| 1. | Financial system and the firm ' s financial behavior in transitional economy
转轨经济中的融资制度与企业融资行为分析 |
| 2. | The first chapter is about fundamental theory of financial behaviors
第一章主要介绍和阐述了财务行为的基本理论。 |
| 3. | Identifying the earning management and unreasonable financial behaviors in public company
公司财务报告规范问题刍议 |
| 4. | Because enterprises are the cells of social economy and the most familiar financial behavior body , this paper mainly focuses on researching enterprises
由于企业是社会经济的细胞,是最常见的财务行为主体,所以本文主要对企业进行研究。 |
| 5. | So this paper is based on time dimension of enterprises ’ development and make a research on choice of financial behaviors in different phases of corporate lifecycle
所以本文主要着眼于企业发展的时间维度,研究企业生命周期各阶段的财务行为选择问题。 |
| 6. | This change will bring the variety of finance management environment and finance characteristics , necessarily requesting financial objectives and financial behaviors to change accordingly
这种变化带来了理财环境和财务特征的变化,必然要求财务目标和财务行为的相机而变。 |
| 7. | Secondly , state ? wned shares lessening normalizes financial behavior of listed companies : ( 1 ) enterprise ' s financing preferring bond financing to stock financing , ( 2 ) enterprise ' s investing
2 、国有股减持将规范上市公司财务行为： （ 1 ）在企业融资行为方面，将使企业融资倾向由股权融资转向债券融资（ 2 ）在企业资金使用方面。 |
| 8. | Article 1 . this method is stipulated according to " financial general rules " , " accounting principles " and " corporate accounting system " in order to regulate corporate financial behaviors and strengthen financial management and economic calculation
第一条：为规范全公司财务行为，加强财务管理和经济核算，依据《财务通则》 、 《会计准则》和《企业会计制度》特定本办法。 |
| 9. | Secondly , the dissertation probes that the choice of financial strategy of the high & new technology enterprises should be on devising and selecting the financing behavior , integrating developing stages , basing on the analysis to a variety of financial methods and fully considering relevant factors " effects . the financial tactics could assure the feasibility , availability , protracted nature of financial behaviors
高新技术企业融资的策略选择应该结合高新技术企业的成长阶段，在对各种融资方式进行分析的基础上，充分考虑各因素的影响，从战略的角度进行企业融资行为的设计与选择，保证其融资行为的可行性、有效性及长期性，从而有效地克服融资障碍。 |
| 10. | Due to the important influence of corporate governance on corporate financial behaviors and from an angle of corporate governance , we develop six hypotheses based on overseas and home relevant researches and data of chinese listed companies from 1999 to 2003 , and do hypotheses testes with regression models to examine the impact of share percent of top 5 shareholders and supervision and balance mechanism among bloekholders on cash dividend distribution of listed companies , and to explore influence and balance mechanisms in tunneling of cash dividend which derived from the special phenomena of " same shares same fights but different price "
摘要鉴于公司的财务行为受到公司治理因素的影响，本文从公司治理的角度，基于国内外的相关研究提出六个研究假设，然后构建回归模型，依据1999年2003年中国上市公司数据进行假设检验，具体探讨前五大股东持股比例以及在此基础上大股东之间的监督制衡机制对于上市公司派发现金股利的影响，研究因为我国股市“同股同权不同价”的特殊现象而导致的现金股利的“隧道效应” ，探索其中的影响机制和制衡机制。 |
