Accord ing to the selected data , outcomes of the analyses possesses high correlations with the market values in this model , thus it has evaluated the enterprise values within the range of the data we have collected . according to the principles of statistical samples choosing , we argues that the parameter - determining methods used in the paper are reasonable , so we can predict the populations by the samples . to sum up , using these parameter - determining methods that have satisfied the basic presumes , this model has assessed the values of chinese enterprises properly 从本文选择的有限数据资料所做的结果来看,该模型所做结果与市场价值具有高度的关联关系,因此,在本文所研究的样本范围内,该模型很好的估价了企业的价值,根据统计学样本选择的原理,从样本推断出总体,笔者认为本文中对模型参数的确定方法是可取的,在满足该模型基本假定的前提下,按本文所述参数确定方法,该模型可以很好地评估我国上市公司的企业价值。
General in biochemical analyser test process , firstly , use biochemical reactions hin color response to statistical samples in a particular wavelength solution with the greatest absorption peak , and then use ultraviolet and visible spectroscopic measurements to test the absorbency of material to the specific wavelength , the final adoption of bill law to calculate the corresponding material concentrations 由于利用了以上先进技术,仪器的测量速度和精度都有了大大的提高,目前新型生化分析仪0 . 2秒即可完成一个样本点的测量,并已经成功实现了双波长测量法,提高了测量结果的精度。
Based on it , the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals . it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998 , so the paper tested 31 companies as statistical samples by three different models , which are the deangelo model , industry model one and industry model two 为此,论文仅以其中的31家摘帽st公司为样本,按照实证研究的方法,首先建立了三点假设| : 1 、摘帽st公司在摘帽当期会作出调高利润的应计会计处理; 2 、摘帽st公司主要通过调整主观应计利润项目达到盈余管理的目的; 3 、摘帽st公司会利用流动性应计项目进行盈余管理。