证券公司

Plus Shanghai Securities brokerage plate current valuation relative to other companies should be high, so that the lifting of the ban on one after another sell-off is entirely expected.

加上上海证券券商板块目前的估值相对其他公司要高，因此纷纷卖出解除禁令的一个小康是完全预期。

Summary: Company's equity valuation is a new and developing research field of accounting. it is a field in which more than one branch of knowledge overlap. In the west, scholars and practiser pay more attention to it.this paper discusses interrelated hypothesis ,rudimental form and all kinds of transfiguration of residual income valuation modelthat be extensivly applied in the related documents , and then we do an empirical research based on RIM on chinese corporation.

公司权益估价作为一个多学科交叉的会计学新兴研究领域，在西方得到了众多的理论研究者与实务工作者的关注，本文对近年来在一些国外著名会计文献中频繁出现的剩余收益估价模型的相关假设、一般形式进行了框架性的理论论述，并依据此理论框架结合中国证券市场对会计信息的决策有用性进行了实证研究。

Luo Fu尚沛Securities analyst said that the global economic downturn, increasing the financial tsunami, global stock markets fell across the board, the poor performance of listed companies, such as lingering shadow of the market, while the SSE Composite Index 1800 crossing point fell more lit the fuse of panic, completely destroyed the confidence of investors, making Hong Kong stocks yesterday in the mood of panic selling in丢盔弃甲, into retreat.

罗扶尚沛证券的分析师说，全球经济衰退，增加金融海啸，全球股市全面下跌，对上市公司业绩不佳，如挥之不去的阴影的市场，而上证综合指数越过1800点下跌更点燃了恐慌的导火索，彻底摧毁了投资者的信心，在恐慌情绪中丢盔弃甲出售香港股票昨日，节节败退。

"China Steel's bottom line is improving quarter by quarter," said Peter Zeng, an analyst of Polaris Securities.

&中国钢铁公司的底线是提高逐季说，&彼得曾分析师的宝来证券。

America's current patchwork of supervisors is poorly suited to the task: it encompasses five federal bank regulators, 50 state regulators, separate securities and futures regulators and now a new supervisor for quasi-private mortgage companies, Fannie Mae and Freddie Mac.

现在美国监管者的补救工作难以适应这份任务：任务包括五个联邦银行的监管者，50个州级的监管者，独立的证券和期货监管者和现在一个对半私人抵押贷款公司房利美和房地美的新监管者。

The finance report of listed company is a kind of quasi-public good, its quality is the foundation which supports the whole stock market to develop healthily.

上市公司财务报告作为一种准公共产品，其质量是整个证券市场健康发展的基石。

At the same time,"the company's business scope of the examination and approval of the Securities Provisional Regulations" to the public for comments, the transfer restrictions Margin, the day of brokerage shares rose across the board.

同时，&该公司的审查和批准暂行条例证券业务范围&的意见的市民，转让的限制保证金，证券类股的日全面上扬。

Stocks, corporate bonds and other securities, and non-validity of circulation for the purpose of collection except in the case of transfer

股票、公司债券及其他证券，不具有效性和流通性的为收藏目的转让的情况除外； 3。

To boost the sluggish stock market, China announced last Thursday night, starting from last Friday to adjust the securities stamp duty for the collection of unilateralism; Central Huijin Company, also known as same day, will be the second The three-class market to buy shares of state-owned banks.

以刺激疲软的股市，中国上周四晚间宣布，从上周五起调整证券印花税的单边征收印花税，中央汇金公司同日也称，将第二个是3级的市场购买国有股的国有银行。

After the expiry of the above, through the Stock Exchange to sell shares in the number of shares of the Company accounted for the proportion of the total number of split share structure reform three months after the implementation of the tenth to the twentieth four months does not exceed five per cent in equity reform three months after the implementation of the tenth to the thirty-sixth month period not exceeding 10%.

上述后届满，通过证券交易所出售的本公司股份数量的股份的股权分置改革，占总数的比例在3个月后实施的第10至二十四个月不超过3个月的股权改革后的第十届执行情况的第三十六个月内不超过10％的百分之五。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。