上市

In face of special treatment or come back to the securities business, the retroactive adjustment for fundamental accounting error is a good choice of company.

当上市公司面临可能被ST、申请恢复上市或其他的关键情况时，作为"救命稻草"，重大会计差错更正是公司的最后选择。

The Management System for Listed Corporation was designed to release accouter from nitty-gritty activities of account working. The software can automatically analyze and accounting corporation's account, and make an accurate result.

上市公司财务管理系统的开发主要是让广大财务人员从繁琐的财务处理中解脱出来，让计算机对上市公司的财务进行核算和分析，以达到精确和迅速的效果。

Article 16 In the process of the auction of the share rights, the amount of shares of the listed company held by the bidder and the amount of shares he bids for shall not accumulatively exceed 30% of the amount of shares issued by the listed company.

第十六条股权拍卖过程中，竞买人已经持有的该上市公司股份数额和其竞买的股份数额累计不得超过该上市公司已经发行股份数额的30％。

Finally, propose solution of listed company of administration structure, in order to fine promotion growth of listed company

最后，提出上市公司治理结构的解决方案，以便更好的促进上市公司的成长。

Analytic personage expresses, achieve cast a company to appear on the market through selling it is normal that company stock gets accrual fact to belong to, but a few of firm of not Alexandrine city are achieved cast partner to be decreased centrally inside a week hold " from ", it is coincidence very however.

分析人士表示，创投公司通过出售上市公司股份获取收益实属正常，但不同上市公司的几家创投股东在一周内集中减持"离场"，却很是巧合。【以下内容为IT者网站提供英文翻译，未经授权请勿转载

The analysis reveals that:(1) Because there isn"t significant relationship between earnings management and management compensation, managers don"t have a notable motivation on self-benefit basis to reinforce earnings management for increase their compensation level;(2) The Stock Options Incentive stimulate managers on earnings management, the higher management stock proportion, the higher earnings management of listed companies.

本文通过实证研究发现：(1)由于我国上市公司盈余管理程度与管理层薪酬水平之间不存在高度相关关系，管理层出于自利目的，为提高其薪酬水平而进行盈余管理的动机不显著；(2)我国上市公司的股权激励制度刺激了管理层的盈余管理行为，管理层股权激励程度与盈余管理之间呈显著正相关关系，管理层持股比例越高，上市公司盈余管理程度就越高。

Independence" is the cornerstone and soul of the system of independent director But the Chinese companies listed on Chinese stock exchanges exist some unreasonable factors such as shareholder rights and so on This kind of independence is imperfect in reality This article analysed the main reasons that affect the independent nature of "independent director in Chinese companies listed on Chinese stock exchanges It puts forward that China should assure independent standards and perfect a mechanism of sele...

&独立性&是独立董事制度的&基石和灵魂&。但我国的上市公司由于股权结构不合理等因素，造成了这种独立性在实际中的缺位。本文以独立董事独立性的基本标准为研究起点，分析影响我国上市公司独立董事独立性的主要原因，提出了从确定独立性的标准为出发点，建立包括完善独立董事选拔机制以及合理的薪酬制度等措施来提高我国上市公司独立董事的独立性。

Also, the establishment of logistic regression model proves that the choice of stock delivery valuation methods doesn't vary greatly by political affairs and cost of contract, while the establishment of multiple linear regression model bears out that there is a statistics significan ce between accounting evaluation, accounting profession judgment from listed companies' non-circulating assets value depreciation and reflux and the scale of major business income and the relation of high and low ratio of debt to equity. Yet, there is no statistic significance between the relationship of the publication of interest encouraging plan and company establishment date.

在此基础上，本文抽取了实施新会计准则体系之前2005年我国上市公司样本，通过建立有序分组的线性趋势检验模型研究证实，以0.05为显著水平，我国上市公司存货收发频繁程度与发出存货计价方法简化程度之间，并不显著存在一般认为应有的线性关系，排除了发出存货计价方法选择这一混杂因素的影响；进而，通过建立logistic回归模型证实，发出存货计价方法的选择也并不显著受政治和契约成本的影响；通过建立多元线性回归模型证实，上市公司对非流动资产减值的会计职业判断，与其主营业务收入的规模和负债权益比率的高低之间的关系有统计学意义，与是否公布股权激励计划和公司成立时间之间的关系没有统计学意义。

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。

At the same time, there are still many problems in stock market. One of the key factors to the healthy growth of stock market lies in the quality of listed companies that is determined by the performance of listed companies.

同时我们也看到股票市场上仍存在着不少问题，股市健康发展的关键因素之一在于上市公司的质量，而上市公司的质量就是看公司的经营效果，经营绩效决定了上市公司的质量好差。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。