上市

Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles.

本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等3大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。

Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles.

本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等三大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。

This dissertation describes the actuality of divesture of listed company in our country and analysis the different effect on the value of listed company. And then choosing 85 divestiture events from Shanghai and Shenzhen Stock Exchange in 2004, do empirical research using Event Studies based on stock prices.

文章分析了我国上市公司的资产剥离现状以及资产剥离对公司价值的不同影响，在此基础上，对2004年间在《中国证券报》上公告的资产剥离事件进行统计与分析，选择沪深两市A股中的85起资产剥离事件，采用事件研究法，对资产剥离对上市公司价值的影响进行了实证分析。

The paper also used factor analysis to make an empirical research on the effects of the divesture of Chinese listed companies on their performances, and explored the factors which have impact on the financial performance of the divestiture of Chinese listed companies by classification research. The aim is to deepen the understanding of divestiture and provide useful inspiration and guidance for the restructuring activities for enterprises.

论文以资产剥离的财务绩效为研究对象，运用相关理论分析资产剥离影响企业经营绩效的机理，利用因子分析法对我国上市公司资产剥离的绩效进行实证研究，并通过样本的分类研究探索影响我国上市公司资产剥离财务绩效的因素，旨在加深对资产剥离的认识，为企业的重组活动提供有益的启示和指导。

That is to say that the large shareholders were not endogenetic from the market which made the objects of them are not to pursue the better economy but for the political positions.

由此而派生的是上市公司&准国有&性质及分权与监督的格局，这正是上市公司效率低下的根本原因。

According to the empirical study, we get the following conclusion: a The choice of accounting methods in our country is sackless, passivity and middle b The companies have the instance of manipulating the accounting surplus by accounting estimate and their main motivation is evadable the supervise in the capital market.

b上市公司有利用会计估计进行盈余操纵的现象，上市公司操纵盈余的主要动机是规避市场监管。

It first introduces the status quo and special background of diversification in China's listed companies, then analyses explanative effectiveness of above motivation theory on diversification in China's background and finally draw a conclusion that Agency Theory has highly explanative effectiveness on diversification in Chinese listed companies.

在分析我国上市公司多元化现状及特殊背景的基础上，分析这些背景如何影响动因理论对我国投资多元化的解释效力，最后得出结论：代理理论动因对于我国上市公司的多元化投资现象有着普遍的解释效力。

This paper studies on the reaction of China's stock price and turnoveron annual financial account and annual financial account forenotice oflisted company.

本文研究的对象是中国证券市场股价以及成交量对上市公司年度财务报告和上市公司年度财务报告预告(以下简称年报和年报预告)的反应。

In thenext section, it utilizes DEA method to evaluate governance efficiency. There exist a mostoptimization capital structure in 51%, and a upper limitation of frim value in 0.13, which isinverse U sharp relationship with governance efficiency.

最后，进一步利用非参数相对效率方法，评价处于成长和成熟两个不同阶段农业上市公司的融资结构的治理效率，并获得有效治理状态下的最优狭义资本结构为51％水平；农业上市公司内在价值的上限在0.13左右，且与融资治理效率关系是倒U关系等结论。

Though the progressing of one year and one year, the listed company is in the disclosure of information of the financial accounting, exist false glossing over financial information to be yet very serious, this hinder country management in listed company from damage investors' interests greatly, unfavorable to the internationalized development of the market economy of our country.

虽然一年一年的在进步，但是上市公司在财务会计信息披露时，存在的虚假、粉饰财务信息等现象仍然很严重，这大大妨碍了国家对上市公司的管理损害了投资者的利益，不利于我国市场经济的国际化发展。

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。