Analyzing on the Financial Characteristic Based on Net Assets and Operating Cash Flow per Share in the Loss Listed Companies in China

— China is being in the important time of economical reforming, which was still imperfect. As a result of the immature capital system, listed companies often had the loss situation .For the comparison between different loss frequency listed companies in redemption ability, operational capacity ,profit ability as well as development potential differences, this article will have 2003 to 2010 between loss to be China listed companies total 1208 according to each net assets and each management cash current capacity two target plus signs listed companies to divide into the double positive mold, empty negative, solid negative as well as a pair of negative four type each capital system, listed companies had the loscategory, then has separately launched the comparison research in four aspects to each kind of loss listed companies' financial characteristics. Key word — — Loss frequency; Neterogeny; Loss listed companies ; The financial characteristics