对盈利质量的需求与中国资本市场的基本面分析

It was reported that Chinese fund managers are patiently planning for the long-term with expectations that China‘s market conditions will improve, recognizing that regulators continue to take steps to improve corporate transparency. This paper discusses the relevance of high quality publicly available earnings information, how accounting standards influence the quality of reported earnings, and how capital market participants act as monitoring forces for earnings quality. Using the U.S. market as a benchmark, this paper considers earnings quality characteristics and monitoring forces in the context of the Chinese market. My overarching premise is that high quality analysis of high quality accounting information is crucial for the efficient flow of resources through a capital market. Thus it is instrumental to the growth of China‘s financial market and its economy. To this end, the paper summarizes potential impediments to high quality earnings and high quality analysis in China.     

谈农业标准化的作用与地位

我国加入WTO后，在农业生产、加工、市场流通等方面，必须要有和贸易自由化相配套的政策措施，否则农产品市场可能会受制于人。世界工业发达国家在进入WTO后，都建立了完整的农业标准化体系，在对外贸易中形成了比较完善的技术壁垒。而我国的农业标准化体系还很不健全，在技术上尚不能阻止外来农产品的冲击。因此，以市场为导向，加强农业标准化工作，健全农业标准体系，大力推进名牌战略，塑造农产品的整体形象，提高农产品的国内外市场竞争力，势在必行。农业标准化是推进农业发展的重要手段１．农业标准化是实现高产优质高效农业的重…     

多米诺骨牌与银行服务

数万张乃至上百万张多米诺骨牌在极短时间内倒下的景象,着实壮观,让人大饱眼福.而在这奇迹的背后,是码放这些骨牌需要不少人付出大量的精心劳动.码放时一张牌的不慎失误,就会导致前功尽弃.所以,多米诺骨牌在码放过程中,必须慎之又慎,同是还要采用隔段防倒措施,避免从头再来.