第二上市

这样，就不可能在境内进行传统的第二上市，导致国内投资者永远被剥夺了买进这类股票的机会。

This makes it impossible to do a traditional secondary listing onshore , leaving domestic investors permanently cut off from the opportunity to buy the shares .

你应知悉，按照该项试验计划挂牌买卖的证券并非以香港联合交易所有限公司的主板或创业板作第一或第二上市的证券类别加以监管。

You should be aware that the PP securities are not regulated as a primary or secondary listing on the Main Board or the Growth Enterprise Market of The Stock Exchange of Hong Kong Limited .

新加坡解决方案使中资企业不必以VIE结构在海外上市，从而为它们打开了在中国证券交易所实现第二上市的大门。

By allowing the Chinese enterprise to list abroad without a VIE , the Singapore Solution opens the door to secondary listings on China 's stock exchanges .

东京证交所也可能选择在国内进行首发，在海外证交所做第二上市。

The TSE could also opt for a primary domestic listing , with a secondary offering overseas .

在上世纪70年代当时股票和债券仍然以纸面形式交易伦敦曾是首屈一指的第二上市地（见图表）。

In the 1970s – when stocks and bonds were still traded in paper form – London was the leading destination ( see chart ) .

该小组认为，自去年10月开始获准进行的第二上市，监管要求宽松，纯粹是为了发行人的利益，将削弱对投资者的保护。

The Panel believes that the light-touch secondary listings , which have been allowed since October , are being put forward purely to benefit issuers , and will weaken investor protection .

境外证券交易所主要依据企业成立地（或注册地）、第一上市与第二上市以及第一上市地监管质量等标准对跨境股票进行差异化监管。

Overseas securities exchanges make differentiation supervision on cross-border securities depending on such standards as the place of incorporation ( or registering ) of enterprises , the primary listing and the secondary listing , and the quality of the place of the primary listing .

1991年，万科成为中国第二家上市公司，以00002的股票代码在深圳证券交易所（shenzhenstockexchange）交易。

In 1991 , it became the second Chinese company to list , trading on the Shenzhen stock exchange with the ticker of 00002 .

预计华融不久后也将上市，将成为中国第二个上市的大型资产管理公司。

Huarong itself is expected to soon go public – the second of the big asset managers to do so .

第二从上市公司本身入手，改进其内部治理结构，从源头上制约不实会计信息的产生。

Secondly , we should improve internal administration structure of listed company in order to prevent false accounting message from source .

真值得大家讨论的，是有可能横空出世的全球第二大上市公司会如何影响你我的生活。

It 's time to talk about how the potential formation of the second-largest public company on the planet could affect your life .

与此同时，据媒体报导，深圳证交所第二大上市公司涉嫌在财务状况披露上误导投资者多年。

At the same time , on the Shenzhen exchange , reports allege its second-largest company misled investors for years about its financial well-being .

第二，上市公司的终极产权性质及其对应的控制权结构影响着股利政策。

They mainly adopt the vertical controlling rights structure to control the listed company . Secondly , the characters of ultimate property rights and its corresponding ownership structure have impacts on dividend policies indeed .

知情人士预计，友邦将在圣诞节前向证券交易机构提交一份招股说明书申报稿，从而启动为期3个月的正式流程，为公司在2010年第二季度上市铺平道路。

People familiar with the matter expect AIA to file a draft prospectus with stock exchange authorities before Christmas and so trigger a formal three-month process that would set the path for a listing in the second quarter of 2010 .

第二，上市公司审计委员会运行的内部信息披露还处于自愿披露阶段，未获得审计委员会的开会次数数据，尚未对审计委员会的活跃性这一特征对治理效果的影响进行检验。

Second , because the audit committee internal operation information disclosure of listed companies is still in the voluntary stage , without obtaining the meeting data of the audit committee , this paper fails to test the governance effects of the activity characteristic .

第二，上市公司的股价挂牌机制能够是投资者了解公司的治理状况，对于业绩不理想的公司，可以发挥用脚投票的作用，使无能力的经理层进行更换。

Second , listed companies " listed price mechanism " to investors to understand the situation of corporate governance , for unsatisfactory performance of the company , can play a " vote with their feet " effect , so that the managers can not afford to replace .

第二，美国上市公司会计监管委员会（PCAOB）可能更改规定，取消中国会计师事务所的注册资格。

Next we have a potential change in the rules by the PCAOB that would deregister Chinese accounting firms .

实证结果表明：第一，农业类上市公司存在二月红现象；第二，农业上市公司股票的收益率存在显著的GARCH效应。

The empirical results show that : first , the stock price of agricultural listed companies has the phenomenon February Red ; Second , GARCH effect of the yield of agricultural listed companies is significant .

第二部分介绍上市公司会计舞弊相关法律的理论基础。

Chapter 2 discusses the theories of laws to accountancy fraud .

第二章为上市公司信息披露真实性的理论研究。

The second chapter listed the theories of information disclosure .

第二章中国上市公司注册会计师审计质量：价值分析。

CPA audit quality of the listed companies in our country : value analysis .

第二，建立上市公司的破产机制。

Next bankruptcy mechanism must be established .

第二，阐述上市公司战略经营业绩评价的基本理论，并探讨其对我国上市公司的现实意义；

Secondly , it expounds the basic theories of the strategic performance evaluation of listed companies .

第二，对上市公司与投资人之间的策略行为进行了系统的博弈论分析。

It makes a systematic game analysis of the strategic behavior between listed companies and investors .

而第二个阶段上市公司的经营绩效与经济周期是正相关的。

The second phase of the operating performance of listed companies and the business cycle are positively correlated .

第二章，上市公司会计信息监管运行体系的国际比较。

The second chapter is the international comparison of the operating system of accounting supervision system in listed companies .

第二，在上市证券上的投资价值缩水，使他们在私人股本上的投资配置过重。

Second , the value of their listed investments has fallen , causing them to be overweight in private equity .

第二章是上市公司（包括民营上市公司）股权结构与公司绩效相关研究的回顾和总结。

The second chapter is the literature review and summary of previous research on shareholder structure and corporate performance of listed firms .

研究者们近年来通过提取分离得到了大量的紫杉醇类似物，但迄今为止仍没有紫杉醇的第二代药物上市。

In recent years researchers isolated by extracting a great deal of paclitaxel analogs , but so far no second-generation drug Taxol listed .

第二、对上市公司财务危机形成的内部及外部原因进行深入地分析，为建立财务危机预警体系奠定基础。

Analyze reasons of financial crisis of listed cooperation from inside and outside and form the basis of finance crisis warning system . 3 .