After the share repurchases of these companies, its structure of capital stocks can be adjusted, and EPS can be strengthened.

This paper discusses issues arising from the practice of turning debts into shares and suggests solutions such as establishing a pattern to turn indirect debts into shares, setting up priority shares and convertible bonds, developing a system for employees to hold shares and the system of executive stock options.

This article explains the structure of construction funds for China s railways and analyzes several channels of raising funds for railway construction,then a conclusion is drawn that stock financing should become the main channel of raising funds for China s railway construction.