查询词典 shareholder

With the controlling shareholders share the same trademark brands, large advertising expenses from the controlling shareholder of expenditure And the controlling shareholder with a brand share of listed companies is almost a common problem, some property owned by the controlling shareholders, some property owned by the listed companies, the controlling shareholder owned property rights in the circumstances, the listed companies only pay a small fee to use, and the brand Promotion of large fees from the controlling shareholder of expenditure, not to share listed companies, listed companies inflated the profits.

五、与控股股东共用同一个商标品牌，大量广告宣传费开支由控股股东开支与控股股东共享用一个品牌几乎是上市公司的一个通病，有的是由控股股东拥有产权，有的由上市公司拥有产权，在控股股东拥有产权的情况下，上市公司只需支付少许使用费用，而品牌宣传的大额费用由控股股东开支，而未让上市公司分摊，虚增了上市公司的利润。

This paper explores shareholder approach, material approach and investment approach to cash flow, and it is concluded as follows: Net present value calculated is equal for shareholder approach and material approach, but for fixed assets investment projects, shareholder approach is far more concise and workable than material approach and provides direct cash flow information with clear and useful economic significance. Investment approach analyzes forecast cash flow for investment projects from a different angle, not only offering additional managerial accounting information, but also testing the properness of and providing theoretical support for shareholder approach and material approach.

通过对股东现金流量法、实体现金流量法和全投资现金流量法模型的研讨，提出如下观点：股东现金流量法与实体现金流量法计算的净现值是相等的，但对寿命期有限的固定资产投资项目，股东现金流量法远比实体现金流量法简洁易懂，便于操作，其提供的现金流量信息直观，经济意义明晰，有用性强；全投资现金流量法从另一个角度进行投资项目的预期现金流量分析，不但能提供补充的管理用会计信息，而且能对股东现金流量法模型的正确性进行验证，互相提供理论上的支持。

After reasoning at large,allshareholder's rights are for shareholders rights,there is no shareholder's rightwhich is not for shareholder's right.The so-called self-profit right is the rightwhich the shareholder get his property profit,and the so-called common-profit rightis the right which the shareholder participates in a corporation's managementaffairs.

经考证后认为，所有的股东权都是为了股东的利益，不存在为了非股东利益的股东权；所谓的自益权是股东获得财产利益的权利，而所谓有共益权是股东参与公司管理事务的权利。

In case the shareholder of the enterprise has paid part instead of full of the contributable capital without violating legal contribution provisions, and this shareholder waives the shareholding of the unpaid contribution, and another shareholder or a new shareholder intends to take over it, the declaration of waiving the shareholding of the unpaid contribution of the shareholder shall be submitted (1 original, signed by the relevant shareholders' legal representative, sealed by the shareholders).

企业股东已缴付部分出资，但未缴清全部出资，在不违反法定的出资规定情况下，该股东自愿放弃其未缴付出资部分的股权，而其他股东或新股东愿意承接该部分股权的，提交该股东自愿放弃其未缴资股权的声明(原件l份，有关股东法定代表签字，股东盖章)。

In case a shareholder of the enterprise fails to pay the contributable capital (including provision of cooperation conditions) and quits the enterprise willingly, and another shareholder or a new shareholder intends to take over the contribution (including provision of cooperation conditions) of the withdrawing shareholder, the voluntary shareholding withdrawal announcement of the quitting shareholder shall be submitted (1 original, signed by the legal representative of the shareholders, sealed by the shareholders).

企业股东因未缴付出资自愿退出企业，而其他股东或新股东愿意承接退股股东的出资的，提交退股股东自愿退股声明(原件1份，各股东法定代表人签字，股东盖章)。

Think that the company manages the demand resolves three problems: Under the situation of ownership with controlling the power separation, the solution executive entrusts the agency problem with the shareholder, from but guarantee the shareholder benefits maximize; In gather medium-sized ownership of a share construction nextly, how moderate the problem of the proprietor a benefits, especially protect the small shareholder was not infringed upon by the big shareholder: Under the situation of the shareholder pursues the benefits to maximize, moderate the benefits related it the problem of a relation.

认为公司治理需要解决三个问题：在所有权和控制权分离的情况下，解决经营者和股东之间的委托代理问题，从而保证股东利益最大化；在集中型的股权结构下，如何协调所有者之间利益的问题，特别是保护中小股东不被大股东侵犯；在股东追求利益最大化的情况下，协调利益相关者之间关系的问题。

The fourth part is aiming at regulating the transactions between the controlling shareholders and the company. The author first expounds on the theoreticalfoundations of such regulation--the principle of shareholder equality and thefiduciary duties of the controlling shareholder. Then he compares the three different modes of legislation concerning the regulations on the transactions between the controlling shareholder and the company. After that ,the author concludes that we can borrow from the USA and Germany their relevant institutions. That is, disapplying the rule of exclusion of voting rights of the controlling shareholder, perfecting the recission system of the decision of the shareholders meeting and the rule of shifting the burden of production of proof. The author thinks that the adoption of those measures will achieve a reasonable balance between the efficiency and fairness of the RPT with the controlling shareholder.

第四部分针对控制股东与上市公司的关联交易，首先论述了规制此类交易的公司法理论基础——股东平等原则和控制股东诚信义务，接着在对美国、德国和韩国三国相关规制模式进行了比较之后，认为我国可以借鉴美国和德国的相关制度，取消控制股东在关联交易决议中的表决回避制度，并辅以股东大会决议撤销制度的完善、交易公平性的举证责任转换制度的采纳和损害赔偿制度的设立，以确保控制股东与上市公司的关联交易能够在效率和公平之间达到合理平衡。

This dissertation is from the point of large shareholder, discussing the relation of large shareholder's shareholding and investment of enterprise under large shareholder control, open out the mechanism of large shareholder aggrieves atomic shareholder and creditor through investment, and the mechanism of large shareholder chose investment to realize maximum of enterprise value and reduce agency cost of large shareholder.

本文从大股东的视角出发，讨论存在大股东控制的情况下，大股东股权比例与企业投资的对应关系，揭示了大股东通过投资对小股东和债权人利益侵害的内在机理，以及大股东为实现企业价值最大化而降低代理成本时对投资的选择的机理。

Based on the data of listed companies suiting study, this paper tests the expropriation by controlling shareholder in public companies. The results show that the connection between the expropriations by the controlling shareholder with the proportion of controlling shareholder is a reversal 'U', the expropriation by the controlling shareholder is significantly negative related with the shares of the second shareholder, and the expropriation by the controlling shareholder is significantly positive related with the rate between debt and asset.

以我国1998 和1999 年新上市的符合研究要求的公司作为研究样本，对母公司侵占上市公司资金行为进行了研究，以第一大股东对上市公司资金侵占净额占上市公司总资产的比例为研究指标，对股权结构变量和关联交易变量进行回归，得出：上市公司第一大股东的持股比例，与其对上市公司的关联交易型&隧道挖掘&资金占用成倒&U&型关系；上市公司第二大股东的持股比例，与第一大股东对上市公司的关联交易型&隧道挖掘&资金占用成显著的负相关关系，第二大股东对于抑制第一大股东的侵占行为具有一定的作用；上市公司的负债比例越高，大股东对上市公司的资金占用就越多等结论。

It with the stockholders rights structure target, the company governs the structure target to carry on the multiple regression analysis The result show that the connection between the expropriations by the controlling shareholder with the proportion of controlling shareholder is a reversal'U', the expropriation by the controlling shareholder is significantly negative related with the shares of the second shareholder, the first major stockholders as the state-owned enterprise holding must be more easier than the non-state-owned enterprise holding to invade behavior and the expropriation by the controlling shareholder is significantly negative related with the independent trustee proportion.

数据结果表明，控股股东和上市公司之间的关联交易规模与控股股东持股比例呈显著的正相关关系，控股股东持股比例与上市公司的经营性资金被占用率呈倒&U&型关系；第二大股东对于抑制控股股东与上市公司之间的关联交易规模具有一定的作用；当控股股东为国有企业控股时要比非国有企业控股更容易发生大股东侵占行为。

By the time of its fall, most of the prisoners were writers who had written against the corruptions of the government.

到它被攻陷的时候，里面多数的犯人是写了反对政府贪污文章的作家。

The most obvious variation to ovum morphological character was that the color was changed from light green to sepiaceous in embryonic development, and all the ovums were almost hatched after 96h.

在胚胎发育过程中卵的形态特征最明显的变化是颜色从淡绿到深褐色，卵在发育96h后卵基本全部孵化。