在北京四方天龙广告有限公司中的应用，总结了广告公司应用平衡记分卡时注意的问题。

With this background, the paper is trying to make an empirical study on the information content of interim finance reports our listed company disclosed In the process of research, firstly, an analysis of cumulative average abnormal return is carried out Through testing the degree of deviation from zero of cumulative average abnormal return statistically in the certain test window in the days around the disclosure of interim surplus, the paper analyses whether the interim surplus our listed company disclosed has information content Secondly, an analysis of earning response coefficient is made.

在研究过程中，首先对我国上市公司中期财务报告会计盈余信息含量进行了累计平均超额报酬率分析，通过考察中期财务报告会计盈余公告日前后的某个特定研究窗口的累计平均超额报酬率偏离零的程度，对我国上市公司中期财务报告会计盈余是否具有信息含量进行初步的定性分析。

Since its inception, through continuous expansion, the company owns 15,000 square meters space and currently employs 66 people, 4 Senior Veterinary Officer, the company has: Manager, Management Section, Finance, General Price Assessment Branch, Market Department , the Operations Branch, disinfection and quarantine, Transport Agency, and especially large pig-breeding base, after-sales service branches, in the reception area outside.

自成立以来，经过不断的扩建，公司拥有场地15000平方米，现有员工66人，高级兽医师4名，公司设有：经理、管理科、财务科、综合价格评估科、市场处、业务处、消毒检疫科、运输代办处、特大型养猪基地、售后服务科、驻外接待处。

Our company was founded in the 1970s and early 2000 for the restructuring of private enterprises, the Company has machinery manufacturing, production and processing a long history, the factory covers 40,000 square meters, of which the production, storage, office space 26,000 square meters, has a staff Nearly 500, including engineering and technical staff of 70 people (three professors, six were in Engineering, college education 82), the four companies under the Ministry: the Ministry of Health technical, marketing department, QC, enterprises and the Ministry of Finance Three plants (spline shaft, hydraulic suspension, the crankshaft casting process).

我公司始建于二十世纪七十年代，2000年初改制为民营企业，本公司有着机械制造、生产加工悠久的历史，厂区占地40000㎡，其中生产、仓储、办公用房26000㎡，拥有员工近500名，其中工程技术人员70人（教授级3人、高工6人、大专以上学历82人），公司下设四大部：生技部、营销部、质检部、企财部和三个分厂（花键轴类、液压悬挂、曲轴铸造金加工）。

The Dongguan HongBaoShi trading limited company is enterprise which retails things to flow, The company unceasingly expands the scale of sale by the selling on credit, but behind the selling on credit it is the receivable account which rises unceasingly. The receivable account which accumulates excessively much, can seriously affect the enterprise finance condition and the normal management.

东莞市红宝石贸易有限公司是一家东莞地区的分销物流企业，公司必然通过赊销不断扩大销售，而赊销的背后就是不断上升的应收账款，应收账款积累过多，会严重影响企业财务状况和正常经营。

Trading Address : Road Town, Tortola British Virgin Islands Craigmur chambers Co.Register Number BVI International Business Companies are the off-shore companies with a great number of advantages, such as: 5 Requires a minimum of only one shareholder and one director; 4 The directors and shareholders can be entities or individuals resident in any country 9 The payment of minimum capital is not required, and the shares can be issued at par or non par value; 13 Neither the minutes book nor the shares book need to be certified by any authority of BVI; 12 Can transfer its domicile and continue existing as a company incorporated under the laws of a jurisdiction outside of BVI; a foreign company can also become a BVI IBC; Subject has the following purposes and objects: The principal object is to engage either in the Virgin Islands or abroad, in the purchase, sell, disposal, dealing, transfer, barter, ownership, negotiate, finance, administration to grant guaranties in favor of obligation of third parties with or without mortgage or pledge of the corporation assets, give or borrowing money in loan, giving or taking in commission, mortgage, security, lease, use, usufruct, or receivership, any kind of property, whether real or personal stock or rights, and make and accept all kinds of deals, contracts, operations, business and transactions of lawful commerce.

贸易住址：道路城镇， Tortola 英国的维京群岛 Craigmur 室公司寄存器数字 BVI 国际的生意公司是有很多的利益远-海岸公司，如此的当做： 5 需要只有股东和1位指导者的1个最小量； 4 指导者和股东可能是任何的国家实体或个体居民 9 付款最小的首都不被需要，而且部份可能在标准或非标准价值被发行； 13 既不是会议记录本也不是部份书需要到被 BVI 的任何权威检定； 12能转移它的住所而且存在如1家公司在 BVI 的外面在司法权的法律之下吸收；1家外国的公司也能变成 BVI IBC；主题有下列各项目的和物体：主要的物体在维京群岛也要答应或在国外答应，在购买中，卖，处理，行为，移动，物物交换，所有权，商议，财政，行政由于或没有抵押贷款或公司资产的保证，给予或外来语贷款的钱允许保证品支持第三者的义务，在佣金，抵押贷款，安全，租约，使用，用益权或 receivership，任何的类型财产中举行或拿，是否真正的或个人的存货或权利，而且赚并且接受法律许可的商业各种的交易，契约，操作，生意和交易。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。