Finance and Accounting Monthly 2015 Vol. Issue 12

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财会月刊
Finance and Accounting Monthly

Year 2015

Issue 12

ying yu tou ming du de zi ben cheng ben xiao ying yan jiu ji yu wai bu xin xi shi yong zhe shi jiao (盈余透明度的资本成本效应研究——基于外部信息使用者视角)

ZHANG Xindong, LI Xin

.................. page:3-6

zi ben jie gou yu shang shi gong si jia zhi de guan lian xing (资本结构与上市公司价值的关联性)

LI Yang, WANG Dan, PENG Chenzuo

.................. page:7-11

she hui ze ren xin xi fen xi shi ying yu yu ce yu quan yi zi ben cheng ben (社会责任信息、分析师盈余预测与权益资本成本)

XIE Zuojun, CHEN Jinlong

.................. page:12-17

ding xiang zeng fa dui zhong xiao tou zi zhe shou yi ying xiang de yan jiu (定向增发对中小投资者收益影响的研究)

ZHANG Yan, CHEN Shiqing

.................. page:18-23

rong zi yue shu yan fa tou ru yu qi ye ji xiao ji yu zhu ban he chuang ye ban gao xin ji shu shang shi qi ye de bi jiao fen xi (融资约束、研发投入与企业绩效——基于主板和创业板高新技术上市企业的比较分析)

YE Jianmu, CHEN Feng

.................. page:24-28

hui ji shi shi wu suo he huo zhuan zhi shi fou jiang di liao shang shi gong si ying ji he zhen shi ying yu guan li (会计师事务所合伙转制是否降低了上市公司应计和真实盈余管理)

ZHANG Jinruo, YU Zuo, GAO Jie

.................. page:28-33

nei bu kong zhi zhi liang gao guan yi zhi xing yu qi ye ji xiao (内部控制质量、高管异质性与企业绩效)

CHANG Qijun, WANG Zuo, JIN Hongmin

.................. page:34-38

qi ye bi shui huo dong dui tou zi xiao lv ying xiang de shi zheng fen xi (企业避税活动对投资效率影响的实证分析)

CHEN Beiguo, YANG Xiaoan

.................. page:38-40

chuang ye ban gong si gu quan zhi li zhai quan zhi li yu cheng chang xing yan jiu (创业板公司股权治理、债权治理与成长性研究)

LU Jiayou, TANG Xing

.................. page:41-45

ying gai zeng yu wo guo shui shou zhi du gai jin (“营改增”与我国税收制度改进)

WU Wei

.................. page:52-54

ji yu dea mo xing de cai zheng jin rong xie tong zhi nong de you xiao xing fen xi (基于DEA模型的财政、金融协同支农的有效性分析)

SHI Dan, YAN Gao

.................. page:55-58

nong cun jin rong lian jie yu nong cun xin yong she gai ge liang xing hu dong de li lun si kao (农村金融联结与农村信用社改革良性互动的理论思考)

SUN Zhiyi, CHEN Ru

.................. page:59-62

hei long jiang sheng nong min zhuan ye he zuo she rong zi zhuang kuang diao yan (黑龙江省农民专业合作社融资状况调研)

WANG Hong, DAI Pengjun, WANG Zhan, HU Changwei

.................. page:62-64

jiang su sheng pu hui jin rong zhi shu ji qi ying xiang yin su yan jiu (江苏省普惠金融指数及其影响因素研究)

DI Shuai

.................. page:65-69

zhai wu qi xian jie gou yu guo du tou zi de min gan xing fen xi ji yu shang shi gong si suo you zhi cha yi (债务期限结构与过度投资的敏感性分析——基于上市公司所有制差异)

YU Wenjing, LI Haixia, MA Lihua

.................. page:70-73

ji yu zi jin lian de zi jin feng xian yu jing zhi biao ti xi yan jiu (基于资金链的资金风险预警指标体系研究)

SI Mazezuo, FENG Lumin

.................. page:74-77

qi ye jie neng jian pai fen jie duan feng xian tou zi jue ce mo xing gou jian (企业节能减排分阶段风险投资决策模型构建)

LI Jingcheng

.................. page:78-79

qi ye e xing zeng zi xing wei pan bie mo xing de shi zheng fen xi (企业恶性增资行为判别模型的实证分析)

HE Yunlong, ZHANG Zuozhi

.................. page:80-83

ji yu plc li lun yu logistic mo xing de jing xian zhi fa gai jin yan jiu (基于PLC理论与Logistic模型的净现值法改进研究)

ZHAO Xifeng, MO Yingning, MOU Chunlan, PANG Guowei

.................. page:84-87

fei huo bi xing zi chan jiao huan bu jia shi fou han zeng zhi shui (非货币性资产交换补价是否含增值税)

ZHANG Weili

.................. page:88-90

feng xian dao xiang de da qi ye shui wu shen ji ao da li ya da qi ye shui wu shen ji jing yan jie jian (风险导向的大企业税务审计——澳大利亚大企业税务审计经验借鉴)

YU Kai, WANG Zuozuo

.................. page:90-92

spss duo yuan hui gui fen xi zai xiao hao xing sheng wu zi chan shen ji zhong de ying yong (SPSS多元回归分析在消耗性生物资产审计中的应用)

WU Weijia

.................. page:93-94

qi ye ke chi xu zeng chang xia de cai wu zhan lue mo shi yan jiu yi a wen hua chan ye shang shi gong si wei li (企业可持续增长下的财务战略模式研究——以A文化产业上市公司为例)

ZUO Huahong, LI Zhenghui, QIU Zuo

.................. page:95-98

ji yu ping heng ji fen ka de erp xiang mu ji xiao ping jia yi w gong si wei li (基于平衡计分卡的ERP项目绩效评价——以W公司为例)

LIU Xiaoyu

.................. page:99-102

shang shi gong si ipo ye ji bian lian de an li fen xi (上市公司IPO业绩变脸的案例分析)

LIU Xinliang

.................. page:102-104

sheng chan qi ye chu kou mian di tui shui jiao xue tan tao (生产企业出口免抵退税教学探讨)

ZHANG Haiying

.................. page:105-107

kao zheng dao xiang yu xing qu dao xiang fen ceng bing xing de acca jiao xue xin mo shi (考证导向与兴趣导向分层并行的ACCA教学新模式)

LIU Cailan

.................. page:107-110

gao zhi shen ji xue de wen ti shi jiao xue fa (高职《审计学》的“问题式教学法”)

SONG Sen

.................. page:111-112

ji yu ye wu liu cheng de yong you erp-u8.72 cai gou guan li mo kuai shi jian jiao xue chang jian wen ti (基于业务流程的用友ERP-U8.72采购管理模块实践教学常见问题)

BAI Ju, LV Kui, YAO Xingshan

.................. page:113-118

cong jian zuo ji lu tan xi zhong guo gu dai jie dai guan xi yu xing zhi (从简牍记录探析中国古代借贷关系与性质)

CHEN Min, ZENG Yuzuo

.................. page:118-121

jing ji shuai tui bei jing xia de mei guo gong li da xue cai wu zhuang kuang yi jia zhou da xue wei li (经济衰退背景下的美国公立大学财务状况——以加州大学为例)

SHAO Hongyun

.................. page:122-125

hui ji zhuan ye sou suo yin qing dui bi fen xi yi hui sou he ifacnet wei li (会计专业搜索引擎对比分析——以“会搜”和“IFACnet”为例)

LV Hui, WANG Haibo, XIE Benhe

.................. page:125-129

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