Dual Holding

With the data during 20032005 of China’s listed companies, this study examines the relations among controlling shareholders, bidirectional embezzlement of funds and earnings quality.

文章以我国上市公司2003-2005年的数据为样本,检验了控股股东所有权、双向资金占用和盈余质量之间的关系。

Ownership of Controlling Shareholders,Bidirectional Embezzlement of Funds and Earnings Quality;

控股股东所有权、双向资金占用与盈余质量

We have to pay a deposit for the establishment of an L/C, and that will tie up my funds.

开信用证要向银行付押金，这将占用我的资金。

average occupied amount of current capital

平均占用的流动资金额

average amount of current funds possessed

平均占用的流动资金

Capital funds will be tied up for a long time.

资金将被长期占用。

current fund employed per 100 Yuan of sales revenue

每百元销售收入占用流动资金

Enhance Stock Material Management and Reduce Reserve Fund Occupancy;

加强库存材料管理 降低储备资金占用

Strengthen Stock Management, Reduce Cost of Fund Occupation;

加强存货管理 降低企业资金占用成本

Internal Control,Audit Quality and Large Shareholder Tunneling

内部控制、审计质量与大股东资金占用

Strictly controlling the associated parties to pay off the possessed funds of listed companies with non-cash assets.

严格控制关联方以非现金资产清偿占用的上市公司资金。

The Analysis of the Background of the Dominant Shareholders'Occupying Huge Sum Funds of Listed Company

大股东占用上市公司巨额资金的背景分析

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

事先控制可以减少库存，从而减少资金占用时间。

and the current value of the possessed funds be fully taken into consideration for discount.

并充分考虑所占用资金的现值予以折扣。

Diversion of construction funds for water conservancy construction, possess and peculation of public funds or misuse of funds must be stopped from the very beginning.

要坚决防范和杜绝挤占、挪用、滞留水利建设资金。

Lawfully investigating the liabilities for irregular possession of funds and provision of guaranty to other parties

依法追究违规占用资金和对外担保行为的责任

(2) the rate of capital occupying is negative correlation with EPS;

二是资金占用度与公司的每股收益负相关。

Research on Factors Influencing Major Shareholders Capital Occupying of Listed Companies;

上市公司大股东资金占用影响因素研究

Illegal Guaranty, Occupied Funds by Affiliated Parties and Corporate Governance;

违规担保和关联方资金占用与公司治理