In order to answer these questions from both theory and practice prospects , this paper conducts the research on the below mentality : first , to conform the subject of ownership structure adjustment for soe , this has been basically defined in liaoning . second , how large the scope of dilution of soe is , which model we build all these can find answers from both theory and empirical research ; finally , which investors are appropriate to take part in the ownership structure adjustment of soe , viz . how to choose the appropriate investors to take part in the enterprises reform 为了从理论高度和实践层面回答这些问题,本文沿着如下思路进行研究:首先确定国有企业股权调整的对象,这一问题在辽宁省已经得到了基本界定;其次,对这些企业国有股权稀释的幅度有多大,构建什么样的稀释模型,这既可以从理论上寻找答案,又可以从实证中获得经验证据;第三,这些股权稀释有那些可行的路径,并对其进行合理性分析;最后,哪些投资者适合参与国有企业股权结构调整,即如何选择合格投资者参与企业投资。
The revised one is more suitable for our present market situation . disputations rose from this revision . some people think it will make the listed companies " income statement more pure , but others think the revised one disobeys the international tradition and conflicts with our existing accounting standard system 本文将对这个问题进行更深的论证，不仅是从财务会计理论的角度进行思考，也从证券市场所能提供的经验证据角度对此修订进行经验研究，以期能对此准则的修订做一个比较全面和客观的评价。
Research background : in 1980s , american scholars began to pay attention to questions about audit fees in securities market . their studies included normative research and empirical research ; their conclusions have enriched audit theory and offered empirical evidence for the supervision department to make supervision measures 美国会计理论界对审计收费问题不仅开展了规范性研究,还充分利用证券市场的经验数据对有关问题做了实证检验,其研究结果不仅丰富了审计理论,也为政府相关部门制定监管措施提供了经验证据,促进了审计市场的健康发展。
At the same time , regarding chinese listed company as the sample , we concentrated on the relationship between the corporate governance mechanism ( including the ownership structure , the board of directors , financial structure , managers incentive ) with the corporate performance , and made substantial evidence analyzing problems on the chinese listed company . we provide the theories and experience result for the enterprise reformation . the follows are details : the relationship between the ownership and corporate performance has a controversial lesson 同时，以中国上市公司为样本，抓住公司治理机制(包括股权结构、董事会、融资结构、经营者激励)与公司绩效之间关系这一课题，实证分析了中国上市公司存在的亟需解决的问题，为国有企业的改革提供理论与经验证据，具体如下：股权结构与公司绩效之间的关系一直是一个争论的课题。
Abstract ： this essay spotlights the problem of joining the empirical and the theoretical ， and reviews from that point of view the rather extreme tendency to ignore the empirical in some western modernist theories ， especially the fundamentalist marketism and highly formalized neoclassical economics that have been made into state ideology by neoconservatives in the u . s 本文突出经验与理论连接问题，由此回顾西方现代主义下的一些无视经验证据的偏激理论倾向，特别是近年的美国新保守主义国家意识形态化下的原教旨市场主义以及其高度形式化的新古典经济学。
