It is necessary to bring legislation to the practical application of general liability mortgage, floating guarantee and the guarantee for the transfer of liability.
一般债权质押、浮动担保、一般债权让与担保在实践中运用广泛，均有立法必要性。
2
The result of regression shows that value of listed companies is positively correlated with asset and liability rate and yield of asset, and is negatively correlated with the ration of floating stock.