论文介绍了国内外主流的资本结构理论,并对我国上市企业的资本结构情况进行了分析。
The thesis introduces domestic and foreign main capital structure theory and analyzes capital structure condition of the listed enterprises in our country.
上市公司的出现,对我国原有的会计体系形成了很大冲击,在会计信息质量方面显得尤为突出。
The advent of public company has a huge impact on our domestic accounting system, particularly in terms of accounting information quality.
最后,对我国上市公司会计信息质量提出建议。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
首先,从我国的会计信息质量特征开始,对我国上市公司会计信息质量特征结合国际会计准则进行具体化分析。
Firstly of all, this article will analyze the quality of accounting information in detail combined with IAS.
第三部分系统的论述了目前我国上市公司财务报告体系存在的具体问题。
The third part is the problems in the financial report system of listed companies of our country.
这些研究结果为完善我国上市家族企业的治理结构提供了丰富的经验、证据和指引。
These findings provide many evidences and directions for our country to Consummate the listed family firm's corporate governance structure.
那么,在这六年中我国上市公司的资产减值执行情况如何?
So what about the implementation of the impairment of assets by the listed company in our country in that period?
对此,本文通过三章对上市公司信用这一问题及我国对该问题的法律治理加以阐述。
Therefore, this paper devoted to the study of the credibility of listed company and how to regulate it through four chapters.
第二章:研究我国交通运输类上市公司再融资的客观必要性。
Chapter two researches on the necessity of the refinancing among listed companies in traffic transport industry.
特殊的经济、制度、历史背景造就我国上市公司的委托代理问题有别于西方发达国家。
The entrusting-deputizing problem in the China's listed companies is different from that in western countries just because of special economy, system and history background.
2006年2月15日,我国正式颁布《企业会计准则第八号—资产减值》(CAS8),并于2007年1月1日起在上市公司正式实施。
February 15, 2006, China formally promulgated the accounting standards for enterprises - 8 CAS8 asset impairment, (2007), and in January 1 in the listed company officially implemented.
其次,基于“经济利润”视角,将EVA引入我国上市公司经理激励机制研究。
Secondly, in the perspective of "economic profit", I introduced EVA to the study of executive incentive mechanism in listed companies of China.
提出规范我国上市公司盈余管理的相关对策和建议。
It proposes the relevant countermeasures and Suggestions of norming surplus management of the listed company in our country.
我国当前的宏观经济环境以及上市公司特殊的股权结构,也为这一领域的研究提供了难得的机会。
China's current macroeconomic environment and the special equity structure of listed companies have provided a rare opportunity for the development of this field.
本文讨论的是我国上市公司小股东权益保护的问题。
This dissertation is concerned with the protection of minority shareholders' rights and interests in listed companies in China.
我国上市公司的实际控制权基本上掌握在第一大股东手中。
The actual control rights of China's listed companies are in the hand of biggest shareholder.
笔者借助公司内部治理框架,运用2001—2003年我国A股上市公司面板数据,考察了代理成本对于审计定价的影响。
Based on Corporate Governance framework, this paper analyzes the impact of agency costs on the audit fees by using Chinese A-stock market panel data from 2001 to 2003.
本文采用结构方程模型研究了我国非国有上市公司股利政策的决策以及股利政策的选择动因。
This paper analyzes the decision-making of dividends policy and the reasons for dividends policy selection in non-state-owned listed companies by using structural equation model.
当前我国证券市场上市公司存在许多不规范不正当披露,本文将其归结为选择性披露。
There exist many problems about information disclosure on China Stock Market nowadays, which are irregular and improper, which is called selective disclosure in this thesis.
因此,在我国对房地产上市公司股权结构与公司绩效的关系进行研究具有很强的现实意义。
Therefore, the study on the relationship between real estate listed companies EOS and corporate performance has a great practical significance in China.
那么,影响我国上市公司股利政策的关键因素到底有哪些呢?。
Then, which internal factors influence the dividend distribution policy of listed company of our country?
在以上分析的基础上,文章提出了优化我国农业上市公司资产结构建议。
At last, Suggestions are put forward in order to optimize assets structure of listed agriculture companies.
本文正是基于委托-代理框架对我国上市公司管理层激励问题进行研究。
This article is a study on executive compensation in China's listed company based upon framework of principal-agent theory.
这为研究我国上市公司盈余管理打下了理论基础。
These lay a theoretical foundation forinresearching listed companies' Earnings Management.
上市公司是我国企业的一个有代表性的群体。
The listed company is a representative colony of enterprises of our country.
然而,我国上市公司的内部控制状况却令人堪忧。
However, the status of internal control in our listing corporations is uneasy.
然而,我国上市公司的内部控制状况却令人堪忧。
However, the status of internal control in our listing corporations is uneasy.
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