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The introduction of independent directors system should be combined with the status of listed companies in China. The establishment of independent directors system with its own characteristics will have a strong practical relevance to perfect the management structure of listed companies.

引进独立董事制度，应当与中国上市公司的现状相结合，建立体现自身特点的独立董事制度，这样对完善上市公司的治理结构，才有较强的现实针对性。

The fixed assets investments of firms, one of the most important managerial activities, is widely studied by Hesperian scholars, however, systematical empirical investigation on FAI of China listed firms is quite lack. The present dissertation tries to make a progress in this area. The start point of the paper is the control types of large shareholders of listed firms.

企业的固定资产投资活动是企业最重要的活动之一，西方国家的学者们进行了广泛的研究，然而对我国上市公司的固定资产投资行为进行系统分析的实证研究极为缺乏，本文试图来加强这一领域的研究。

Insurance performance of listed companies dropped sharply with the bank increased the performance of listed companies in sharp contrast.

保险上市公司的业绩下降与银行大幅增加形成鲜明对比上市公司的业绩。

In today"s time, because of many reasons which existed both in and out of the listed company, many flaw, such as, faultiness, inauthenticity, and out of time are existed in the information disclosure process of listed company. The information "internal person" hold is much more than the information small shareholders hold, so the "internal person" can use their information advantage to encroach the small shareholders" interests easily.

现阶段，由于公司内部与外部的众多原因，我国上市公司的信息披露还存在着不完整、不真实、不及时等缺陷，公司的"内部人"掌握着比中小股东更多的信息，他们就可以利用信息优势，通过关联交易、虚假出资、非法占用公司资金、调整报表操纵利润等方式对中小股东进行侵害。

Innovations: The first innovation is that it is targeted on the banking and overcomes incomparability by the disparity of different industries; this thesis analyzes financial condition of listed banks based on free cash flow which overcomes the shortage of operating activity net cash flow and financial indexes based on accrual basis, creating cash flow index early-warning model, binding the result of factor analysis and discriminant analysis to evaluate comprehensively, giving warning limit and judging warning degree based on factor score and discriminant score and reducing misjudgment of single statistical method; Financial early-warning system of listed banks is constructed with cash flow index early-warning system and non-financial index BSC early-warning system.

本文的创新点：仅以银行业为研究对象，克服行业差距带来的不可比性问题；以自由现金流量为基点分析上市银行的财务状况，克服以往学者所采用的经营活动净现金流和以权责发生制为基础的财务指标的不足，创建了现金流指标预警模型；综合因子分析和判别分析两种统计方法，以因子得分和判别得分为尺度设置警限、判断警度，降低单一统计方法的误判性；融合现金流指标预警体系和非财务指标的平衡计分卡预警体系构建了上市银行财务预警体系。

Through seeking for a scientific and effectual evaluation theory and method on operating achievement for non-stated listed companies, it will urge them to know clearly about their real management status, to lead their enterprises to put scientific management into practice and to level up their operation. Thus non-stated listed companies can be in an indefectible position in the drastic market competition, what's more they can lead all non state-owned enterprises to grow in strength endlessly.

通过探索建立科学有效的民营上市公司的经营业绩评价理论和方法，将促使民营上市公司认清企业的真实经营状况，引导企业进行科学管理，促进民营上市公司的管理水平提高到一个新的层次，这样才有可能在激烈的市场竞争中立于不败之地，进一步带动所有的民营企业不断发展壮大。

In fact, over the past few years the profits of some listed companies there are indeed fake, I summarized some listed companies inflated profits mainly in the following 10 means: First, the establishment of law and in fact no correlation between control of the company, a large number of transactions, to do virtual income.

事实上，这几年部分上市公司的利润确实存在虚假成分，本人总结出部分上市公司虚增利润主要有以下十大手段：一、成立法律上无关联关系而实际上控制的公司，进行大量交易，虚做收入。

To pay income tax return for the year, Chongjian income tax expenses, net profit increase For income tax Xianzheng back to enjoy the preferential policies for listed companies, according to the Ministry of Finance, on a cash basis return of income tax system, it was received directly Chongjian income tax expense, to their total profits of listed companies Provision income tax, paid when Provision of more than income tax, then, should be returned for refund of income tax and pay some more, will be Chongjian income tax rebate of the amount for little or negative, inflated profits.

七、多交所得税，年度内申请退回，冲减所得税费用，增加净利润对于一些享受所得税先征后退优惠政策的上市公司，根据财政部的规定，对返还所得税采用收付实现制，收到时直接冲减所得税费用，上市公司先按利润总额计提所得税，而交纳时超过了计提的所得税，然后申请退回应返还的所得税和多交纳的部分，将退回部分予以冲减所得税费用数额很少，甚至出现负数，虚增盈利。

This paper takes "the rules of deficit listed companies intermit and terminate come into the market" as its research target. The rules as the exit mechanism was issued by China Securities Regulatory Commission on Feb 22,2001. It has significant impact to our country's securities market, investors and listed companies.

本文针对中国证监会 2001 年 2 月 22 日出台的《亏损上市公司暂停上市和终止上市实施办法》，讨论了《实施办法》作为我国证券市场上的退出机制，它的实施将会对我国的证券市场、投资者以及上市公司产生的巨大的影响。

But admitted, the current development of military enterprises, there were still many questions: First, more than 50 listed companies inside and outside the military industry is very broad distribution, and the majority of smaller scale, it is difficult to take on Group using capital firms grow in size and strength of the main objectives; Second, a military enterprises in relation to a specific situation, holding a number of enterprises listed companies, and some even reached more than 10, resulting in the division of Group internal resources and management difficulties.

但他承认，对军工企业目前的发展，但仍有许多问题：一是超过50个，境内外军工上市公司是非常广泛的分布，规模较小，多数的是困难的，集团采取利用资本公司扩大规模和实力的主要目标；第二，就具体情况的军工企业，持有上市公司企业的数量，有的甚至达到10多个，在出现的分裂集团内部资源和管理上的困难。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐