If the trading companies are setting up in the central and western regions , the average annual trading value with the mainland is reduced from not less than us $ 20 million to not less than us $ 5 million in the 3 years prior to application . the minimum registered capital requirement is reduced from rmb 30 million to rmb 10 million 若外贸公司在中西部地区设立，申请前3年的年均对内地贸易额由不低于2 , 000万美元降至不低于500万美元，注册资本最低限额由3 , 000万元人民币降至1 , 000万元人民币。
In this case , the enterprise which has gone on market ca n ' t supply originally matrix company ' s accounting data directly . because at this time , these enterprise ' s property , debt , rights and interests condition , have changed extraordinary after property exfoliate , did n ' t possess concern code , request accounting forms for reporting . in reality , the solve way is supply imitate weave and weave imitate accounting forms for reporting 这样，改制后上市企业不能直接提供原母体公司的会计资料，因为此时上市企业的资产、负债及权益状况经过剥离后有了非常大的变动，不具备有关法规要求的上市前3年的会计报表，实务中解决的方法是模拟编制，即编制模拟会计报表。
When the time limit of the preference policies constituted by our country and our province is over , we will support all the items which are put into the support field by the government with fund in the form of finance payment , the abetting scope ; the first 3 years not below 50 % of the company income tax which turn in to county ( engraft , reconstruct , rent , cooperate , annex , share , purchase , recompose the primary company , evaluate according to the new technology enterprises ; the later 4 years , not below 30 % for advanced and new technology enterprises 执行国家和省出台的优惠政策期限结束后，凡列入政府扶持范围的，通过财政支出渠道安排资金，给予支持，其支持额度为：前3年按不低于企业缴纳的属县级收入的企业所得税（嫁接、改造、租赁、联合、兼并、参股、收购、重组现有企业的，按新增企业所得税计算，下同）的50 % ，其中：高新技术企业不低于60 % ；后4年不低于缴纳的属县级收入的企业所得税的25 % ，其中高新技术企业不低于30 % 。
In this foundation , we reviewed and evaluated the classical literature in financial distress predicting both in domestic and foreign . then , we selected 67 st - companies and 67 normal companies as the samples of our research and 15 financial ratios that can reflect the financial condition of enterprise as the variables . we use t - test to select out important variables which will be used in coming model 在此基础上,对国内外财务困境预测研究领域中的经典文献进行了回顾和评价,在对前人研究方法及研究成果总结的基础上,从我国a股市场上选取了67家财务困境公司和67家非财务困境公司作为研究样本,计算了财务困境出现前3年的15个财务指标。
The new managing measures to public offering shares which was issued by csrc in 2001 suggests that the ipo system has changed . under the new ipo system , csrc put a lot of emphasis on compulsory information disclosure and the listed companies ' financial statements before and after ipo are audited by cpas , which is good for investors to make decision . to execute the new ipo system effectively depends on cpas ' high quality auditing and proper audit opinion . however , the reality of long - period low audit quality is harmful to this 实行核准制后，证券监管部门将以强制性信息披露作为监管重点，而且企业上市前3年以及上市后的年报均需经过注册会计师的审计；一方面，有利于改善中小投资者与机构投资者之间的信息不对称局面，提高信息披露对投资者的决策有用性；另一方面，核准制的有效实施，将在很大程度上依赖于注册会计师的高质量审计和恰当的审计意见类型。
The paper gives three finance distress discrimination models through applying for the fisher analysis , the principal component analysis and logistic regression analysis . it shows : comparatively , three discrimination models can all predict the finance distress correctly . among these models , the rate of false discrimination of the logistic model is the lowest 还以被st的前3年为时限,以9个财务指标作为判别变量,在分析方法上应用主成分分析、 fisher二类判别分析和logistic回归分析分别建立了财务困境预测模型。
If the trading companies are setting up in the central and western regions , the average annual trading value with the mainland is reduced from not less than us 20 million to not less than us 5 million in the 3 years prior to application . the minimum registered capital requirement is reduced from rmb 30 million to rmb 10 million 若外贸公司在中西部地区设立，申请前3年的年均对内地贸易额由不低于2 , 000万美元降至不低于500万美元，注册资本最低限额由3 , 000万元人民币降至1 , 000万元人民币。
