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上市公司的净值即每股的净资产是证券市场投资者对上市公司进行基本分析的一个重要指标。随着证券市场股权分置改革的完成,上市公司2007年采用新的会计准则和人民币对美元汇率的大幅度升值,许多上市公司的股东权益有了比较大的增加,每股净值出现了较大幅度的增值,而净值的增加对二级市场的投资带来了许多新的机会。
The net assets of listed companies, that is, the net assets per share is an important indicator of the basic analysis of listed companies conducted by securities market investors. With the completion of share-trading reform in the securities market, the listed companies adopted new accounting standards and a sharp appreciation of the exchange rate of RMB against the U.S. dollar in 2007, resulting in a large increase in shareholders’ equity in many listed companies and a large net asset value per share The magnitude of the value added, while the net increase of investment in the secondary market has brought many new opportunities.