财务公司

The interim financial report is an important tache of information disclosure system of stock market.

中期财务报告是证券市场信息披露体系的重要的一环，我国上市公司已经有了十余年披露中期财务报告的历史。

S the knowledge of finance has its field extended and progressed, many corporations have tried to apply all kinds of methods to transfigure financial statements or invest in financial derivatives of high leverage.

bstract：财务金融日新月异，造就了许多公司企业运用各式各样的方法美化财务报表或投资於高杠杆的金融商品。

Article 58 The Company shall make clear distinguishes between audited financial information and unaudited one, and declare that it is responsible for the correctness of unaudited financial information.

第五十八条公司应于年度报告中严格区分经审计和未经审计的财务信息，并声明对所含未经审计的财务信息的正确性负责。

And, announce to unmake one of cutting in board of directors of fine horse net after the post, wu Hongbin cooperates to hand over the job none, the human affairs that buckles company official seal, refus by force not to hand over a company, business and financial control counterpoise, incendiary inside the company undesirable mood, profit of enroach on company.

并且，在骏网董事会公布罢免其一切职务之后，吴洪彬毫不配合交接工作，强扣公司公章、拒不交出公司的人事、业务和财务的控制权，并在公司内煽动不良情绪，侵害公司利益。

Through the example of the case, we find that the effect to the cash flow of different accountancy norm is unobvious. This illustrates that two kinds of disparities at this aspect were little.

从案例公司财务报表的财务比率看，不同的会计准则对现金流量表的影响是不明显的，说明两种准则在这方面的差距已经不大了。

In recent years, a number of significant financial scandals both at home and abroad have aroused attention to whitewashing of the financial reports of listed companies.

近年来，国内外发生的一系列重大财务舞弊案件，使得上市公司财务报告粉饰问题引起了人们的关注。

Scholars of traditional finance theory, agential theory and information economy have done a lot of researches on dedt's tax-free and financing leverage financing leverage function ,financial cost redectiion and company's management improvement.

传统财务理论、代理理论、信息经济学等领域的学者们对债务融资的免税和财务杠杆效应、降低融资成本、改善公司治理状况等方面进行了大量的研究。

Its organization loop has serious information filtering phenomena lengthwise and also has some problems locally breadthwise. Organization conflict has mild characteristics which result from equalization and the highest wage system in the local area. Dongsheng has a clear management strategy, but its system needs to be improved and enhanced. Its cost and technique management are advanced than the large-sized state-owned enterprises in this field, but its finance and human resources management need to be improved. The company's culture has played a great role in the development of Dongsheng, but the rapid enlargement of the enterprise and the insufficiency support of culture system result in its weakness in practice. The employees have excellent diathesis and the company emphasizes training, but there are large difference between some position setting and employee's ability and the company also doesn't pay enough attention to the core capability.

其部门之间、母子公司之间，部门与子公司之间都有许多方面需要改进；其组织循环在纵向上存在较严重的信息过滤，横向上局部也存在问题；组织冲突以平和为基本特点，带有平均主义色彩并在本区域收入最高的薪酬制度是形成这个特点的主要原因；有明确的公司经营战略，但公司的战略管理体系有待进一步完善和提高水平，其成本管理和技术管理明显高于同业大型国企，其财务和人力资源的管理还有待进一步提高；企业文化曾对公司的发展起了巨大的推动作用，但随着企业的迅速扩大，外来人员迅速增加，加上文化的制度支撑不足，出现了弱化和与实际不一致的状况；员工素质较高，公司注重培训，但相当一部分的岗位设置与员工能力水平存在较大差异。

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。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。