Question

关于财务的论文的英语翻译

资产剥离对上市公司的积极影响
­­——基于澳柯玛的研究
摘要：天下熙熙，皆为利来；天下攘攘，皆为利往。我国企业家将“不要把鸡蛋放在同一个篮子里”这一名言奉为圭臬，崇尚多元化的投资渠道来分散风险。我国上市公司普遍存在经营行业覆盖范围广的现象，一旦管理出现不善，易造成资金链紧张、主营业务被拖累等严重后果，更有甚者，经营业绩直线下降，导致上市公司陷入退市名单中。为了企业的生存，企业的主动收缩迫在眉睫。适度的资产剥离对企业有重大的生存发展意义，由于我国的证券市场发展时间不长久，并未形成成熟的证券市场，我国上市公司对资产剥离依旧存在些许消极的看法。本文首先介绍资产剥离的理论基础和国内研究现状，然后通过对澳柯玛的分析，说明企业在多元化进入举步维艰的时机，资产剥离不失为让企业回归核心，重振旗鼓的方式。资产剥离理论的成熟，也有助于企业寻找更加符合自身实际的发展道路。最后对上市公司的多元化决策进行拓展说明，对资产剥离的做法进行总结。

关键字：资产剥离; 多元化失败; 资产剥离动机

Answer 1

The positive effect of asset stripping of the listing Corporation
Based on the research of AUCMA --.
Abstract: the world hee hee, are to benefit; the world, all profits go to. China's entrepreneurs will "do not put the egg in one basket" this saying to look up to as the standard, advocating diversified investment channels to spread risk. China's listing Corporation common industry wide coverage of the phenomenon, once the poor management,capital chain tension, easy to cause the main business dragged down other serious consequences, and what is more, the operating performance decline, resulting in the delisting listing Corporation list. In order to survive,active contraction of the imminent. Moderate asset stripping is of great significance to the enterprise survival and development, since the time of the development of China's securities market is not long, did not form a mature securities market, China's listing Corporation still exists some negative view on the asset stripping. This paper first introduces the basic theory of asset stripping and domestic research present situation, and then through theanalysis of AUCMA, that enterprises in the diversification into the difficult time, is to allow enterprises to return to the core asset stripping, rally the way. The maturity of the theory of asset stripping, but also help enterprises tofind a development path in line with their actual work. The diversification of listing Corporation to expand asset stripping, the practice was summarized.