第五张是阐述住区会所设计、经营上存在的问题及原因，提出改进方法和展望未来。
The fifth is to elaborate that the residential Clubhouse design, management last existent problem and reason, put forward improving the method and outlooks the future.
本文在已有研究思路的基础上，改进了实证方法，考察了1999—2004年再融资的554家A股公司的经营性现金流操纵行为。
This article draws from existing research and improves empirical method and analyzes the manipulation over operational cash flow of 554 a share listed companies which refinanced between 1999 and 2004.
提出了改进生产经营状况的方法途径。
The may improving production and management state is presented.
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