美国等国正是如此，建立了以信息披露为基础、以资信评估为核心的证券市场信用风险揭示机制。
Some countries like America established its credit risk revealment system with the foundation of information revealment and the core of credit rating.
公开原则是证券市场的基础，而会计信息披露是公开原则的具体体现。
Open principle is the base of securities market, furthermore, the disclosure of accounting information is the concrete expression of open principle.
这些特殊类型的衍生工具被称为非上市证券市场（OTC）衍生工具，尤其是期货，是在外汇基础上交易的。
These particular types of derivatives are called over-the-counter (OTC) derivatives and futures in particular are traded on an exchange.
第四，要加强以制度为主的证券市场的基础建设。
Fourth we should enhance infrastructure for the securities market centring on putting an appropriate system in place.
在不完全市场中市场份额的线性模型基础上，重新提出了证券市场总财富的假设条件。
On the basis of linear model of market share in incomplete market, this paper presents hypothesis conditions for security market total wealth once more.
美国实证会计研究，是在证券市场高度发达，以决策有用观为导向的会计规范体系比较完善的基础上展开的。
The positive accounting research in America is based on the highly developed stock market, and the fact that the strategy-oriented accounting norm system is relatively perfect.
证券市场的有效性建立在规范正当的信息披露基础之上。
The validity of stock market is based upon regular and proper information disclosure.
本文从我国证券市场实际情况出发，在借鉴国内外经验和研究成果的基础上，对中国开放式基金的流动性风险进行实证研究。
This paper aims to study the liquidity risk of open-end funds in China by empirical means on the basis of Chinese practice and foreign successful risk management experience.
与此同时，市场信任危机的蔓延正威胁着中国证券市场的制度基础。
At the same time, overspread of trust crisis now is threatening institutional foundation of stock market.
本文主要在对证券市场羊群行为研究现状进行综述的基础上，对中国股票市场上的羊群效应进行实证研究并对其发生机制进行理论分析。
Based on the research survey of the herd behavior in security markets, the author empirically studies the herd behavior in China stock market and theoretically analyzes the occurrence mechanism of it.
然而证券市场中存在的股票溢价之谜、股价的过度波动等实证研究对其形成了极大的挑战，并且，其理论基础也存在诸多的缺陷。
However empirical researches such as the riddle of equity premium and the acute fluctuation of stock price bring great challenge to it, and there are many defects on its fundamental theory, too.
保护中小投资者的合法权益是证券市场监管的核心，也是证券市场健康运行的基础。
Protecting minority investors' legal rights is the core of monitoring stocks market and the basis of its smooth running.
并在此研究基础上研究我国证券市场的相关监管制度对上市公司盈余管理的影响。
On the level of above actions, the paper starts an investigation on the influence of related supervisory laws and regulations of China's security market on earnings management of listed companies.
一般而言，经济波动与证券市场波动紧密联系，股市常被称为国民经济的“晴雨表”，但这一理论是建立在一定假设前提基础上的。
The relationship between the economy and the national stock market is inseparable. Stock market is generally referred as barometer of national economy which is not always true in different condition.
证券市场的长期增长效应的微观基础在于证券市场提供一种信息传导机制。
The micro foundation of stock market's long - run growth effect is that stock market provides a mechanism of information incentive.
以此为基础，结合我国证券市场的特点，对该模型提出了改进建议。
Based on the above analysis, it also puts forward a suggestion on ameliorating the model.
当前证券市场普遍存在着信息失真现象，而资产减值准备对“洗大澡”现象有一定地推动作用，为此在会计准则的相关基础上就计提资产减值准备对会计数据的影响作了深入探讨。
In light of the universal phenomenon of information distortion in current securities business, this paper expounds the impetus for "big bath" caused by the allowances for assets impairment.
许多学者基于经济基础说和市场传染说的理论研究了中国证券市场与世界市场之间同步变化的现象及原因。
Based on the economic fundamentals theory and market contagion theory, some researches had explained the phenomenon and causes of the co-movement of the global securities markets.
证券市场又是一个充满信息的市场，充分可靠的信息披露是证券市场有效运行的基础。
Securities market is also full of information. Its running efficiently is based on more reliable information disclosure.
保护中小投资者的合法权益是证券市场监管的核心，也是证券市场健康运行的基础。
It is the core of monitoring stocks market and also the basis of it working correcting that could protect minority investors is legal right.
证券市场又是各种信息的聚集地，高质量的会计信息披露是证券市场有效运行的基础。
Bond market is also an information aggregation; which bases on the effective working of disclosure of high quality accountant information.
本文先介绍了整体上市的理论基础和现状，分析了目前我国证券市场上已经出现的整体上市的具体模式。
The paper first gives the theories and current situation of overall listing, analyzes the particular pattern of overall listing in our stock market.
证券市场是建立在信息披露制度基础上的，盈余信息是信息披露的核心内容。
The securities market is based on the system of information disclosure of which earnings information is the core. Reliability is essential to earnings information.
最后，本文在理论分析和实证研究结论的基础上，从企业自身、证券市场和会计准则这三个层面上提出相关建议。
Finally, based on theoretical analysis and the result of empirical study, this paper gave relative advice in three levels, the enterprise itself, securities market and accounting standards.
这些特殊类型的衍生工具被称为非上市证券市场(otc)衍生工具，尤其是期货，是在外汇基础上交易的。
These particular types of derivatives are called over-the-counter (OTC) derivatives and futures in particular are traded on an exchange.
这些特殊类型的衍生工具被称为非上市证券市场(otc)衍生工具，尤其是期货，是在外汇基础上交易的。
These particular types of derivatives are called over-the-counter (OTC) derivatives and futures in particular are traded on an exchange.
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