上市公司资产重组的新特点及趋势

<正> 资产重组是证券市场永恒的话题,我国上市公司资产重组兴起于1996年,随着证券市场的迅速发展,上市公司资产重组数量越来越多、规模越来越大。据不完全统计,1998年我国上市公司资产重组达705起,1999年为1100起,2000年规模和数量有了更大的发展。回顾2001年,上市公司资产重组依然开展得轰轰烈烈,具有重组概念的上市公司也成为市场的焦点,但由于资产重组环境发生了较大的变化,目前资产重组呈现了不同的特点。与往年相比,2001资产重组环境发生的显著变化,主要表现在以下几个方面:首先是退出机制的出台。2001年年初,中国证监会发布了《亏损上市公司暂停上市和终止上市实施办法》,该《办法》     

中国上市公司资产重组绩效实证研究

以《中国上市公司资产重组绩效评价模型》一文建立的分析模型为基础，探讨了数据处理的具体方法，对应用于SPSS软件的数据模型进行了说明．以实际数据验证并分析了2001，2002，2003年进行资产重组的上市公司的绩效变化情况，对这3年中国上市公司资产重组的总体情况进行了总结．     

上市公司资产重组的四大误区

近年来,上市公司的资产重组活动效果显著.但上市公司的资产重组活动存在着只重视资产重组的形式,忽视资产重组的内涵;只重视实物资产重组,而忽视非实物资产重组;过分依靠政府行为,而忽视市场行为;只追求眼前利益,而忽视公司的长远利益等四大误区.如果不及时走出这些误区,将严重影响资产重组活动的效果和质量.     

中国上市公司资产重组绩效及影响因素分析

选取沪深股市2001年发生重大资产重组的公司作为研究样本,运用财务指标法选取样本公司重组前后5年年报中的若干指标,建立了资产重组绩效的评价指标体系;利用主成分分析法构建样本的综合得分模型,根据综合得分来考察发生资产重组的上市公司总体绩效.借助配对样本T检验和回归分析的方法,对不同重组类型的上市公司重组绩效进行检验和对比,并对影响重组绩效的主要因素进行了实证分析,提出了提高上市公司资产重组绩效的建议,以此作为上市公司的决策者和监管部门的参考.     

上市公司资产重组中关联交易探析

上市公司的资产重组中普遍存在着关联交易,其产生有着深刻的历史原因和企业资产重组的自身要求。本文试图从关联方关系及关联交易的相关涵义及分类出发,着重评价资产重组中关联交易产生的原因,重点探讨其对上市公司业绩的影响以及是否有助于提高上市公司的真实经济收益,判断当前上市公司资产重组中关联交易的实质性内容和存在的问题,从而有针对性地提出建议。     

试论上市公司资产重组问题

1997年以来,随着大量重组事件的涌现,资产重组作为调整国有经济布局的一种重要方式,引起了社会各界的广泛关注和深入研究。本文在对我国上市公司资产重组的现状进行分解的基础上,用财务分析的方法对上市公司重组前后的变化进行说明,力证我国上市公司资产重组现在虽然还有不足,但其确实是我国调整国有经济布局的一种有效方式。     

上市公司资产重组障碍及对策研究

本着重分析了我国上市公司在资产重组过程中遇到的各种制度性障碍，并有针对性地提出了相应的对策。     

上市公司资产重组方式评析

选择正确的重组方式是保证资产重组成功的基本要素之一．上市公司在资产重组中采用的方式主要有兼并、收购,股权转让,资产置换和实物配股．本文作者评价分析了这４种方式的运用情况及各自的优缺点     

用案例浅析“长期股权投资”及“企业合并”的会计处理

随着公司资本运营业务的增多，特别是上市公司资产重组、对外投资业务所产生的规模效益日益明显，企业合并、长期股权投资业务的确认、计量规范日益迫切。文章结合实例探讨了“长期股权投资”及“企业合并”的会计处理。     

湖北上市公司发展研究

从比较的视角对湖北上市公司进行了结构性分析；从湖北上市公司在全国地位的变迁、公司经营效率、治理结构与股权效率、资产重组等几个方面考察了湖北上市公司的运行特征及问题；提出了以改善公司冶理为核心的提高公司效率的对策。     

Markedness and its Interpretation in Language Use

Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.     

Features of Women's language

Language is a means of verbal communication. People use language to communicate with each other. In the society, no two speakers are exactly alike in the way of speaking. Some differences are due to age, gender, statue and personality. Above all, gender is one of the obvious reasons. The writer of this paper tries to describe the features of women＇s language from these perspectives： pronunciation, intonation, diction, subjects, grammar and discourse. From the discussion of the features of women＇s language, more attention should be paid to language use in social context. What＇s more, the linguistic phenomena in a speaking community can be understood more thoroughly.     

低渗透非均质砂岩油藏启动压力梯度研究

理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。     

On Tragic Consciousness In The Works By Ernest Hemingway

As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.     

Achieving Unusual States of Matter Under High Pressure

正The periodicity of the elements and the non-reactivity of the inner-shell electrons are two related principles of chemistry,rooted in the atomic shell structure.Within compounds,Group I elements,for example,invariably assume the+1 oxidation state,and their chemical properties differ completely from those of the p-block elements.These general rules govern our understanding of chemical structures and reactions.Using first principles calcula-     

Exchange-Correlation and Electronic Excitation Energies from Pairing Matrix Fluctuations

We have developed an adiabatic connection to formulate the ground-state exchange-correlation energy in terms of pairing matrix linear fluctuations.This formulation of the exchange-correlation energy opens a new channel for density functional approximations based on the many-body perturbation theory.We illustrate the potential of such approaches with an approximation based on the particle-particle Random Phase Approximation(pp-RPA).This re-     

Density Functional Theory for the Response of Periodic Systems to Electric Fields Based on the Vector Potential Approach

正The electronic and nuclear(structural/vibrational)response of 1D-3D nanoscale systems to electric fields gives rise to a host of optical,mechanical,spectral,etc.properties that are of high theoretical and applied interest.Due to the computational difficulty of treating such large systems it is convenient to model them as infinite and periodic(at least,in first approximation).The fundamental theoretical/computational problem in doing so is that     

On the Thermodynamic Limit for Responses to Static Electromagnetic Fields

For molecular systems,the quantum-mechanical treatment of their responses to static electromagnetic fields usually employs a scalar-potential treatment of the electric field and a vector-potential treatment of the magnetic field.Although the potential for each field separately is associated with the choice of an(unphysical)origin,the precise choice of the origin for the electrostatic field has little consequences for the results.This is different for the     

Call for Papers

<正>"The Journal of Shanghai Normal University:Mathematics"is published by Shanghai Normal University as regular issues of The Journal of Shanghai Normal University each year from 2014 in English.The editors-in-chief of the issues are professors Yuhao Cong and Maoan Han.The Journal of Shanghai Normal University was started in 1958 with     

Journal of Donghua University ( English Edition) Contents of Volume 31

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