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天衡人文 | 四月，你好
07/23 2024
Analysis of Compliance and Audit Points for Listing Holding Companies
A holding company, that is, it basically does not operate specific businesses by itself, and its main income and profits basically come from the subsidiaries in the consolidated financial statements. According to public channel searches, cases of successful listings of holding companies have not been uncommon in recent years. Among the more typical types are holding companies registered and established overseas with their main business entities located within China (such as Beijing Novogene Biotech Co., LTD., which was listed on the STAR Market on September 21, 2022, and China Resources Microelectronics Co., LTD., which was listed on the STAR Market on February 7, 2020). And group holding companies (such as Liaoning He's Eye Hospital Group Co., LTD., which was listed on the Growth Enterprise Market on March 22, 2022, and Zhongshan Huali Industrial Group Co., LTD., which was listed on the Growth Enterprise Market on April 26, 2021).
07/23 2024Discussion on the Determination of the crime of False Advertising under the Background of the special campaign against
"Pension fraud" is a kind of illegal and criminal act that has emerged in recent years, specifically targeting the elderly. This article focuses on the social background of frequent fraud targeting the elderly and explores the application of the crime of false advertising in crimes related to fraud targeting the elderly. By analyzing the differences between the crime of fraud and the crime of false advertising, combined with successful defense cases, the determination ideas of the crime of false advertising are explored.
09/06 2023天衡人文 | 醬香拿鐵
昨天，在臺風的掩護下一滴白酒無縫對接了一杯咖啡世界瞬間驚艷起來，一陣熱鬧是，手握一杯咖啡的情調(diào)是，一滴白酒明目張膽在調(diào)情是，一滴白
09/02 2023天衡人文 | 一封律師函與三萬里長安
一封律師函，要求電影《長安三萬里》的創(chuàng)作者就多處情節(jié)明顯與歷史嚴重不符，賠禮道歉——萬里之外，有個愛好隋唐史的律師表示十分詫異。（
09/01 2023天衡研究 | 關于公司減資流程的體系化研究
司法實務中，非訴律師更多接觸投融資業(yè)務，即外部投資人以溢價增資的方式取得標的公司的相應股權，更多考慮公司增資須關注的法律問題，而較
08/29 2023天衡觀點 | 數(shù)據(jù)資產(chǎn)“入表”核心問題快問快答
前言2023年8月21日，經(jīng)過半年多的征求意見，財政部正式對外發(fā)布《企業(yè)數(shù)據(jù)資源相關會計處理暫行規(guī)定》（下稱《暫行規(guī)定》），對數(shù)據(jù)資源的
08/25 2023天衡研究 | 建立“律聯(lián)網(wǎng)”的若干想法初探
內(nèi)容提要：隨著科技大潮的不斷推進和深入，作為傳統(tǒng)的法律服務業(yè)，如何結合最新科技手段，來改變整個行業(yè)科技創(chuàng)新不足，筆者提出了律聯(lián)網(wǎng)的
