Dissertation > Excellent graduate degree dissertation topics show

The Effects of Fiscal Subsidies to Delisting Risk Warning Companies

Author: LiZuo
Tutor: HuangZengYu
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Warning of delisting risks Fiscal subsidies Chunlan
CLC: F812.45
Type: Master's thesis
Year: 2013
Downloads: 47
Quote: 0
Read: Download Dissertation

Abstract


Government fiscal subsidies are the national finance providing a kind of compensation to businesses or individuals in order to realize specific political, economic or social goals. China’s socialist market economic system also has the stamp of the planned economy era, the government fiscal subsidies behavior exists in large quantities. Subsidies usually have a major impact to the companies on three aspects including promoting companies, growing to help reverse the loss and attaining listed company status. Government fisical subsidies as an important part of the non-recurring gains and losses get into the listed company financial statements, which affect the financial statements of listed companies’data. Especially for the companies that are special treatment by the stock exchange, financial subsidies often become a shortcut to help it to avoid delisting or to resume trading. Due to just one quantifiable indicators net profit in our original delisting system, there are more opportunities for subsidies playing a role. In2012, Shanghai Stock Exchange and Shenzhen Stock Exchange had revised the stock listing rules. This is a new exploration for the country’s securities regulator of the securities market and some quantifiable indicators have been added to the new listing rules to enrich the content of the original rules.The main contribution of this paper:choose the Chunlan as a case. As a listed company which takes an important part of the market, it had be special treatment such as warning of delisting risk. This process involves most of the delisting system in our country. From delisting risk warnings to cancel the special treatment, in these five years, the company has done a series of activities on the basis of the delisting system in our country. To the listed company, especially the one which had be special treatment, implementing the delisting risk warning, avoiding being suspended or even terminated and removing the delisting risk warning in time become the primary task of the company. The thesis combines with the present situation of fiscal subsidies in our country and finds out that some fiscal subsidies may disturb the order that survival of the fittest in the capital matket. Give some opinions and suggestions on how to manage the fiscal subsidies strictly and on how to consummate the delisting system in our country.Of course, there are several shortcomings in this thesis, such as limitations of empirical data, time chosen and variables chosen. The objective elements mentioned above dominate my further discuss in my thesis, deficiency will be expected developed in my future study.

Related Dissertations

  1. Genetic Diversity of Cymbdiium Goeringi from Jiangxi Province Revealed by Inter Simple Sequence Repeats,S682.31
  2. Based on financial analysis Chunlan Development Strategy,F406.72
  3. Studies on LjCYC1 Transforming Saintpaulia Ionantha and CFL Transforming Cyclamen Persicum and Cymbidium Goeringii × Cymbidium Hybidium,S682.31
  4. Seeking Competition Competence from FDI,F279.26
  5. Chunlan Tissue Culture Technique System,S682.31
  6. Study on the Fiscal and Taxation Policies to Promote the Development of China’s New Energy Vehicles Industry,F812.0
  7. Research on the Policies of Fiscal Subsidies in Electric Vehicle Industry Development,F812.0
  8. International Comparison and Reference of the Rural Social Endowment Insurance System,F323.89
  9. Research on Optimization Model for Suzhou’s Agricultural Insurance Fiscal Subsidies,F842.66
  10. Study on the marketing strategy of innovation Chunlan air conditioning,F274
  11. Tissue Culture and Establishing Agrobacterium-mediated Transformation System in Cymbidium Goeringii Rchb.f.,S682.19
  12. Chinese orchid propagation technology and promotion of applied research,S682.31
  13. Guizhou Chunlan vitro culture and molecular genetic diversity of wild evaluation,S682.31
  14. Studies on Tissue Culture and Mycorrhizal Fungi of Cymbidium Forrestii `Songmae',S682.31
  15. Chunlan Group Diversification Strategy Research,F426
  16. Screen Several Orchid Mycorrhizal Fungi and Preliminary Test on the Seed Germination Condition,S682.31
  17. Rearch on Legal System of Government Green Procurement,F812.45
  18. The Perfection of the Taking-Over System of Our Commercial Bank,F812.45
  19. The Effects of Transfer Payments on Financial Equalization in Anhui Province,F812.45
  20. Research on Fiscal Expenditure on Social Security in China,F812.45
  21. Our County District-level Governments Purchasing Department Staff Quality Improve Research,F812.45

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Expenditure
© 2012 www.DissertationTopic.Net  Mobile