资产

In the second section,Ianalysis the pattern of interest transportation,point out that the purchase and sale ofmanufactures,trusteeship management,contract management,leasehold management,relevant assure,the capital impropriate,the permute of asset,the purchase of asset,thefranchise of trade mark,the transfer of immateriality asset,the integrate serve,theparent company's use of the asset to purchase the new stock and the donation of assetare the primary ways of the related party transaction of listed company.

在第二节，作者对利益输送的模式进行了分析，指出产品购销、托管经营、承包经营、租赁经营、关联担保、资金占用、资产置换、资产收购、商标的独家使用许可、无形资产转让、综合服务、母公司用资产配股、资产馈赠等十三种手段是上市公司关联交易的主要手法。

Among them, the assets placed in Mountain Coal Group 7 furniture have an independent legal personality of the coal trade companies 100% equity; inject assets of Mountain Coal Group held three coal mining companies and coal trade 18 shares, and its headquarters and domestic coal business-related assets and liabilities, the underlying asset Hill Coal Group include coal mining and coal trading business segment of the integrity of the two major operating assets.

其中，在山煤业集团7家具放置的资产有煤炭贸易公司的独立法人资格的100％股权，注入山区煤炭集团资产举行了三次煤矿企业和煤炭贸易18日的股票，其总部和国内的煤炭企业相关的资产和负债，基础资产山煤业集团包括煤炭开采和煤炭交易的两个主要经营资产的完整的业务部门。

Among them, into the assets of the Group of Kyrgyzstan in order to transfer all the shares held by the company in the process of transfer from the Shan Coal Group to its name and to the trust after Hill Coal Group 7 of the furniture there is an independent legal personality of the coal trading company 100% equity; Hill for the injection of assets held by Coal Group 3 coal mining companies and 18 coal trading company with headquarters and its stake in the domestic coal business-related assets and liabilities of the underlying asset Hill Coal Group include coal mining and coal trading business two The integrity of the operating assets of the plate.

其中，进入吉尔吉斯斯坦集团的资产，以便将所有的该公司举行的移交给山煤业集团股票的过程和它的名字后山煤矿集团的7家具有一个信任独立法人资格的煤炭贸易公司100％股权，对因煤矿采煤集团三公司和总部和在国内煤炭企业的股份公司18日煤炭贸易有关的资产及相关资产负债的资产注入山山煤炭集团包括煤炭开采和煤炭贸易业务的两个板块的经营资产的完整性。

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。

As local State-owned Assets Management system is an important part of the SOAM system, the system reform of Local SOAM is also an important part of that of SOAM, which affects Whether the whole SOAM system reform succeeds or not.

地方国有资产管理体系是整个国有资产管理体系的重要组成部分，地方国有资产管理体制改革也是国有资产管理体制改革的重要内容之一，其成功与否关系到整个国有资产管理体制改革的成败。

This paper inflects the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.

本文揭示了无形资产在高新企业中所处的地位以及目前高新企业无形资产的会计处理的现实状况；随后，本文通过比较国内外对无形资产的确认与计量的不同规定，针对高新企业的特点，分别对无形资产的性质、分类、确认、计量等问题进行了论述，着重阐述了高新企业无形资产的确认、计量属性的选择以及后续计量的问题，并对此提出了改进的建议。

All those problems must be solved under the administrative power and the market mechanism and by recomposing the assets of the state-owned enterprises. This is undoubtedly an ideal choice untler the present situation of our country.This article makes a deep study on the principles and content of recomposing the assets of the state-owned enterprises.

提出了企业资产重组概念、战略理论、国有企业资产重组的目标、原则、基本内容、必要性，对国有企业资产重组的实施模式进行了探讨，并对企业资产重组的风险进行了分析，特别是对国有企业资产重组障碍与对策选择进行了重点研究。

This paper examines the relationship between liquidity risk and stock return with the trade data of the A shares in ShangHai Stock Exchange and Shenzhen Stock Exchange.The method used in this paper is two-pass cross-section regression.After decomposing the liquidity risk into systematic liquidity risk and individual liquidity risk,we find that both risks have significant effect on the stock return.

0引言近些年由于长期资本公司的倒闭以及美国国债市场当中刚发行的国债比发行很久的国债(off-the-run)等资产定价异常现象的发现，越来越多的学者认识到流动性是金融资产一个非常重要的特性，流动性资产定价一直是近来金融研究的热点问题，把流动性引入到资产定价模型当中，可以更加全面、准确的对金融资产进行定价。

On one hand, existing accounting define to intangible assets and confirm, measure, report cannot satisfy the requests of knowledge economy .On the other hand, the surge of the enterprise intangible assets under the knowledge economy, make the position of the intangible assets strengthen greatly and the range of the intangible assets expanded greatly. Therefore the affirmation, measurement, respect of amortizing, report of the intangible assets will all change enormously.

一方面，现有的会计学对无形资产界定、确认、计量、报告满足不了知识经济条件下的要求；另一方面，知识经济下企业无形资产的激增，使无形资产的地位大大增强，无形资产的范围大大拓展，因而无形资产的确认、计量、摊销、报告方面都将发生巨大的变化。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了