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Considering the environmental benefit of eliminating the pollution of coal enterprises has regional cumulative effects, we use the principle of large-scale system to establish regional coal companies economic coordination control model, and make an empirical study as the coal industry in Henan Province. The conclusion is that the environmental economic development level of the coal industry in Henan...
Based on the data of the appraisal reports of China's listed companies from 2009 to 2010, this paper investigates into the relationships of appraisal results in mergers & acquisition, empirically analyzing the effects of assets replacement, related transactions and independence of appraisal agencies on appraisal results. Descriptive statistical analysis and non-parametric test on samples valuated...
This essay tries to summarize the doctrine of taxation by economic substance and appropriately define it in the principles of tax law by comparative analysis of its conception and the way it is used in practice. In addition, after referring to foreign laws and theories, reflecting on the legislative status quo of this doctrine in China, the essay puts forward my own suggestions on its reforming in...
With the frequent occurrence of corporate scandals worldwide in the recent 10 years, special attention has been paid to the perfection of corporate governance system. Based on an analysis of the ethicality of corporate governance from various perspectives, this paper concludes that the perfection of corporate governance system should be ethically oriented.
Previous research usually study the R&D investment from internal corporate governance factors, but Chinese enterprises, especially state-owned enterprises' R&D investment is more affected by external institutional environment which are often be ignored. Combined with China's specific institutional environment, the paper analyses how government intervention, financial market development and...
In this paper we analysis the relation between of ownership structure and performance of the city commercial banks in China. In the analysis method and chooses data, we attention the comparability to the existing research literature. It is found that the higher the proportion of government shareholding and the proportion of the largest shareholder proportion, the poorer performance of the city commercial...
The paper analyzes the current status of strategic petroleum reserve in China, discusses issues in SPR management system, obligations of reserve entities, funding channels and location selections, and finally proposes several policy suggestions on improving the SPR construction in China.
This paper summarized five differences of mining areas development in the system of market & planned economy system. The conclusion is that under the conditions of market economy, the mining area development according to market laws, give a new understanding of mining resources, implement comprehensive development and scale operation, a coal mining enterprise can develop multiple coal mining areas...
Debt financing is one of the principle factors in capital structure of a firm, which is important to ensure operating capital and improve value of the firm. By now, measuring methods of debt financing have focused on computation of deviation between the real earnings and expected profits. It has been known that the key to avoid “two-side” of debt financing is to utilize low cost of debt capital effectively...
Under the condition of economic market, in the procedure of fundraising and fund-allocation, an enterprise must pay fund-suppliers a certain amount of fee, thus, capital cost is involved. Capital cost, which is the major basis in the decision of enterprise fundraising and investment, can be used in many aspects. This thesis mainly researches the function mechanism of capital cost in the decision of...
Since Hambrick and Mason proposed the theory of the Upper Echelon, studies about the relationship between the Top Management Team (TMT) characteristics and Corporate Strategy or Corporate Performance etc. have made a lot of results, but the research between the Top Management Characteristics and the Financial Strategy is still in the exploratory stage. In this paper, we examines recent years relevant...
With the world economy globalization, the corporations are facing more and more fierce competition. Under such kind of cut-throat competition, how to enhance continually the enterprise competitiveness for the sustainable development becomes the top concern for each company. At the entrance to the 21st century, the fulfillment of the corporation social responsibility has become a very effective way...
In recent years, people have institutional arrangements of the CPA had a doubt. That lead to "an independent audit is not independent, "the major factor is the actual choice and pay the audit fees accounting firm that audited entity management. I believe that auditor independence from the source control problem, we must reform the current mode of unreasonable audit commission should be under...
Independent director system is a vital tool for improving corporate governance. It plays an important role in the course of corporate governance in Europe and America. This system has been introduced to the listed companies in China ten years, but its proper role does not play well. There have been endless debates on its merits and demerits. Unlike the previous researches, the author of this article...
Small and medium sized logistics enterprises are the most important components in the Chongqing logistics market. At the process of economic development in Chongqing, these Small and medium sized logistics enterprises play the role of material flow force to ensure the social and economic sustainable, rapid and sound development and prosperity. Aiming to the problems of small and medium sized logistics...
This paper established a tunneling model to maximize the Market Capitalization of listed companies from the angle of propping and tunneling, and investigates the tunneling in relaxing the ban allowing purchases of restricted stock. It was found that, control right and separation of ownership and control rights aggravate tunneling, but ownership right can restrain tunneling.
Under supply chain environment, in order to better operate in the market it is necessary that the small and medium enterprises (SME) are integrated into supply chains and rely on the supply chains' collaboration advantages. The SME can focus on an industry, form the SME cluster and further become the cluster supply chain by collaborative operation. In the process of integration there are cooperation...
This paper analyzed the protection for investors, the related transactions, and the managing efficiency within a united frame. Taking the listed companies during period from 2007 to 2009 of the Pan-Yangtze River Delta as sample, this paper started from the protection for investors, and analyzed the influence of the protection for investors and the related transactions on the managing efficiency. The...
With the development of market economy, salary incentive strategy, which is always the most crucial and effective in contemporary company. This has always been the case established in the enterprise, based on game theory to set up the model of incentive salary and analysis on it; meanwhile, aiming at characteristics in different stages of corporate lifespan, the passage carries out study. Finally,...
The SME has a significant role in the development of China's national economy, and “cluster” is an important feature of the SMEs' existence. At present the Small business groups' study focuses on geographical space, the study of network space for the existing space of the new enterprises is less. This article from the network sense, re-defines the concept of small business groups, compares to the...
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