控制公司

A company that controls one or more other companies which are then described as subsidiaries of the holding company.

控制一家或多家其他公司的公司，这些被控制的公司被称为控股公司的子公司。

Heating heating industry segment concentration Denmark top enterprises, APV company as the world's first invented the first type heat interchanger and promote fully automatic pump stations enterprises, will provide heat interchanger pump stations and for the assembly ;ABB owned companies will provide control, regulation, and the control system functional testing throughout the controller and transducer combination may both economic and efficient service to users; Denmark is the largest industrial companies in the world renowned manufacturer of control valves Danfoss Danfusi company will provide control valves and components; of the world's most famous construction company will provide pumps manufacturers Grundfos pumps, and water treatment equipment HYDRO-X companies.

供热部分集中了丹麦供热行业顶尖企业，APV公司作为世界上第一个发明板式换热器和最先推广全自动换热站的企业，将提供换热器并负责换热站的组装；ABB公司将提供拥有控制、调节、和检测全功能的控制系统，其控制器与变频器结合可既经济又高效地为用户服务；丹麦最大的工业品公司也是世界著名的控制阀制造商DANFOSS丹佛斯公司将提供控制阀及元件；世界上最著名的建筑业水泵制造商GRUNDFOS公司将提供水泵，并由HYDRO-X公司提供水处理设备。

The fourth part is aiming at regulating the transactions between the controlling shareholders and the company. The author first expounds on the theoreticalfoundations of such regulation--the principle of shareholder equality and thefiduciary duties of the controlling shareholder. Then he compares the three different modes of legislation concerning the regulations on the transactions between the controlling shareholder and the company. After that ,the author concludes that we can borrow from the USA and Germany their relevant institutions. That is, disapplying the rule of exclusion of voting rights of the controlling shareholder, perfecting the recission system of the decision of the shareholders meeting and the rule of shifting the burden of production of proof. The author thinks that the adoption of those measures will achieve a reasonable balance between the efficiency and fairness of the RPT with the controlling shareholder.

第四部分针对控制股东与上市公司的关联交易，首先论述了规制此类交易的公司法理论基础——股东平等原则和控制股东诚信义务，接着在对美国、德国和韩国三国相关规制模式进行了比较之后，认为我国可以借鉴美国和德国的相关制度，取消控制股东在关联交易决议中的表决回避制度，并辅以股东大会决议撤销制度的完善、交易公平性的举证责任转换制度的采纳和损害赔偿制度的设立，以确保控制股东与上市公司的关联交易能够在效率和公平之间达到合理平衡。

According to modern enterprise system and the enterprise internal control theory, and based on extensive practical investigation and research, this thesis firstly analyzed product sale managements, financial affairs management, basic condition of organization construction and the existing problems, facing situation. Furthermore it demonstrated that it is imperative that the end product oil sale corporation of CNPC carries out the concentrated and unified business accountings of financial affairs and it brought forward the design of the reforger of varies business flows under the concentrated and unified accounting model of financial affairs. On this foundation, it analyzed the problems such as processing program of supply of final product oil, financial flow of sale commodity, processing program of sale fund final accounts, the recognition of the key of internal control, etc. Finally, some problems, which is worth paying attention to, have been carried on analysis and discussion, such as the control relation of the final product oil sale corp. and distributive corp. of regions and provinces, the balanced equivalent of centralization of state power and division of power, etc. during the course of putting into effect the system of concentrated and unified business accounting of financial affairs.

本论文根据现代企业制度和企业内部控制理论，在广泛实地调研的基础上，分析了中油成品油销售公司的产品销售管理、财务管理、组织结构等的基本状况及其存在的主要问题和面临的形势，论证了中油成品油销售公司实行财务集中统一核算势在必行，并对在财务集中统一核算模式下的各项业务流程再造进行了设计；在此基础上，具体对成品油供应的处理程序、销售商品的账务流程、成品油销售资金结算的处理程序、内部控制关键点的确认等问题进行了有针对性的分析和设计；最后，对在实施财务集中统一核算制度过程中，中油成品油销售公司与各区域、省市分公司的控制关系、集权与分权的平衡等值得注意的问题进行了分析和讨论。

Dwyer has been for 75 years in the World, its Low 〔differential） pressure instruments are high appreciated and are applied broadly over the World. Alicat Scientific has over a decade of experience in providing Mass Flow Meter, Flow Controller , Pressure Gage and Pressure Controller products. InstruTech concentrates in researching and manufacturing the vacuum gauges. Wasco concentrates in producing pressure switch、vacuum switch and pressure transmitters. Pyropress has been for about 60 years in the control and procedure application in the world, its products are rugged, lasting, many of which have options of explosion-proof, they are widely used in the harsh fields such as nuclear and non nuclear power generation, petroleum, chemical industry, defense industries, and so on.

美国Dwyer公司已有75年的历史，其微〔差）压产品在全球享有极高盛誉并得到了广泛的应用；美国Alicat公司在流量测量和控制领域有着数十年的丰富经验，为您提供精确、可靠的质量流量解决方案；美国InstruTech公司专注于真空测量仪表的研发和制造；美国Wasco公司是专业的压力开关、真空开关、压力变送器制造商；美国Anderson公司专业制造用于医药、食品等领域的卫生型压力、流量等仪表；英国Pyropress公司在控制和过程应用方面有近60年的历史，其产品坚固、耐用，许多都有防爆选项，大量用于核电站、电厂、石油、化工和国防等要求严格的领域。

So I choose to analyze the company managing from the angle of the internal control, to find out how it abates and why it happened. Then I will put forward the advisories which are very specific and operable on the basis of COSO. I hope that this will provide some experience for enterprises to make their internal control system effective.

因此，本文选择从研究内部控制的角度，分析我国上市公司内部控制失效的现象，并对此进行深入研究，挖掘背后的成因，并以COSO报告为框架，提出具体的、10分具有可操作性的完善对策，希望有助于改善上市公司内部控制失效的状况，对上市公司完善内部控制起到借鉴作用。

The main conclusions are: [1] Rapid development of corporations engenders urgent demand of financing, conflict between capital market imperfection and demand of financing leads corporations to control listed corporations by purchasing "shell" and enhance it"s financing capability; [2] Two kinds of pricing institution of stock provides stirpses for controlling listed corporations by low cost, monitoring institution imperfections provides corporations for operating listed corporations. Adjust of national assets provides more "shells; [3] More private corporations purchase listed corporations, some of them form stirpses; [4] Stirpses have positive influence about adjusting industry and enhancing capital market financing function; [5] Stirpses magnify financial risk by controlling listed corporations, and transform listed corporations from shareholders benefit to block shareholder benefit, having tendency of infracting shareholders benefit.

本文主要的结论：[1]中国企业的迅速发展对融资有迫切的要求，中国国内资本市场发展不完善与这种强烈的融资需求的冲突导致了企业寻求通过买&壳&的方式控制上市公司，以此来提高自身的融资能力；[2]中国上市公司股票的两种定价机制为&系&低成本控制上市公司提供了可能，监管机制的不完善为&系&提供了操纵上市公司的空间，国有资产在调整过程中从部分竞争行业退出，为资本市场提供了一定数量的&壳&资源；[3]民营企业纷纷买&壳&上市，在这个过程中，部分实力突出的企业形成了&系&；[4]&系&现象对进行行业整合、提高资本市场融资能力等方面起到了积极的作用；[5]&系&通过对上市公司进行的操纵放大了金融风险，将上市公司的股东利益最大化变为大股东利益最大化，存在着侵害小股东利益的潜在倾向。

Is a company specializing in dyeing and printing industry for the production and marketing of automation control equipment and all kinds of machine fittings of technology companies, Shihlin Taiwan agent AC contactor, MCCB, Miniature Circuit Breaker, converter, programmable logic controller, such as a full range of products, distribution of various series of Mitsubishi, model plc; the company is located in a concentration of textile printing and dyeing industry in Shaoxing, strong technical force, especially for scouring and bleaching mercerizing Automatic Control of acid-base machine, drying drum-line control of temperature, PH value of water and so on-line control design has a unique experience, be able to maximize the satisfaction of conditions and energy-saving requirements.

绍兴县泰溢机械设备有限公司是一家专业针对印染行业生产和销售自动化控制设备及各种机配件的科技公司，代理台湾士林交流接触器、塑壳断路器、小型断路器、变频器、可编程控制器等全系列产品，经销三菱各种系列、型号plc；公司地处纺织印染行业集中地绍兴，技术力量雄厚，特别是对退煮漂丝光机等酸碱自动控制，烘筒温度在线控制，污水PH值在线控制等方面具有独特的设计，经验丰富，能够最大限度的满足工艺条件及节能的要求。

Building Products: fan coil digital LCD temperature controller, mechanical temperature control panel, electronic temperature control switch, three-speed switch, fan-coil electric two-way valve (three-way valve) and matching drives, proportional-integral regulation of electric valves, electric actuators, pressure side of the control-way valve, temperature and humidity sensors, electrical valve drive, pressure controllers, pressure sensors, pressure switches, gas flow switches, liquid flow switches, network control unit and related software, direct digital controller, communication modules, expansion modules, such as air-conditioning control products, inverter device control products; with Honeywell,×é, Siemens AG, Johnson, etc. from multiple vendors and agents set up a good relationship of cooperation; Security Equipment: Card, canteen consumption machine, access control systems, attendance punch card machines, parking, smart key counters, video intercom doorbell, hotel lock, the types of RF cards, shaped cards, business card printing produced; network equipment: routers, switches, group telephone, wire and cable materials such as sales; with CISCO, Huawei-3COM,, INTEL, D-LINK, Paul, NEC, SAMSUNG multiple vendors, such as set up a good relationship of cooperation, to become special agents; company by selling products ranging from consulting, purchasing, installation, after-sale tracking security services; company to "innovative, pragmatic, enterprising" as the forward power enterprises; always adhering to the "to perfection ---- Switch TO Perfection" design philosophy, the "customer first" as our business purpose.

楼宇设备产品：风机盘管液晶数显温控器、机械式温控面板、电子温控开关、三速开关、风机盘管电动二通阀及配套驱动器、比例积分调节电动阀、电动执行器、压差旁控制通阀、温湿度传感器、电动风阀驱动器、压力控制器、压差传感器、压差开关、气体流量开关、液体流量开关、网络控制单元及相关软件、直接数字控制器、通讯模块、扩展模块等空调控制产品、变频器设备控制产品；与霍尼韦尔、卓灵、西门子、江森等多家厂商及代理商建立了良好的合作关系；安防设备：一卡通、食堂消费机、门禁系统、打卡考勤机、停车场、智能钥匙柜、可视对讲门铃、酒店锁、各种射频卡、异型卡、证卡制作印刷业务；网络设备：路由器、交换机、集团电话、电线电缆等材料的销售；与CISCO、华为3COM、、INTEL、D-LINK、国威、NEC、SAMSUNG等多家厂商建立了良好的合作关系，成为特约代理商；公司对所销售产品提供从咨询、选购、安装、售后的全程跟踪保障服务；公司以&创新、求实、进取&作为企业的前进动力；始终秉承&至臻完美----Switch TO Perfection&的设计理念，把&用户至上&作为我们的经营宗旨。

Article 51 If any director, supervisor, senior manager, employee of a listed company or any legal person or any other organization under the control or entrustment of the listed company intends to take over the listed company or to obtain the controlling right to the listed company by the means prescribed in Chapter V of these Measures (hereinafter referred to as the management buy-out), the listed company shall have a healthy and well-operated organizational structure and an effective internal control system, and have 1/2 or more independent directors in its board of directors are independent directors.

第五十一条上市公司董事、监事、高级管理人员、员工或者其所控制或者委托的法人或者其他组织，拟对本公司进行收购或者通过本办法第五章规定的方式取得本公司控制权的，该上市公司应当具备健全且运行良好的组织机构以及有效的内部控制制度，公司董事会成员中独立董事的比例应当达到或者超过1/2。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。