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Investor Protection,Ownership Structure and Corporate Valuation
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作者 刘培堂 吴冲锋 《Journal of Southwest Jiaotong University(English Edition)》 2007年第1期55-58,共4页
The purpose of this paper is to investigate the relationship between investor protection, ownership structure and corporate valuation. La Porta showed that there existed a simple linear relationship between corporate ... The purpose of this paper is to investigate the relationship between investor protection, ownership structure and corporate valuation. La Porta showed that there existed a simple linear relationship between corporate valuation and the holding percentage of controlling shareholders. But recent empirical evidence does not support it. A nonlinear relationship is proved between ownership structure and corporate valuaton by relaxing the assumption of La Porta's model in this paper. There exists a positive relation between investor protection and corporate valuation. Our empirical research shows that this relation is significantly positive indeed. 展开更多
关键词 Investor protection Corporate valuation ownership structure CROSS-LISTING Splitting of corporate ownership
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Ownership Structure in Electricity Regulation
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作者 Wuyuan Peng Qiyun Fang 《Chinese Business Review》 2003年第1期8-12,共5页
Electricity is subject to government regulation in every country. Regulation failure and multiple objectives imposed by government run the risk facing by the investor. In order to balance the interests of investors, c... Electricity is subject to government regulation in every country. Regulation failure and multiple objectives imposed by government run the risk facing by the investor. In order to balance the interests of investors, consumers and governments, there are historically three types of ownership structure: investor-owned, public-owned and mixed system. Ownership reform and structural change are the most exciting development in the electricity. Restructuring and creating market competition make political influence more expensive and could mitigate the hold-up problem and ratchet effect. Finally, the effects of different ownership structure on economic performance in electricity are explored. 展开更多
关键词 ELECTRICITY government regulation ownership structure
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The Moderating Role of Ownership Structure on the Relation between Board Independence and Voluntary Financial Disclosure: An Analysis of Italian Listed Company
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作者 Luigi Lepore Sabrina Pisano +1 位作者 Gabriella D’Amore Carmela Di Guida 《Journal of Modern Accounting and Auditing》 2019年第7期323-342,共20页
Voluntary disclosure and corporate governance variables, such as board independence and ownership structure are considered mechanisms useful to reduce information asymmetries between competing parties of the firms. Th... Voluntary disclosure and corporate governance variables, such as board independence and ownership structure are considered mechanisms useful to reduce information asymmetries between competing parties of the firms. This paper aims at investigating both the relationship between board independence and the quality of voluntary financial disclosure and how previous relationship is moderated by the level of ownership concentration. The analysis has been conducted on a sample of Italian non-financial listed companies. The results show that there is a positive and significant relationship between board independence and the quality of voluntary financial disclosure provided by companies. In addition, the findings reveal that ownership concentration plays a relevant moderating role in previous relationship. The results highlight the necessity to consider the interaction effects of different governance mechanisms, when studying corporate governance effectiveness. 展开更多
关键词 board INDEPENDENCE financial DISCLOSURE quality ownership structure
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Audit Quality, Legal Systems, Investment Opportunity Set and Ownership Structure: Evidence From United States, France and Germany
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作者 Sana Masmoudi Mardessi Abdelfettah Bouri 《Chinese Business Review》 2011年第4期266-277,共12页
This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of ... This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality 展开更多
关键词 audit quality legal systems investment opportunity set ownership structure
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Board independence, ownership structure, audit quality and income smoothing activities: A study on Malaysian market
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作者 Ayoib Che Abroad Noortha Mansor 《Journal of Modern Accounting and Auditing》 2009年第11期1-13,共13页
The 1997 economic crisis faced by many East Asian economies has generated a substantial amount of debate largely focused on issues such as the roles and functions of good corporate governance (CG). Lack of transpare... The 1997 economic crisis faced by many East Asian economies has generated a substantial amount of debate largely focused on issues such as the roles and functions of good corporate governance (CG). Lack of transparency has been singled out as the major culprit of the crisis and it has been alleged to cause management to indulge themselves in unhealthy activities such as income smoothing (IS) act. The paper extends Nasuhiyah, Hian, Sob and WEI (1994) by incorporating contextual variables that proxy for CG, ownership structure and audit quality. The empirical analysis is conducted on a sample of Bursa Malaysia listed companies for a period between 1991 and 2000. The main intention of taking this time span is to observe to what extend has previous business operations inculcated the feature of CG in the running of their companies' activities despite not being obligatory for them to uphold. The results showed that the existence of non-executive directors and the presence of brand name auditors to be significant in hindering the management from indulging in IS. The study opens the way for a richer understanding of the links among CG, ownership structure, audit quality and IS in Malaysia. 展开更多
关键词 corporate governance ownership structure audit quality income smoothing
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Does ownership structure matter when CPA deciding types of audit opinions
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作者 DONG Nan-yan ZHANG Jun-rui 《Journal of Modern Accounting and Auditing》 2008年第4期44-48,共5页
Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA? This pap... Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA? This paper uses a sample including 1246 non-financial listed companies from China A-share market in 2003. Empirical results show: for listed firms, external auditor's propensity to qualify is lower with lower proportion of public shares, or with higher concentration of shares at a marginal significant level. However, the proportions of state-owned shares and institutional shares have no significant effects on audit opinions. A possible explanation is that the ownership structure influences risk awareness and negotiation power of audit firms, influences negotiation power of clients, and then ultimately influences auditors' reporting decision and audit opinions. The potential policy implication is: a more dispersed ownership structure and/or a higher proportion of public shares are preferable for higher audit reporting conservatism and audit quality in China. 展开更多
关键词 ownership structure audit opinion logistic regression
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Characteristics of the Ownership Structure of Chinese Listed Companies and Its Effect on Financial Reports Quality
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作者 Weidong Meng Fengming Tao 《Chinese Business Review》 2003年第1期77-81,共5页
Ownership structure is brand-new to the reform of Chinese state-owned enterprises, and also a problem that urgently need to study. Because the reform wasn't entire, the ownership structure of Chinese listed companies... Ownership structure is brand-new to the reform of Chinese state-owned enterprises, and also a problem that urgently need to study. Because the reform wasn't entire, the ownership structure of Chinese listed companies looks freakish. That is to say, the ownership is highly concentrated in the state, who has just no tangible rights to control the business, which results in "insider control", "owner absence", "duality of manager and chairman", and so on. At the same time, such an ownership structure is unavoidable to supply inducement to the people who has relative benefits in it, and it eventually affects the quality of their financial reports. This paper empirically studies the ownership structure of Chinese listed companies and their characteristics in the actual situation, and finally puts forward some suggestions on how to improve the quality of the financial reports from the ownership structure approach. 展开更多
关键词 ownership structures the quality of financial report
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Available Agricultural Area by Utilization Categories and Ownership Structure of Holdings in the Republic of Serbia
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作者 Nada Trivić 《Natural Resources》 2020年第8期365-385,共21页
The subject of research in this paper is the analysis and presentation of data on agricultural holdings, the structure of available and utilized area. The data and calculated indicators represent a comprehensive overv... The subject of research in this paper is the analysis and presentation of data on agricultural holdings, the structure of available and utilized area. The data and calculated indicators represent a comprehensive overview of the structural characteristics of national agriculture, but they are also an internationally comparable database, based on key features of agriculture. The main goal of this paper is to determine and explain more comprehensively and in detail by using appropriate methods, and based on available data, the condition of <i><span style="font-family:Verdana;">utilized agricultural area</span></i><span style="font-family:Verdana;"> (hereinafter: UAA) and its quantitative and qualitative</span><span style="font-family:Verdana;"> characteristics by utilization categories and manner of its use;typ</span><span style="font-family:Verdana;">es of agricultural holdings and statistical regions and lower statistical units of data grouping. </span><span style="font-family:Verdana;">Implementation of such a defined basic research goal indicates necessity of more detailed and continuous study of the causes </span><span style="font-family:Verdana;">that led to the reduction of available agricultural area and especially its better and more important production categories of utilization and measures and activities to be taken to eliminate or reduce the causes of inadequate management of agricultural area in the coming period</span><span style="font-family:Verdana;">. The importance of this research arises from the fact that the results on </span><i><span style="font-family:Verdana;">utilized agricultural area</span></i><span style="font-family:Verdana;"> can be used to adopt </span><span style="font-family:Verdana;">appropriate measures and undertake certain activities in land and overall agricultu</span><span style="font-family:Verdana;">ral and rural policy related to sustainable utilization, arrangement and protection of agricultural land and more balanced integrated development of rural areas, as well as to find better solutions in the field of utilization, ownership sector and conditions of agricultural area management.</span> 展开更多
关键词 Utilized/Unutilized Agricultural Area Agricultural Holdings ownership structure of Agricultural Holdings
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Effect of Issuing Convertible Bonds from the Perspective of Ownership Structure:Evidence from Listed Companies in Shanghai and Shenzhen
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作者 Yixue Zhao 《Proceedings of Business and Economic Studies》 2022年第3期24-29,共6页
Due to the rapid expansion of enterprise scale,traditional financing methods can no longer meet the needs of enterprises.As a financing method with both equity and debt,convertible bonds,with its flexibility,is favore... Due to the rapid expansion of enterprise scale,traditional financing methods can no longer meet the needs of enterprises.As a financing method with both equity and debt,convertible bonds,with its flexibility,is favored by enterprises.Especially in 2017,China’s supervision on the financing method of private placement of shares has become stricter,and some companies have chosen convertible bonds for financing.This paper takes the ownership structure as the starting point and the listed companies in Shanghai and Shenzhen as the research subjects,as well as uses regression analysis to determine the relationship between convertible bonds,ownership structure,and enterprise performance.It is found that convertible bonds reduce the performance of enterprises,while ownership concentration strengthens the negative relationship. 展开更多
关键词 ownership structure Convertible bonds Financial performance
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现代产业学院混合所有制办学的现实意义、机制架构与路径选择 被引量:2
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作者 李红锋 王北生 王为民 《成人教育》 北大核心 2024年第5期65-72,共8页
现代产业学院混合所有制办学有助于优化产业资源市场化配置、推动人才培养理实一体化、促进产业经济高质量发展和强化校企合作共同体构建。基本机制包括组织管理的健全机制、优质教学资源的共建机制、教师教学创新团队的共管机制、教育... 现代产业学院混合所有制办学有助于优化产业资源市场化配置、推动人才培养理实一体化、促进产业经济高质量发展和强化校企合作共同体构建。基本机制包括组织管理的健全机制、优质教学资源的共建机制、教师教学创新团队的共管机制、教育教学模式的改进机制和发展成果的共享机制。应探索混合制管理体制、协同建设系列优质教学资源、协同管理高素质教师教学创新团队、协同改进教育教学模式和共同分享发展成果,规范与促进现代产业学院混合所有制办学。 展开更多
关键词 现代产业学院 混合所有制 产权结构 教学资源 产业服务
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数据产权法律构造论 被引量:20
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作者 冯晓青 《政法论丛》 CSSCI 北大核心 2024年第1期120-136,共17页
在数字经济环境中,数据已成为一种新型生产要素,需要更好地挖掘和开发其经济价值。数据不同于传统有体物以及知识产权客体的特征和属性使其在法律制度构建和运行上也具有特殊性。数据产权制度是数据基础制度的核心内容,其应涵盖保护数... 在数字经济环境中,数据已成为一种新型生产要素,需要更好地挖掘和开发其经济价值。数据不同于传统有体物以及知识产权客体的特征和属性使其在法律制度构建和运行上也具有特殊性。数据产权制度是数据基础制度的核心内容,其应涵盖保护数据主体合法权益、协调和平衡数据利益关系、促进数据有序流动和分享、促进数据要素利益公平分配等内容。数据产权的法律构造旨在建立数据资源持有权、数据加工使用权和数据产品经营权的数据动态流转和价值实现机制,最终服务于数字经济发展目标。 展开更多
关键词 数据产权 法律构造 数据资源持有权 数据加工使用权 数据产品经营权 公共领域
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非国有董事治理积极性与国有企业审计意见决策 被引量:1
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作者 吴秋生 姜一涵 独正元 《云南财经大学学报》 CSSCI 北大核心 2024年第1期59-78,共20页
如何发挥非国有董事治理积极性以提高国有企业审计意见质量,实现国有资产保值增值,是深化国有企业改革亟需研究的问题。以2013—2022年A股国有企业上市公司为样本,构建离散选择模型,以投非赞成票代理非国有董事治理积极性。研究发现,非... 如何发挥非国有董事治理积极性以提高国有企业审计意见质量,实现国有资产保值增值,是深化国有企业改革亟需研究的问题。以2013—2022年A股国有企业上市公司为样本,构建离散选择模型,以投非赞成票代理非国有董事治理积极性。研究发现,非国有董事治理积极性越高,越能够提示应计盈余管理风险,审计师越倾向出具非标准审计意见;第一大非国有股东持股比例越高,混改国有企业股权集中度越低,非国有董事治理积极性与审计意见谨慎性的关系越显著。经过稳健性检验,研究结论不变。进一步研究发现,非国有董事积极履行治理职能导致审计意见质量提高有利于混改国有企业资产保值增值,实现国有企业混改主要目标。研究结论对于国有企业审计师正确决策审计意见、非国有董事有效维权、政府监管部门和混改国有企业充分尊重非国有董事治理的积极性、实现国有企业改革目标,均具有启示意义。 展开更多
关键词 非国有董事治理 审计意见 股权结构 应计盈余管理 国有资产保值增值
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论生态环境损害赔偿制度的法理基础与规范构造
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作者 张忠民 《现代法学》 CSSCI 北大核心 2024年第4期131-145,共15页
理解生态环境损害赔偿制度,须从环境治理体系和治理能力现代化的整体视域展开,同时,还要厘清生态环境与自然资源、生态环境损害与损害赔偿、赔偿请求权与赔偿诉权等核心概念。既有理论将自然资源国家所有权作为生态环境损害赔偿中的实... 理解生态环境损害赔偿制度,须从环境治理体系和治理能力现代化的整体视域展开,同时,还要厘清生态环境与自然资源、生态环境损害与损害赔偿、赔偿请求权与赔偿诉权等核心概念。既有理论将自然资源国家所有权作为生态环境损害赔偿中的实体权利基础,然而,不论是公权说、私权说,还是二阶结构说、三层结构说,都不周延。因为生态环境损害赔偿制度存在二元构造,即赔偿请求权区别于赔偿诉权,赔偿请求权中基于自然资源所有权的物上请求权区别于侵害生态环境的侵权之债请求权,赔偿诉权中程序意义上的提起生态环境损害赔偿诉讼区别于实体意义上的救济自然资源所有权。这种二元构造客观上源于生态环境中单体自然资源的结构面向与整体生态功能的功能面向存在区分,其学理基础在于承继和发展了传统所有权的解释范式,其核心内容是对生态环境类的损害进行类型化。为此,该制度可从两个方面予以展开。长期而言,须仰仗制定中的生态环境法典规定生态环境损害赔偿的系列内容;当务之急,则是借助司法解释促进这些内容的适度法制化。 展开更多
关键词 赔偿请求权 赔偿诉权 自然资源国家所有 二元构造 生态环境法典
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企业社会责任、女性高管与股价同步性——基于信息不对称视角的实证研究
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作者 朱敏 杜凤 梁雨晴 《南华大学学报(社会科学版)》 2024年第2期55-68,共14页
基于中国沪深A股上市公司2003—2022年样本数据,实证考察企业社会责任对股价同步性的影响,并检验企业高管性别特征对上述关系的调节作用。研究发现,企业社会责任与股价同步性间存在显著负向影响关系,女性高管的性别特征能够在一定程度... 基于中国沪深A股上市公司2003—2022年样本数据,实证考察企业社会责任对股价同步性的影响,并检验企业高管性别特征对上述关系的调节作用。研究发现,企业社会责任与股价同步性间存在显著负向影响关系,女性高管的性别特征能够在一定程度上增强企业社会责任对股价同步性的抑制作用。研究从信息传递对股票价格影响的角度出发,对当前企业社会责任、高管性别特征及其对股价波动影响的研究文献进行拓展,有利于完善资本市场会计信息披露和监管,缓解企业内外部信息不对称,对于投资者了解企业特有信息,降低股价同涨同跌的大幅波动,稳定金融市场秩序具有一定的信号传递作用。 展开更多
关键词 企业社会责任 股价同步性 女性高管 股权结构
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产学研协同对工业绿色发展的促进作用研究——基于面板数据和门槛回归的实证分析 被引量:3
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作者 邹蔚然 夏勇 《华东经济管理》 CSSCI 北大核心 2024年第1期71-78,共8页
文章基于2009—2021年省级层面面板数据,分析地区产学研协同对其工业绿色发展所产生的促进作用以及该作用的门槛效应。主要结论有:①基准回归表明,地区的产学研协同可以显著促进其工业绿色发展。②门槛回归表明,地区的人力资本存量、金... 文章基于2009—2021年省级层面面板数据,分析地区产学研协同对其工业绿色发展所产生的促进作用以及该作用的门槛效应。主要结论有:①基准回归表明,地区的产学研协同可以显著促进其工业绿色发展。②门槛回归表明,地区的人力资本存量、金融发展水平和企业产权结构对产学研协同促进工业绿色发展均存在单门槛效应,在跨过相应的三个门槛值后,产学研协同对工业绿色发展的促进作用都会得到显著增强。根据研究结论,应当重视产学研协同对工业绿色发展的促进作用,利用人力资本和金融发展强化这种促进作用,发挥国有企业示范作用并扶持非国有企业。 展开更多
关键词 产学研协同 工业绿色发展 人力资本 金融发展 产权结构
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马克思“消灭私有制”思想再解读——联系中国的基本经济制度
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作者 林栩存 《西部学刊》 2024年第4期14-17,共4页
正确理解马克思“消灭私有制”思想关系到对中国特色社会主义基本经济制度的认同和中国特色社会主义市场经济的稳定发展。基于《共产党宣言》的文本语境,认为马克思“消灭私有制”思想主要在于消除私有制的剥削性质,而不具有剥削性质的... 正确理解马克思“消灭私有制”思想关系到对中国特色社会主义基本经济制度的认同和中国特色社会主义市场经济的稳定发展。基于《共产党宣言》的文本语境,认为马克思“消灭私有制”思想主要在于消除私有制的剥削性质,而不具有剥削性质的私有制是可以保留并促进社会发展的。马克思主义经典作家对这一思想的阐释、发展和实践表明,必须摒弃教条式理解,发挥合理的私有制在特定社会发展阶段的积极推动作用。联系到我国发展的时代特征,非公有制经济已经成为并仍将是我国经济韧性稳中向好的重要支撑。 展开更多
关键词 马克思 “消灭私有制” 所有制结构 非公有制经济
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委托代理视域下的明清永佃制度初探
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作者 王昭婷 王盈霏 《农业考古》 北大核心 2024年第3期115-123,共9页
明清时期,永佃制盛行于我国江南地区。这种特殊的土地产权制度分离出了土地双重所有权,即田皮权和田骨权。本文利用委托代理理论对永佃制度的产权结构进行分析,得出“当佃农作为代理人,其拥有了田皮权后,在最优的激励合同约束下是效率... 明清时期,永佃制盛行于我国江南地区。这种特殊的土地产权制度分离出了土地双重所有权,即田皮权和田骨权。本文利用委托代理理论对永佃制度的产权结构进行分析,得出“当佃农作为代理人,其拥有了田皮权后,在最优的激励合同约束下是效率最优的”结论,即永佃制度对地主和佃农双方都提供了有效的激励机制,促进了当时农业经济的发展,在一定程度上推动了地权分配的平均化。 展开更多
关键词 永佃制度 产权结构 双重所有权
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东道国舆论环境与海外进入模式选择——基于海量媒体数据的定量考察
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作者 江乾坤 王成哲 《技术经济》 CSSCI 北大核心 2024年第4期38-50,共13页
逆全球化背景下日趋复杂的东道国舆论环境给我国国际化进程带来严峻挑战,对其如何影响跨国企业进入国际市场的关键决策还缺乏系统的实证检验。基于情感分析技术和网络爬虫,对2015—2022年830余万条媒体报道进行文本分析,构建涉华舆情指... 逆全球化背景下日趋复杂的东道国舆论环境给我国国际化进程带来严峻挑战,对其如何影响跨国企业进入国际市场的关键决策还缺乏系统的实证检验。基于情感分析技术和网络爬虫,对2015—2022年830余万条媒体报道进行文本分析,构建涉华舆情指数,系统分析与检验了东道国舆论环境对中国企业海外进入模式选择的影响。研究发现,东道国舆论环境越差,相比于独资模式,中国企业更倾向于选择合资模式进入海外市场;相比于跨国并购,中国企业更倾向于选择绿地投资进入海外市场;跨国企业的产权性质和国际化经验起到正向调节作用。在影响机制方面,东道国舆论环境通过影响企业的规制、规范和认知合法性来影响跨国企业投资设立模式的选择。本文的研究结论为跨国企业恰当地选择海外市场进入模式、积极规避或弱化舆论风险,更好地在东道国投资布局与经营发展提供对策建议。 展开更多
关键词 舆论环境 进入模式 合法性 产权性质 国际化经验 GDELT
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机构投资者持股与资本结构动态调整——基于非对称性视角的考察
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作者 葛永波 陈琦 马永凡 《浙江工商大学学报》 CSSCI 北大核心 2024年第3期115-127,共13页
在当前提出保持杠杆率稳中有降的背景下,文章以2007—2022年中国A股上市公司为样本,基于资本结构动态调整视角,使用资本结构调整速度模型实证检验了机构投资者助力企业“去杠杆”的作用效果。实证结果表明,机构投资者持股显著促进了资... 在当前提出保持杠杆率稳中有降的背景下,文章以2007—2022年中国A股上市公司为样本,基于资本结构动态调整视角,使用资本结构调整速度模型实证检验了机构投资者助力企业“去杠杆”的作用效果。实证结果表明,机构投资者持股显著促进了资本结构动态调整,但向上调整时促进作用更强,表明机构投资者持股对资本结构动态调整存在非对称影响。进一步研究发现,机构投资者持股对资本结构动态调整的促进作用来源于持股机构的治理效应,并通过实地调研和委派董事两条路径发挥作用;在排除机构大股东合谋管理层的替代性解释、明晰机构持股影响下企业更倾向于使用债务融资方式调整资本结构的前提下,上述非对称影响可由机构投资者持股的资源效应解释。文章结论丰富和拓展了资本结构调整因素的相关研究,并从微观层面为“十四五”期间如何“稳杠杆、促发展”提供了经验证据。 展开更多
关键词 机构投资者持股 资本结构动态调整 非对称调整 治理效应 资源效应
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管理层激励与企业过度投资的关系分析——基于不同股权结构视角
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作者 吴燕萍 《陇东学院学报》 2024年第2期26-31,共6页
以委托代理、自由现金流和激励理论为基础,对管理层激励与过度投资相关性问题进行研究。研究发现:非国有控股的企业,增强了管理层激励和过度投资的相关性,而国有控股的企业,国有控股会对管理层激励与企业过度投资的负相关程度相较于民... 以委托代理、自由现金流和激励理论为基础,对管理层激励与过度投资相关性问题进行研究。研究发现:非国有控股的企业,增强了管理层激励和过度投资的相关性,而国有控股的企业,国有控股会对管理层激励与企业过度投资的负相关程度相较于民营企业来说具有一定的削弱,这可能是由于国有企业的管理层对于经济性和管利性指标的考核和民营企业的股东财富最大化或者企业价值最大化来说有着显著的差异,因此对过度投资行为的治理效应存在一定程度的折价效应;股权越分散的情况下,管理层激励政策与过度投资行为的负相关程度增强。 展开更多
关键词 股权结构 管理层激励 企业过度投资
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