上市

So I choose to analyze the company managing from the angle of the internal control, to find out how it abates and why it happened. Then I will put forward the advisories which are very specific and operable on the basis of COSO. I hope that this will provide some experience for enterprises to make their internal control system effective.

因此，本文选择从研究内部控制的角度，分析我国上市公司内部控制失效的现象，并对此进行深入研究，挖掘背后的成因，并以COSO报告为框架，提出具体的、十分具有可操作性的完善对策，希望有助于改善上市公司内部控制失效的状况，对上市公司完善内部控制起到借鉴作用。

So I choose to analyze the company managing from the angle of the internal control, to find out how it abates and why it happened. Then I will put forward the advisories which are very specific and operable on the basis of COSO. I hope that this will provide some experience for enterprises to make their internal control system effective.

因此，本文选择从研究内部控制的角度，分析我国上市公司内部控制失效的现象，并对此进行深入研究，挖掘背后的成因，并以COSO报告为框架，提出具体的、10分具有可操作性的完善对策，希望有助于改善上市公司内部控制失效的状况，对上市公司完善内部控制起到借鉴作用。

At the same time, value investment is prevailing , value finding is the rhythm , and the investment model basted on the background , development and achievement of public company is becoming the market focus .

挤尽股市泡沫，抛弃投机心理，价值投资再次凸现。价值发现，价值回归，成为市场的主旋律，以上市公司的行业为基本背景，以上市公司成长性为主要特点，以上市公司业绩为最直接投资依据的投资模式成为市场的主流热点。

Secondly, it construes the factors influencing the performance of private listed companies. Finally, on the basis of the performance management mechanism of generic listed companies, it discusses the unique and inherent performance management mechanism of private listed companies.

在探讨民营企业上市公司绩效管理独特的内在机理基础上，结合民企上市公司的价值取向、综合评价指标的战略作用和设计原则，构建民营企业上市公司绩效综合评价指标体系，并对指标进行筛选和修正。

According to the comprehension of fiancial information issue of list firms this paper, dis cusses the problems of financial information issue and causes in detail.And then puts forward some constructiue suggestions and assumptions, This will be helpful for the development and perfection of our coumry's stock market.

根据对我国上市公司信息披露存在的问题的了解与把握，详细地论述了目前我国上市公司信息披露中存在的问题，深刻地指出了该问题产生的原因，对如何解决上市公司信息披露中存在的问题提出了有建设性的建议与设想，对我国证券市场的发展与完善起着积极作用。

So the aim of this article is to analysis the influence the existed three scheme, directional offering, repurchasing scheme and agreement transfer scheme. And then the listed companies can choice the suitable scheme by condition of themselves.

本文的写作目的就是试从上市公司自身的角度来分析目前已实际操作的三种国有股减持方式对上市公司的影响，以便有利于上市公司根据自身的实际情况来选择有利的国有股减持方式。

This thesis mainly used the theory in accounting and economics filed. Based on the theoretically research of the information disclosure of listed companies, it analysis the framework and content of the information disclosure system. Besides, combined with the actuality of information disclosure of Chinese listed companies, the thesis find out the scarcities and submit the countermeasure from the standardization perspective.

本文主要利用会计学、经济学等方面的理论，在对上市公司信息披露进行理论分析的基础上，分析信息披露制度的内容结构，结合我国上市公司信息披露的现状，分析其存在的问题，从规范的角度提出切实可行的解决对策，期望有助于提高上市公司披露的信息质量，推进我国证券市场的健康有序的进行。

The empirical part choose 100 listed companies in Shanghai Stock Exchange market as the samples, analyzing their annual report data of 2005,2006 and 2007, using least squares regression analysis. I chose seven items to reflect the character of corporate governance. They are shareholding ratio of the biggest holder, the proportion of outstanding shares, the design of the Audit Committee, the general manager and chairman of the settings, the scale of the Board, the proportion of independent directors, and the share of executives.

实证部分以上海证券交易所上市的100家中国上市公司为研究样本，采用这些上市公司2005、2006和2007年的年报数据，运用最小二乘法进行回归分析，解释变量分别是第一大股东持股比例，流通股比例，高管人员持股比例，总经理与董事长的设置情况，独立董事比例，董事会规模，是否设计审计委员会。

In this paper, starting from dawn stake in the case, the listed companies through whitewash profit motive, the means of research, the audit of listed companies and from the methods listed companies within the prevention method.

本文从黎明股份案件出发，通过对上市公司粉饰利润的动机、手段的研究，提出对上市公司进行审计的方法和从上市公司内部进行防止的方法。

Due to the imbalance of ownership distribution and responsibility vacancy of board in China's listed companies, the shareholders' ownership and control right lie in imbalanced situation.

由于在我国上市公司中存在股权分配的不均衡和董事会职权缺位的现象，使得上市公司的各个股东的所有权与控制权长期处于不均衡的状态，因此有必要对上市公司所有权与控制权进行改革。

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。