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A discussion of UK commercial property service charges Received (in revised form): 8 th February 2009 ABSTRACT ：As certain types of property have become more complex and customers ’ or occupiers ’ perceptions and expectations have evolved, the services provided by the owners have had to be improved correspondingly. A modern service charge may include provision for the recovery of many different properties or facilities management-related services. The existing practice of service charges recovery for commercial properties is not transparent enough to enable the tenants to understand exactly what they are paying for. The service charge costs may include enhancement of the building, where it can be justi ?ed following the analysis of reasonable options and alternatives. The practice of service charge should rest on achieving equitable bene?ts for both parties: the owner and the tenant.
Keywords: service charges; commercial lease ; landlord and tenants; property management ; sinking funds ;reserve funds。
COMMERCIAL SERVICE CHARGES DEFINED
All businesses have to pay for property-related overheads, or ‘ running costs ’ ( RICS, 2008 ). The objective of a service charge is to enable the landlord to recover all likely anticipated expenditure not only for the property in its present form, but also envisaging any reasonable extension or alteration in the future ( Philpott and Hicks, 1994 ). The basic principle of service charges lies in taking the perspective of both the landlord and the tenant. In most circumstances, both parties view the importance of service charges differently, which is definitely to their own bene?t. Edward and Krendel (2007) show that the landlord will want to recover all expenditure from the tenant. The tenant on the other hand will try to limit the recoverable items to the necessary services for the property. Martin (1981) de?ned service charges as the cost to a tenant in indemnifying landlords against actual and anticipated expenditure on the protection, maintenance and replacement of those parts and structure, finishes and equipment of the property for which no tenant is directly responsible. Generally, the service charge apportionment between the landlord and tenant are speci?ed in the lease. The inappropriateness of this definition was pointed out by McGee (1984), when he stated that it only focused on the expenditures on physical aspects of the property while neglecting the other important elements that made up the service charge costs,
such as housekeeping, services for cleaning and security services. The centre for advanced land use studies (CALUS) report broadened the definition of service charges to:
An annual cost to the tenant of the landlord providing services to the building in compliance with his obligations under the terms of the lease. The fundamental of service charges rests on two main items which are ‘ works ’ and ‘ services ’ . Works refers to repair, renewal, replacement, maintenance and improvement whilst services on the other hand focus to the housekeeping elements which include but not limited to the cost of cleaning, security, fuel and other related activities.
Service charges also consist of other costs that are known as sinking, replacement and reserve funds. RICS (2006) defined briefly the meaning of the abovementioned funds as follows:
On top of routine expenses on services, owners and occupiers may need to make provision for occasional one-off outlay on replacing major items of equipment (e.g. a heating system). Major expenditure of a regularly recurring nature (i.e. external redecorations) can also cause significant fluctuations in the amount of service charge payable each year.
The contribution towards the fund is made through the service charges year by year, and when the need arises for such repairs,
payment is made from the fund ( Morley, 2008 ). The establishment of such funds are seen to bene?t both the landlord and the tenant. As mentioned by Morley (2008), the advantage of imposition of such funds to the tenant is an assurance of cost certainty, thus dismissing the shocking peak charges at a go, as the contribution is made over the lease period. In addition, in the case of short-term tenancy, the new tenant is only required to continue the contribution that was made by the previous tenant and not to be totally burdened with the overall cost of repair and replacement of equipment should the need arise. The landlord on the other hand enjoys the bene?t of funding certainty, thus eliminating tenant disputes over one-off high service charge in a year shall the cost is claimed as and when repairs are needed.
Moran (2007) provided a specific service charges definition for commercial properties. He pointed out that service charges in commercial buildings arise when there is multiple occupation of the landlord’ s premise. Shopping centres, of?ce blocks, some industrial business parks and mixed-use buildings are the types of premises designed for multiple occupation. The charges are meant to recover the cost of maintaining unlet structures, common parts and the provision of other related services. The landlord is responsible for repair and maintenance of the property, but will
require the costs he incurs on these matters to be reimbursed by the tenant ( Butt, 2007 ). In essence, the service charge composition in commercial properties usually consists of the direct cost of the services to the business, and often this includes a management fee payable to the person or company who administer the service ( RICS, 2008 ).
The lease and the service charge
The basic element of any service charge provision in a lease is to ensure that someone is liable for the repair and maintenance of all elements of the building or the development. All landlords are in favour of a ‘ clear lease ’ that allows them to relinquish their obligation in funding the cost of providing necessary property-related services to the tenants ( Edward and Krendel, 2007 ). Crosby and Murdoch (1998) emphasised that a ‘ clear lease ’ should also be a ‘ full repairing and insuring ’ , or ‘ FRI ’ lease. In these circumstances, the tenants will assume all responsibilities (in payment terms) for the repair and insurance of the leased property to allow the landlord to keep the premises, and will reimburse the landlord for the cost of undertaking these tasks through the service charges.
The question of the magnitude and extensiveness of responsibility for repairs, maintenance and upkeep of the property
between the landlord and the tenant is a very complex and delicate situation ( Crosby and Murd och, 1998 ). In the case of ‘ leases of whole ’ , the liability of the tenant to undertake the cost of repair and maintenance of the premise is rather simplified, as the premise is entirely occupied by a sole tenant. However, for commercial properties wher e ‘ leases of part ’ involve multiple tenants, a well-drafted service charge provision in the lease is a crucial element that needs special attention by the tenant to avoid future disputes with the landlord ( Edward and Krendel, 2007 ).
Moran (2007) highlighted that the typical provision of service charges in the lease should include.
i. A de?nition section at the beginning of the lease that de ?nes ‘ service charges’ and ‘services’.
ii. A speci?c tenant’ s covenant to pay service charges.
iii. A landlord’ s covenant to provide services.
iv. Details of service charges.
Sourse: Michael Pitt.A discussion of UK commercial property service charges,
Journal of Retail & Leisure Property (2009) 8, 119 – 138.
译文：
关于英国物业收费的讨论
摘要：由于某些类型的物业已经变得更加复杂，物业的拥有人或物业的使用者对物业的看法和期望不断地提升，相应的物业服务业不得不进行有针对性的改善提高以满足物业使用者的需要。在一个现代化的物业服务费里可能包含各种不同属性的相关的设施管理的服务。然而目前物业收费仍然不透明，需要让居民了解他们所付的物业费包含哪些服务。物业服务费里可能包含着用于维修、养护建筑的费用，这些都是经过合理分析得出的。对基础设施进行管理对物业所有者和租客都有好处。
关键词：服务收费，商业租赁，业主和租户，物业管理。
商业服务收费界定
所有企业都要付与物业管理有关的企业经费，或管理费用（RICS，2008）。收物业费的目的不仅是确保业主有资金去维修在目前情况下那些可预见的设备的保养、维修、折旧等，而且还包括未来各种合理的可能会发生的费用（费尔伯特和 Hicks）。物业费如何收取的基本原则融合了业主和租客的观点。在大多数情况下，双方对收费物业费的重要性有不同的认识，这很明显都是在维护自身的利益。爱德华和克兰德（2007年）的研究表明，业主希望那些维修物业的费用由租客来承担。然而那些租客总是设法降低他们所要承担的一些维修物业的费用。马丁（1981）明确表示了为了确保业主能有资金去维修、替换那些已经存在或者可能要发生的设备损耗等，承租者有责任区承担相应的部分费用。一般情况下，在合同中就已经明确说明了房东和房客就物业费该如何分配。而麦基（1984）
指出了其中不合理的地方。他说，这些物业费里只包含那些可以看得见的自然的折旧、损耗，而忽视了家政服务、保安清洁服务等这些极其重要的物业服务支出。关于土地使用收费的研究报告（CALUS）也增加了物业服务收费项目：
每年房东和承租者都会遵守契约的规定，根据租客交的物业服务费提供相应的物业服务。基本的物业费该如何收取主要取决于两个方面，分别是硬件服务和软件服务。硬件服务主要有物业的维修养护、设备的保养更新替换，甚至是增加设备的各项功能等。软件服务主要是指一些家政服务，如清洁、保安等。
物业服务收费里也包含一些上面没有提到而众所周知的服务收费。如维修基金、设备更新替换等。RICS（2006）对维修基金做了一个简明扼要的定义：
在日常服务费用的中，业主和住户可能需要对一些偶然发生的一次性支出的设备（如加热系统）详细规定，明确彼此的责任义务。日常生活中经常发生的费用支出（如外部的装饰、翻新等）的增减也是导致每年物业服务收费波动的重要因素之一。
基金的好处在于发生某些重大维修项目时，可以由该基金支付（莫利，2008）。建立维修基金对业主和租客双方都有利。正如莫利（2008）所说的那样，这种强迫式的基金的建立的好处在于可以为租客发挥一个相当于保险的功能。当发生重大支出项目时，租客不必承担大额支出。而且这个作用是在租客承租期间发挥。此外，在短期租赁的情况下，新的租客只需要继续支付前一位租客支付的维修基金，而不必承担那些因设备更新
维护而发生的所有的费用。同时，业主也高度赞扬了这个维修基金所发挥的积极作用。维修基金消除了那些因承担一次性大额支付维修费用所产生的租客的抱怨。因此，维修基金的存在具有一定的合理性。
莫兰（2007）对商业性物业该如何收取物业服务费下了明确的定义。他指出商业物业的服务费用的提高应该以业主所拥有的物业类型为前提。购物商场、写字楼、生产厂房、混合用途的物业的收费标准都不相同。收取的物业费应该是用于维护那些未出租的部分的建筑结构、公用面积以及一些其他相关的服务。业主应该负责物业的维修与保养。但过程中所产生的费用应该由承租人来承担（博特，2007）。从本质上讲，商业物业服务费里不仅包含了直接的服务成本，也包含了服务提供公司的各项管理费、利润等（RICS）。
租约和物业服务费
在契约里对各种物业服务项目有基本的规定是为了保证在遇到大项目维修时有责任人，可以确保项目的顺利进行。所有的业主都支持允许他们放弃为租户提供与物业有关的服务费用的“无责任契约” ( Edward and Krendel,2007 )。克罗斯比和默多克（1998）曾强调说，这个“无责任契约”'应该是一份“全维修保险”。在这种情况下，租户将承担所有的物业维修、养护费用。然而那些仍有拥有这些物业的所有权。
这个问题的关键在于物业的维修、养护需要大量的人力、物力。而且对业主和租客来说这个问题仍然非常的复杂和微妙( Crosby and Murdoch, 1998 )。在整租的情况下，承租人所要承担的物业维修、保养费用该如何计算将变得很明确，但前提是由完全由单一租户承租。然而，在商业物业
毕业设计说明书 英文文献及中文翻译 学院：专 2011年6月 电子与计算机科学技术软件工程
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Inventory management Inventory Control On the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion. The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility. Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments . Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of
Statistical hypothesis testing Adriana Albu，Loredana Ungureanu Politehnica University Timisoara,adrianaa@aut.utt.ro Politehnica University Timisoara,loredanau@aut.utt.ro Abstract In this article,we present a Bayesian statistical hypothesis testing inspection, testing theory and the process Mentioned hypothesis testing in the real world and the importance of, and successful test of the Notes. Key words Bayesian hypothesis testing; Bayesian inference;Test of significance Introduction A statistical hypothesis test is a method of making decisions using data, whether from a controlled experiment or an observational study (not controlled). In statistics, a result is called statistically significant if it is unlikely to have occurred by chance alone, according to a pre-determined threshold probability, the significance level. The phrase "test of significance" was coined by Ronald Fisher: "Critical tests of this kind may be called tests of significance, and when such tests are available we may discover whether a second sample is or is not significantly different from the first."[1] Hypothesis testing is sometimes called confirmatory data analysis, in contrast to exploratory data analysis. In frequency probability,these decisions are almost always made using null-hypothesis tests. These are tests that answer the question Assuming that the null hypothesis is true, what is the probability of observing a value for the test statistic that is at [] least as extreme as the value that was actually observed?) 2 More formally, they represent answers to the question, posed before undertaking an experiment,of what outcomes of the experiment would lead to rejection of the null hypothesis for a pre-specified probability of an incorrect rejection. One use of hypothesis testing is deciding whether experimental results contain enough information to cast doubt on conventional wisdom. Statistical hypothesis testing is a key technique of frequentist statistical inference. The Bayesian approach to hypothesis testing is to base rejection of the hypothesis on the posterior probability.[3][4]Other approaches to reaching a decision based on data are available via decision theory and optimal decisions. The critical region of a hypothesis test is the set of all outcomes which cause the null hypothesis to be rejected in favor of the alternative hypothesis. The critical region is usually denoted by the letter C. One-sample tests are appropriate when a sample is being compared to the population from a hypothesis. The population characteristics are known from theory or are calculated from the population.
软件工程专业BIOS资料外文翻译文献 What is the Basic Input Output System (BIOS)? BIOS is an acronym for Basic Input Output System. It is the program that stores configuration details about your computer hardware and enables your computer to boot up. Every time your computer is switched on the BIOS loads configuration data into main memory, performs a routine diagnostic test on your hardware, then loads the operating system. The BIOS resides in a ROM (Read-Only memory) chip, which is mounted on the motherboard, usually in a socket so it is removable. To the right is an example of what a BIOS chip may look like in your motherboard. This is a PLCC 32 pin type BIOS chip. It is a very common type. Every computer has BIOS. There are many types but the most common type of BIOS 's come from: AMI, Award and Phoenix. Motherboard manufacturers buy or lease the BIOS source code from these companies. The BIOS tells the operating system in your computer how to boot up, where to load everything, what to load, what memory and CPU are present and much more. A good comparison to further understand the
吉林化工学院理学院 毕业论文外文翻译English Title（Times New Roman ，三号） 学生学号：08810219 学生姓名：袁庚文 专业班级：信息与计算科学0802 指导教师：赵瑛 职称副教授 起止日期：2012.2.27～2012.3.14 吉林化工学院 Jilin Institute of Chemical Technology
1 外文翻译的基本内容 应选择与本课题密切相关的外文文献（学术期刊网上的），译成中文，与原文装订在一起并独立成册。在毕业答辩前，同论文一起上交。译文字数不应少于3000个汉字。 2 书写规范 2.1 外文翻译的正文格式 正文版心设置为：上边距：3.5厘米，下边距：2.5厘米，左边距：3.5厘米，右边距：2厘米，页眉：2.5厘米，页脚：2厘米。 中文部分正文选用模板中的样式所定义的“正文”，每段落首行缩进2字；或者手动设置成每段落首行缩进2字，字体：宋体，字号：小四，行距：多倍行距1.3，间距：前段、后段均为0行。 这部分工作模板中已经自动设置为缺省值。 2.2标题格式 特别注意：各级标题的具体形式可参照外文原文确定。 1．第一级标题（如：第1章绪论）选用模板中的样式所定义的“标题1”，居左；或者手动设置成字体：黑体，居左，字号：三号，1.5倍行距，段后11磅，段前为11磅。 2．第二级标题（如：1.2 摘要与关键词）选用模板中的样式所定义的“标题2”，居左；或者手动设置成字体：黑体，居左，字号：四号，1.5倍行距，段后为0，段前0.5行。 3．第三级标题（如：1.2.1 摘要）选用模板中的样式所定义的“标题3”，居左；或者手动设置成字体：黑体，居左，字号：小四，1.5倍行距，段后为0，段前0.5行。 标题和后面文字之间空一格（半角）。 3 图表及公式等的格式说明 图表、公式、参考文献等的格式详见《吉林化工学院本科学生毕业设计说明书（论文）撰写规范及标准模版》中相关的说明。
农村社会养老保险的现状、问题与对策研究社会保障对国家安定和经济发展具有重要作用，“城乡二元经济”现象日益凸现，农村社会保障问题客观上成为社会保障体系中极为重要的部分。建立和完善农村社会保障制度关系到农村乃至整个社会的经济发展，并且对我国和谐社会的构建至关重要。我国农村社会保障制度尚不完善，因此有必要加强对农村独立社会保障制度的构建，尤其对农村养老制度的改革，建立健全我国社会保障体系。从户籍制度上看，我国居民养老问题可分为城市居民养老和农村居民养老两部分。对于城市居民我国政府已有比较充足的政策与资金投人，使他们在物质和精神方面都能得到较好地照顾，基本实现了社会化养老。而农村居民的养老问题却日益突出，成为摆在我国政府面前的一个紧迫而又棘手的问题。 一、我国农村社会养老保险的现状 关于农村养老，许多地区还没有建立农村社会养老体系，已建立的地区也存在很多缺陷，运行中出现了很多问题，所以完善农村社会养老保险体系的必要性与紧迫性日益体现出来。 （一）人口老龄化加快 随着城市化步伐的加快和农村劳动力的输出，越来越多的农村青壮年人口进入城市，年龄结构出现“两头大，中间小”的局面。中国农村进入老龄社会的步伐日渐加快。第五次人口普查显示：中国65岁以上的人中农村为5938万，占老龄总人口的67.4%.在这种严峻的现实面前，农村社会养老保险的徘徊显得极其不协调。 （二）农村社会养老保险覆盖面太小 中国拥有世界上数量最多的老年人口，且大多在农村。据统计，未纳入社会保障的农村人口还很多，截止2000年底，全国7400多万农村居民参加了保险，占全部农村居民的11.18%，占成年农村居民的11.59%.另外，据国家统计局统计，我国进城务工者已从改革开放之初的不到200万人增加到2003年的1.14亿人。而基本方案中没有体现出对留在农村的农民和进城务工的农民给予区别对待。进城务工的农民既没被纳入到农村养老保险体系中，也没被纳入到城市养老保险体系中，处于法律保护的空白地带。所以很有必要考虑这个特殊群体的养老保险问题。
中英文对照外文翻译 (文档含英文原文和中文翻译) Application Fundamentals Android applications are written in the Java programming language. The compiled Java code — along with any data and resource files required by the application — is bundled by the aapt tool into an Android package, an archive file marked by an .apk suffix. This file is the vehicle for distributing the application and installing it on mobile devices; it's the file users download to their devices. All the code in a single .apk file is considered to be one application. In many ways, each Android application lives in its own world: 1. By default, every application runs in its own Linux process. Android starts the process when any of the application's code needs to be executed, and shuts down the process when it's no longer needed and system resources are required by other applications. 2. Each process has its own virtual machine (VM), so application code runs in isolation from the code of all other applications. 3. By default, each application is assigned a unique Linux user ID. Permissions are set so that the application's files are visible only to that user and only to the application itself — although there are ways to export them to other applications as well. It's possible to arrange for two applications to share the same user ID, in which case they will be able to see each other's files. To conserve system resources, applications with the same ID can also arrange to run in the same Linux process, sharing the same
软件专业毕业论文外文文献中英文翻译 Object landscapes and lifetimes Tech nically, OOP is just about abstract data typing, in herita nee, and polymorphism, but other issues can be at least as importa nt. The rema in der of this sect ion will cover these issues. One of the most importa nt factors is the way objects are created and destroyed. Where is the data for an object and how is the lifetime of the object con trolled? There are differe nt philosophies at work here. C++ takes the approach that con trol of efficie ncy is the most importa nt issue, so it gives the programmer a choice. For maximum run-time speed, the storage and lifetime can be determined while the program is being written, by placing the objects on the stack (these are sometimes called automatic or scoped variables) or in the static storage area. This places a priority on the speed of storage allocatio n and release, and con trol of these can be very valuable in some situati ons. However, you sacrifice flexibility because you must know the exact qua ntity, lifetime, and type of objects while you're writing the program. If you are trying to solve a more general problem such as computer-aided desig n, warehouse man ageme nt, or air-traffic con trol, this is too restrictive. The sec ond approach is to create objects dyn amically in a pool of memory called the heap. In this approach, you don't know un til run-time how many objects you n eed, what their lifetime is, or what their exact type is. Those are determined at the spur of the moment while the program is runnin g. If you n eed a new object, you simply make it on the heap at the point that you n eed it. Because the storage is man aged dyn amically, at run-time, the amount of time required to allocate storage on the heap is sig ni fica ntly Ion ger tha n the time to create storage on the stack. (Creat ing storage on the stack is ofte n a si ngle assembly in structio n to move the stack poin ter dow n, and ano ther to move it back up.) The dyn amic approach makes the gen erally logical assumpti on that objects tend to be complicated, so the extra overhead of finding storage and releas ing that storage will not have an importa nt impact on the creati on of an object .In additi on, the greater flexibility is esse ntial to solve the gen eral program ming problem. Java uses the sec ond approach, exclusive". Every time you want to create an object, you use the new keyword to build a dyn amic in sta nee of that object. There's ano ther issue, however, and that's the lifetime of an object. With Ian guages that allow objects to be created on the stack, the compiler determines how long the object lasts and can automatically destroy it. However, if you create it on the heap the compiler has no kno wledge of its lifetime. In a Ianguage like C++, you must determine programmatically when to destroy the
本科毕业论文（设计）文献综述和外文翻译 撰写要求与格式规范 一、毕业论文（设计）文献综述 （一）毕业论文（设计）文献综述的内容要求 1．封面：由学院统一设计，普通A4纸打印即可。 2.正文 综述正文部分需要阐述所选课题在相应学科领域中的发展进程和研究方向，特别是近年来的发展趋势和最新成果。通过与中外研究成果的比较和评论，说明自己的选题是符合当前的研究方向并有所进展，或采用了当前的最新技术并有所改进，目的是使读者进一步了解本课题的意义。文中的用语、图纸、表格、插图应规范、准确，量和单位的使用必须符合国家标准规定，引用他人资料要有标注。 文献综述字数在5000字以上。 正文前须附500字左右中文摘要，末尾须附参考文献。 参考文献的著录按在文献综述中出现的先后顺序编号。 期刊类文献书写方法:[序号]作者（不超过3人，多者用等表示）.题（篇）名[J].刊名,出版年,卷次（期次）:起止页次.
图书类文献书写方法:[序号]作者.书名[M].版本.出版地:出版者,出版年:起止页次. 论文集类文献书写方法:[序号]作者.篇名[C].论文集名.出版地:出版者,出版年:起止页次. 学位论文类书写方法:[序号]作者.篇名[D].出版地:单位名称,年份. 电子文献类书写方法:[序号]主要责任者. 题名:其他题名信息[文献类型标志/文献载体标志 ]出版地:出版者,出版年（更新或修改日期）[引用日期].获取和访问途径. 参考文献篇数应符合学院毕业论文（设计）工作的要求。 （二）毕业论文（设计）文献综述撰写与装订的格式规范 第一部分：封面 1.封面：由学院统一设计，“本科生毕业论文（设计）”根据作业实际明确为“论文”或“设计”，其它文本、表格遇此类情况同样处理。 第二部分：文献综述主题 1.中文摘要与关键词 摘要标题（五号，宋体，顶格，加粗）
毕业论文（设计）外文翻译 题目：中国上市公司偏好股权融资：非制度性因素 系部名称：经济管理系专业班级:会计082班 学生姓名：任民学号： 200880444228 指导教师：冯银波教师职称:讲师 年月日
译文： 中国上市公司偏好股权融资：非制度性因素 国际商业管理杂志 2009.10 摘要：本文把重点集中于中国上市公司的融资活动，运用西方融资理论，从非制度性因素方面，如融资成本、企业资产类型和质量、盈利能力、行业因素、股权结构因素、财务管理水平和社会文化，分析了中国上市公司倾向于股权融资的原因，并得出结论，股权融资偏好是上市公司根据中国融资环境的一种合理的选择。最后，针对公司的股权融资偏好提出了一些简明的建议。 关键词：股权融资，非制度性因素，融资成本 一、前言 中国上市公司偏好于股权融资，根据中国证券报的数据显示，1997年上市公司在资本市场的融资金额为95.87亿美元，其中股票融资的比例是72.5％，，在1998年和1999年比例分别为72.6％和72.3％，另一方面，债券融资的比例分别是17.8％，24.9％和25.1％。在这三年，股票融资的比例，在比中国发达的资本市场中却在下跌。以美国为例，当美国企业需要的资金在资本市场上，于股权融资相比他们宁愿选择债券融资。统计数据显示，从1970年到1985年，美日企业债券融资占了境外融资的91.7％，比股权融资高很多。阎达五等发现，大约中国3/4的上市公司偏好于股权融资。许多研究的学者认为，上市公司按以下顺序进行外部融资：第一个是股票基金，第二个是可转换债券，三是短期债务，最后一个是长期负债。许多研究人员通常分析我国上市公司偏好股权是由于我们国家的经济改革所带来的制度性因素。他们认为，上市公司的融资活动违背了西方古典融资理论只是因为那些制度性原因。例如，优序融资理论认为，当企业需要资金时，他们首先应该转向内部资金（折旧和留存收益），然后再进行债权融资，最后的选择是股票融资。在这篇文章中，笔者认为，这是因为具体的金融环境激活了企业的这种偏好，并结合了非制度性因素和西方金融理论，尝试解释股权融资偏好的原因。
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本科毕业设计（论文）中英文对照翻译 院（系部）电气工程与自动化 专业名称电子信息工程 年级班级 04级7班 学生姓名 指导老师
Infrared Remote Control System Abstract Red outside data correspondence the technique be currently within the scope of world drive extensive usage of a kind of wireless conjunction technique,drive numerous hardware and software platform support. Red outside the transceiver product have cost low, small scaled turn, the baud rate be quick, point to point SSL, be free from electromagnetism thousand Raos etc.characteristics, can realization information at dissimilarity of the product fast, convenience, safely exchange and transmission, at short distance wireless deliver aspect to own very obvious of advantage.Along with red outside the data deliver a technique more and more mature, the cost descend, red outside the transceiver necessarily will get at the short distance communication realm more extensive of application. The purpose that design this system is transmit cu stomer’s operation information with infrared rays for transmit media, then demodulate original signal with receive circuit. It use coding chip to modulate signal and use decoding chip to demodulate signal. The coding chip is PT2262 and decoding chip is PT2272. Both chips are made in Taiwan. Main work principle is that we provide to input the information for the PT2262 with coding keyboard. The input information was coded by PT2262 and loading to high frequent load wave whose frequent is 38 kHz, then modulate infrared transmit dioxide and radiate space outside when it attian enough power. The receive circuit receive the signal and demodulate original information. The original signal was decoded by PT2272, so as to drive some circuit to accomplish