资金占用

公司信息透明度与大股东资金占用研究

Corporate Transparency and Expropriation by Large Shareholders

故本文以我国上市公司为研究对象，考察负债融资、资金占用与行业竞争的关系。

Therefore , this paper study to examine the relations about Debt Financing and Large Shareholder Expropriation of Funds with the Industry Competition about the Chinese listed companies .

制造企业合理利用ERP和SCM先进理念优化物资供应管理，可以有效的提高采购效率、控制物料采购质量、减少库存资金占用、提高企业效益和市场竞争力。

Manufacturing enterprise should utilize ERP and SCM theories reasonably to optimize material supply management , which can bring the enterprise profits and improve the competition ability .

公司治理、大股东资金占用与相关信息发现

Corporate Governance , Controlling Shareholders ' Embezzlement and Detection of Related Information

加强库存材料管理降低储备资金占用

Enhance Stock Material Management and Reduce Reserve Fund Occupancy

黑龙江省上市公司大股东资金占用状况研究

Study on fund appropriation of major shareholder of listed companies in Heilongjiang province

内部控制、审计质量与大股东资金占用

Internal Control , Audit Quality and Large Shareholder Tunneling

改制模式、资金占用与公司绩效

Reorganization Mode , Fund Embezzlement and Enterprise Performance

新增备件流动资金占用软件的开发

The Development of Software for Circulating Fund 's Occupying for Newly Added Spare Parts

大股东资金占用与盈余管理

Controlling Shareholder ′ s Embezzlement of Listed Company ′ s Funds and Earning Management

本文研究发现，高质量审计能够显著抑制上市公司大股东资金占用。

Results confirm that high quality auditors can significantly restrain the controlling shareholders'cash embezzlement .

事先控制可以减少库存，从而减少资金占用时间。

Pre ~ control can reduce the stock , which shorten the capital occupation period .

高负债的资本结构、较大规模的董事会有助于改善资金占用情况；

High debt capital structure and the larger board help to reduce the financial occupancy .

然而，过剩的备件库存，又将影响流动资金占用。

However , the excess inventory of spare parts will affect the use of current fund .

在控制资金占用上，坚持目标控制与过程管理相结合；

; the use of funds is controlled by connection with target control and procedure management ;

大股东资金占用对上市公司绩效的影响研究

Research on the Impact of Capital Expropriations by the Large Shareholder to the Performance of Listed Companies

金字塔股权结构、地方政府税收努力与控股股东资金占用

Pyramid Structure , Tax Effort of Local Government , and Controlling Shareholder ′ s Embezzlement of Funds

产品积压加大资金占用；

Overstocking products occupies capital ;

当第一大股东持股比例在50%以下时，持股比例越大，资金占用率越高；

When the proportion of the first largest shareholder belows 50 % , more proportion more NBRE ratio ;

因此，资金占用等于资金来源是一种永恒的平衡关系。

Accordingly , capital takes up be equal to financing source is a kind of lasting balance impact .

农机作业成本中资金占用利息的计算问题

A new calculation method on interest of occupation of funds in the farming machinery cost of operation research

认为林价下限的计算应以现行营林成本和重置完全资金占用为依据；

The lower limit of forest price should be determined by the current cost of silviculture and reevaluation of capital .

鉴于大股东资金占用与审计师选择之间的相互影响，本文采用联系方程模型对内生性予以控制。

Due to the interaction between CSCE and auditor choice , this paper adopts simultaneous equations to control the endogeneity .

现金流入和流出时间上的差别，制约着企业资金占用的水平及流动性风险。

Cash inflows and outflows of the time difference , which restricts the level of corporate capital spending and liquidity risk .

总体资金占用增加，总体资金来源也相应增加，平衡关系不变；反之亦然。

Total capital takes up increase , total capital source also increases accordingly , balance relation is changeless ; vice versa .

根据这些分析对航空维修和维修管理的决策提供支持，减少误换件，以达到降低维修成本、减少航材资金占用、提高公司经济效益的目的。

This analysis is a kind of supporting factor in the maintenance policy making process to the airlines ' economic benefit .

结果显示，大股东资金占用对上市公司的这三个方面都产生负面影响。

The result shows that there are negative impacts of the major shareholder funds of listed companies occupying on the three areas .

第二，对终极控股股东与投资效率的作用机制，仅研究了资金占用这一种控制权私利追逐方式。

Second , when studying how does the ultimate shareholders effect the investment efficiency , we only discuss their occupation of capital .

流动资金占用成本在物流成本中的比重不断增大，构成了企业隐性物流成本的主要部分。

With the proportion rising in total logistics cost , liquidity occupation cost is becoming a main part of implicit logistics cost .

该结果对于政府和股东认识股改后大股东资金占用情况提供帮助。

The results are helpful for Government and shareholders to understand the situation of occupation by the major shareholders after capital restructuring .