上市

Unreal accountry information of listed companies has caused investors to fail to get exact investable evaluation and the confusion of securities market.

上市公司粉饰财务报告各种作法来剖析会计信息失真的原因，既有上市公司谋取利益的主观原因，也有会计准则不完善的客观原因。

This text observes research environment first, the estimate starts a business knothole to release time, analyzing again a private enterprise inshore appear on market of the gains or losses order, joining the government a mansion, stock market, business enterprise oneself three angles to resolve a private enterprise inshore appear on market medium the problem for facing.

本文首先观察研究环境，预测创业板的推出时间，再分析民营企业境内上市的利弊点，从政府、证券市场、企业自身三个角度解决民营企业境内上市中面临的问题。

In sample data, we use the database of Taiwan Finance Database of Taiwan Economic Journal and collect 14,125 company's' finance data which include 153 default company's' data to study. We use these financial data to make Variance Inflation Factor test, and use the result of credit scoring model to make Kolmogorov–Smirnov test and Receiver Operating Characteristic check. Finally, the conclusions are listed as following

在样本资料中，主要是用台湾经济新报中，上市上柜与曾经上市上柜公司资料库，其最后，整理出来的资料结果，共有14125笔公司财务资料可以进行完整的实证分析，违约公司资料有153笔；并将这此公司的财务变数进行线性相关变异数影响因子检定，并将评分模型所得出的结果进行K–S检定与ROC验证，最后再将评分结果进行集区分析以及评等稳定度的检定，其结果所得出的结果包括下列几点

Through LDC, one of our listed subsidiary company in London AIM, we do overseas listing related investment in China as well.

通过我们在伦敦AIM市场上市的公司LDC，我们也从事与海外上市相关的投资。

High-level participation in the company's IR, IR set up organizations, IR three aspects of the quality of personnel, in 2007 listed companies scored an average of 55.49,60.27 and 24.34 respectively, the management level, the average index score of 49.98, indicating China's listed companies in the quality of personnel there IR Less obvious.

高级别公司的红外参与，组织成立了红外，红外三方面的人员素质，2007年上市公司中，取得了55.49，60.27和24.34，平均分别管理水平，平均指数的49.98分，显示中国上市公司在人员素质有红外不太明显。

Convertible bond possesses three basic properties of bond, options and convertibility. It has the function of optimizing capital structure, but this function is not made full use of by Chinese listed company issuing Convertible bond, which, in a sense, affects optimization of capital structure of listed company .

可转换债券具有债券，期权及可转换三个基本属性，从理论上讲，可转换债券具有优化资本结构的功能，但这一功能并未被我国发行可转换债券的上市公司充分利用，这在一定程度上，影响了上市公司资本结构的优化。

Three is to continue to actively and steadily push forward reform and innovation, vigorously develop the corporate bond market, and actively promote the development of the bond market to solve the bottleneck problem of large listed companies through the bond market financing, the issuance of securities to actively promote the reform of the system, perfect IPO pricing system, regulate the issuance of securities listing sponsors business, explore the establishment of investment demand to adapt to market a variety of different distribution patterns, and actively adapt to changes in the situation and the development of the market demand for greater innovation and scientific decision-making and enhance the reform coordination of development measures, through the deepening of reform innovation, market development to explore new ideas, new methods.

三是要继续积极稳妥地推进改革创新，大力发展公司债券市场，积极推动债券市场的发展来解决，通过债券市场融资的大型上市公司的瓶颈问题，证券发行，积极推进制度改革，完善IPO定价制度，规范证券发行上市保荐业务，探索建立投资需求，以适应市场的各种不同的分布格局，积极适应变化形势和更大的创新和科学决策的市场需求发展的决策，增强改革措施的协调发展，通过深化改革，创新，市场的发展探索新思路，新方法。

Data show that the first half of A-share listed company IPO financing amounted to 90.602 billion yuan, up 33 percent reduction; and the same period of corporate bonds and corporate debt issuance size and funding has increased the size of listed companies bond financing the first time, more than the stock market IPO financing lines have been issued during the 30 corporate bonds and 13 corporate bonds to raise funds a total of 92.95 billion yuan.

数据显示，A股上市公司上半年的IPO融资总额为906.02亿元，同比减少百分之三十三，以及公司债券同期发行公司债券的规模和资金，增加了上市公司融资债券的规模首次超过股市IPO融资线已在30和13个公司债券发行公司债券筹集资金的总额929.5亿元。

A listed company convertible bond is one kind of late-model finance derive from a listed company broadens a financing channel , urban and rural residents expands important investment implement with investment of breed , prosperous bond market under the implement , circumstances existing side by side in various financing way in the nowadays.

上市公司可转换债券作为一种新型的金融衍生工具，在当今多种融资方式并存的形势下上市公司拓宽融资渠道、城乡居民扩大投资品种、繁荣证券市场的重要投资工具。

Xu tomorrow: This is a public company, because it is a listed company.

徐明天：这是一家上市公司，因为它是一个上市公司。

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。