But the securities market of the our country is a newly arisen market , which has its unique characteristics , in addition to having the commonness of all newly arisen market : the government oriented supervising mode , the group of the listed company consists mainly of state - owned enterprises ; all of these cited above make our financial report of the listed company different from other country ’ s . the quality of financial reports of our country ’ s listed company is lower in currently , making the research of finding out which factors are highly correlated with the financial reports quality of the listed company , how to improve the quality of the listed company ’ s financial reports , and what ’ s the fundamental reason of the low quality financial reports , have theory and application meaning 但是我国的证券市场作为一个新兴市场,除了有新兴市场的共性以外,更有着其自身独特的特点:以政府为主导的监管模式,以国有企业改组上市为主的上市公司群体;这些都使得我国上市公司财务报告质量呈现出不同于别国的独特特点。就目前而言我国上市公司财务报告质量较低,使得研究哪些因素与上市公司财务报告质量高度相关,如何来提高上市公司财务报告质量,上市公司财务报告质量较低的根本原因,有一定的理论和实践意义。
We will utilize medium - and long - term foreign investment in many ways , combining it with the domestic economic restructuring and the reorganization and transformation of state - owned enterprises and encouraging multinational corporations to invest in agriculture and manufacturing and high and new technology industries 通过多种方式利用中长期国外投资，把利用外资与国内经济结构调整国有企业改组改造结合起来，鼓励跨国公司投资农业制造业和高新技术产业。大力引进海外各类专业人才和智力。
Foreign investment is allowed to participate in assets reorganization and disposal of financial assets management companies and to participate in the reorganization and transformation of soes by means of cross - border mergers and acquisitions , industrial investment funds , venture capital , equity joint ventures , franchised operation and so on 允许外资参与金融资产管理公司的资产重组和处置，可以通过跨国并购、产业投资基金、风险投资、股份合作、特许经营等多种方式参与国有企业改组改造。
Share of hold of legal person share basically includes to launch an unit ( to building joint - stock company character ) with etc the legal person of all sorts of property ( unit ) the share with subscribe of its own reserves ; former cooperative weighs the stock that the convert after appraise becomes with its asset ; original company reorganizations when be joint - stock company , will former company is redundant the worker award fund that did not deliver turns the worker shares share , its droit still puts in an unit ' s charge , the individual was not used , have and discretion ; can hold according to concerned regulation the share of bank or hold of investment of place of other finance orgnaization 法人股持有股份主要包括发起单位（对新建股份公司而言）以及其他各种性质的法人（单位）以其自有资金认购的股份；原集体企业以其资产重估后折算成的股份；原有企业改组为股份公司时，将原企业多余未发的职工奖励基金转作职工共有股份，其所有权仍归单位，个人没有使用、占有和处理权；按照有关规定可以持股的银行或其他金融机构所投资持有的股份。
