asset forms

The macro and micro factors such as efficiency of capital market, interest rates, tax policies, inflation, asset forms, profitability and etc. have a great influence upon capital structure.

资本市场效率、利率、税收、通货膨胀、资产形态、盈利能力等宏观和微观因素对企业资本结构有较大影响。

And management of a listed company means the policies can be said to be varied and can be manipulated by accounting standards and accounting policies, the use of transactions between related parties, carried on corporate earnings management through asset restructuring and other forms.

上市公司盈余管理的手段可以说是多种多样，可以通过会计准则和会计政策进行操纵、利用关联方之间的交易、通过资产重组等形式进行对企业盈余的管理。

The paper introduces three forms of asset reorganization and low cost extension in Chenming Group.

阐述了山东晨鸣纸业集团实施资产重组、低成本扩张的三种形式.

Merger is an asset reorganization, it could change the organizational forms and internal equity business relations.

企业并购是一种资产重组行为, 它可以改变企业的组织形式及内部股权关系.