By using standard research and empirical research, the report finds out: (1) the listed companies in China make use of accounting estimates change to control surplus and make big bath.

37 heavy deficit companies and 37 non-deficit companies from listed companies in Shanghai & Shenzhen Stock Exchange are selected as samples for study and a binary Logit model is established to predict the probability of heavy deficit.

The object of the huge property with unidentified and guilty source is prestige of the government office and national staff member s honest and upright image.

With the expansion of higher education,the contradiction on property right becomes intensely salient,and results in public universities huge credit debts.

About Several Issues of the Crime of Holding a Huge Amount of Property with Unidentified Sources;

The term of the crime of holding a huge amount of property with unidentified sources was produced with a lot of arguments.

Since the crime of holding a huge amount of property with unidentified sources was stipulated in the Supplementary Stipulations of the Standing Committee of the National People s Congress on Punishing the Crime of Embezzlement and the Crime of Bribery adopted on January 21st,1988,an enthusiastic discussion has been warm up among the scholars.