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With the sample of the newest financial data of the company issued by the ST in 2006-2007, and the sample of the normal company at the same time, the study takes example for the financial data released by the listed companies and selects the ROE(Rate of Return on Common Stockholders'Equity ), the sales net profit rate and the current ratio of three financial targets, which are discriminated and analysed with univariate method.

摘 要:本文以我国上市公司为研究对象,通过对上市公司财务危机的定义、财务危机与企业失败的关系、以及财务危机预警的研究,以2006-2007年上市公司最新一次被ST发布的财务数据为估计样本,以同期的正常公司为配对样本,选取净资产收益率、销售净利率和流动比率三个财务指标,运用单变量方法进行判别分析。

Some opinions have been argued in this paper : Corporate reacquisition does not do harm to the foundation of company system ;the renew of corporate ideas and capital liberalization promoted the alleviation of rigid law on corporate reacquisition ;we should regulate it through limiting financial resources, procedure, etc; there exist such problems as primary corporate development, little reacquisition, brief related legislation, excessively rigid limitation and inadequate rules.

本文认为:股份公司取得自己股份并不危及公司制度的根本;公司理念的更新和公司资本运用的自由化促进了公司取得自己股份立法的缓和化;但应从取得财源、程序等方面对取得自己股份加以限制;我国股份公司发展处于初级阶段,有关取得自己股份的实践还不多,相关立法过于简略,在取得自己股份上限制过严和限制不足同时并存。

The empirical results in the dissertation indicate that:(1) In general, accounting earnings of listed companies show conditional conservatism during the period of 1998-2007;(2) In the three phases we define-introducing period(1998-2000), obviating period(2001-2006) and reapplication period(2007)-accounting conservatism varies in extent and shows an upward trend;(3) When observations in the year 2007 are tested alone, the dissertation finds out companies with fair value represent more conservative in accounting earnings than companies without fair value.

本文的研究结果表明:(1)总体上,在1998-2007年期间,我国上市公司的会计盈余具有条件稳健性;(2)在把研究期间分为公允价值应用的引(来源:AB9c2c9cC论文网www.abclunwen.com)入(1998-2000年)、回避(2001-2006年)和重新采用(2007年)三个阶段后,发现三个阶段的稳健性表现出阶段性特征,呈上升趋势;(3)对2007年上市公司样本的单独检验结果说明,存在公允价值变动损益的公司比不存在公允价值变动损益的公司,具有更强的会计稳健性。

By taking listed companies which took part in reform in 2006 for study samples, through descriptive statistic, and regression analysis, the influence of reformation in stock separation on listed company performances in China is analyzed. The result shows that there is a difference between companies which took part in reform and companies which did not take part in.

为了探讨股权分置改革对我国上市公司经营绩效的影响,本文选取沪深两市制造业上市公司为研究样本,通过回归分析和非参数检验进行研究表明参加股权分置改革的公司与未参加股改的公司经营绩效存在显著差异。

Dispatch of new wall bulletin those who recombine a plan appear on the market the company should refer business of relevant staff of list of inside information insider and company to appear on the market of company negotiable securities check a report oneself, recombine information business to appear on the market with preventing relevant personnel to use company negotiable securities.

新快报讯有重组计划的上市公司要提交内幕信息知情人名单及公司相关人员买卖上市公司证券的自查报告,以防止相关人员利用重组信息买卖上市公司证券。

The company that vacate abundant appeals to say, it is two years ago prepare to construct company website, entrust was filled with family company to register a company for its representative Chinese and English two domain names, agree service period is 2 years respectively.

腾丰公司诉称,两年前为筹建公司网站,委托盈科公司为其代理注册了公司中英文两个域名,约定服务期分别为2年。

I went on to work as a marketing manager for major corporations, such as Johnson and Johnson, Hunt-Wesson and Revlon Cosmetics, then as a director of marketing for Mattel Toys.

我到几个大公司做了市场经理,像是强生,hunt-wesson食品公司和露华浓化妆品公司,然后成为了美泰公司的市场总监。

The company has passed ISO9001 international quality system certification; import-export company has the right product is a registered trademark of "Shanhua card", the rock drill products have been registered marks of origin protection certification .

公司已通过ISO9001国际质量体系认证;公司拥有自营进出口权;公司产品的注册商标是"山花牌";公司的凿岩机产品已获得原产地标记注册保护认证。

Mutual insurance company: a type of life insurance company in which there are no shareholders and apart from the money used for running expenses, all profits are distributed to policyholders.

出口贸易公司:出口货物和服务或为其他公司出口提供相关服务,而组建和经营的公司及其他商业机构。一个出口贸易公司可以归外国人所有,可以从事进口、以货易货和在第三国组织销售以及出口等项活动。

UnitedAuto is a member of the Fortune 500 and Russell 2000, and has approximately 13,800 employees.

UnitedAuto公司是财富500强公司之一,也是Russell 2000指数的成份股公司公司拥有近13800名员工。

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推荐网络例句

Recall that, in the Kolmogorov axiomatization, measurable sets are the sets which have a probability or, in other words, the sets corresponding to yes/no questions that have a probabilistic answer.

延期开工的Kolmogorov宣布要衡量所有套职能有限许多坐标限制在于衡量子寅。换句话说,如果是/否的问题回答f可看的价值观念在许多最有限坐标,然后它有一个概率的答案。

The experimental results showed that the algorithm can filter singular points and remain fixity of the target edge.

实验表明:基于模糊理论的图像智能滤波方法比常规图像滤波方法运算量小,它既能去除奇异点,又能保持图像中目标的边缘不变性,具有很好的滤波效果。

It explains in detail how the methods of elicitation, discussion, and induction are to be used in the physics teaching.

本文根据心理学原理论述了改革初中物理教学的必要性,并对"启发、讨论、归纳法"在物理教学中的应用作了详细的阐述。