本文提出了财务运行机制、财务约束机制和财务激励机制的概念和相互关系。
This paper raised the concepts of financial operating mechanism, financial restricted mechanism and financial stimulating mechanism, and their interrelation.
分析上市公司增发新股对每股净资产、每股收益、净资产收益率等财务指标的影响，指出上市公司增发新股的原因，应完善上市公司新股增发的约束机制。
An analysis is made on the impact of seasoned new issue upon such financial indicators as net asset per share, earning as per share, yield rate of net assets, etc.
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