上市

Hair-trigger "free overweight" 2% of the shares of listed companies facing large-scale spread of the situation, and Shanghai Shenzhen stock more than 300 central-owned enterprises listed companies is expected to become the "vanguard."

一触即发的"自由增持"2上市面临大规模传播公司的股票％的情况，上海深圳股市300多家国有上市公司的中央企业将成为"先锋队"。

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。

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。

The irrationality of the stock right in the listed corporation of China has become an inarguable fact. Therefore there is a significant meaning both in theory and in practice to explore the ways on how to optimize our country's stock right.

我国上市公司股权结构不合理已是一个不争的事实，因此积极探索我国上市公司股权结构的优化方法，具有重要的理论和现实意义

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。

The cut-in point in my paper(it is also one of the innovations in my paper) lies in: I have cited two plutonomy glossaries, and bring forward such a viewpoint that corporate governance isa superstructure, so it is chiefly rested with the economy basis------corporations" property right structure. I think, the most essential reason which conduces so many problems in Chinese listed corporations is that these corporations" stock structure was set inconsequently.

本论文的切入点、也是创新之处是引用了两个政治经济学术语，提出了"公司治理结构作为一种'上层建筑'主要地取决于公司的产权结构这一'经济基础'"的观点，认为导致中国上市公司治理结构存在诸多问题的最根本的原因是中国上市公司的股权结构设置不合理。

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。

Based on a brief review, the analysis focused on the procedure, mechanism of interdepartmental cooperation of listed companies' environmental information disclosure, and also the mechanism of monitoring and reward and punishment, and suggestions were proposed within the analysis.

在简要回顾我国上市公司环境信息披露状况的基础上，重点对上市公司环境信息披露的程序、部门联动机制、监督和奖惩机制进行了分析，并提出了相关建议。

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。

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。