The second, based on standardize research and empirical study, analyzes the influence of new debt restructurings accounting standard to listed companies in China deeply.
然后，以规范研究和实证研究相结合的方法，分析新《债务重组》准则对上市公司的影响。
In the second part (Chapter four), we choose the option products of Liangdebao and Qiquanbao of Bank of China Shanghai Branch as the empirical research objects.
在第二部分里(第四章)，选择了中国银行上海分行的两得宝和期权宝产品作为实证研究的对象。
But in China, the research of budget participation has been on the start stage, especially on empirical study of budget participation.
而我国对预算参与效果的研究还处在起步阶段，特别是关于预算参与的实证研究。
应用推荐