Finance and Accounting Monthly 2015 Vol. Issue 5

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财会月刊
Finance and Accounting Monthly

Year 2015

Issue 5

guan li zhe guo du zi xin yu shang shi gong si ying yu guan li (管理者过度自信与上市公司盈余管理)

ZHANG Li, HU Huaxia, YANG Xuelin

.................. page:10-14

wo guo chuang ye ban shang shi gong si gu quan jie gou yu ipo yi jia guan xi de shi zheng yan jiu (我国创业板上市公司股权结构与IPO抑价关系的实证研究)

LI Pinghai, LIU Zuo

.................. page:15-18

dong shi hui dong tai zhi li de wei guan kao cha ji yu zui you qi yue li lun yu guan li ceng quan li li lun (董事会动态治理的微观考察——基于最优契约理论与管理层权力理论)

TANG Jing, WU Zhijun, LI Jianming

.................. page:19-23

ying yu gong gao xin xi bu que ding xing yu gu jia piao yi yi xiang ji yu shuang ying yu guan li mo shi (盈余公告信息不确定性与股价漂移异象——基于双盈余管理模式)

LIU Han, SHENG Zhiying

.................. page:24-27

shang shi gong si she hui ze ren bao gao xian zhuang yu qu shi ji yu 2010~2012 nian du hu bei hu shen liang shi shang shi gong si shu ju (上市公司社会责任报告现状与趋势——基于2010~2012年度湖北沪深两市上市公司数据)

SUN Xiping, YUAN Zhifeng, LU Jun, GUO Zhong

.................. page:28-32

mei tan zi yuan shui cong jia ji zheng dui mei tan shi chang de ying xiang (煤炭资源税从价计征对煤炭市场的影响)

WANG Zhihua, TANG Anbao

.................. page:33-38

gao guan cai wu bei jing zhen shi ji ying ji ying yu guan li (高管财务背景、真实及应计盈余管理)

ZHAO Wenping, ZHANG Yizuo, WANG Yuanyuan

.................. page:38-42

gong yun jia zhi bian dong yu tou zi xiao lv guan xi yan jiu lai zi wo guo shang shi gong si de jing yan zheng ju (公允价值变动与投资效率关系研究——来自我国上市公司的经验证据)

WANG Fang, LU Yanying, ZHAO Shuang

.................. page:43-46

ji yu pi pei he mo hu zong he ping jia de erp xuan xing ping jia (基于匹配和模糊综合评价的ERP选型评价)

JIN Weijian, LI Jingcheng

.................. page:47-50

gong cheng ji xie qi ye quan mian cheng ben guan li ti xi gou jian ji yu xiao lv yu xiao yi cheng ben guan (工程机械企业全面成本管理体系构建——基于效率与效益成本观)

YUAN Peng

.................. page:50-52

ji yu yu yi xing shi hua de xbrl lian jie ku you hua (基于语义形式化的XBRL链接库优化)

ZHANG Yingmin

.................. page:53-57

gan bu pei xun cai wu shou zhi nei bu kong zhi liu cheng she ji (干部培训财务收支内部控制流程设计)

GUANG Zuo

.................. page:58-62

hui ji ren yuan zhuan ye neng li de shi chang xu qiu fen xi (会计人员专业能力的市场需求分析)

CHA Yang

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

zheng ce yue shu dao xiang xia de ke yan lao wu xin chou guan li (政策约束导向下的科研劳务薪酬管理)

LIANG Yong, GAN Shengdao

.................. page:65-67

gao xiao ke ti jing fei cai wu guan li de qu shi yu dui ce (高校课题经费财务管理的趋势与对策)

BI Cuifen

.................. page:68-70

bo zuo lun yu hui ji xue zhi guan xi (博弈论与会计学之关系)

YU Huan

.................. page:71-72

mei tan qi ye she hui ze ren shen ji ping jia ti xi ying yong (煤炭企业社会责任审计评价体系应用)

WANG Aihua, LI Baoying

.................. page:73-77

guo jia zi yuan an quan shi jiao xia de zi yuan shen ji (国家资源安全视角下的资源审计)

SHEN Jianfei, RAO Zimeng, WANG Yafeng

.................. page:77-80

ji yu qing xiang de fen pi pei fa de hui ji shi shi wu suo shen ji yi jia fen xi (基于倾向得分匹配法的会计师事务所审计溢价分析)

WANG Xu

.................. page:81-86

ying gai zeng dui wu liu qi ye de ying xiang yi su xi chang di qu wei li (“营改增”对物流企业的影响——以“苏锡常”地区为例)

TANG Ju, LI Zuozuo

.................. page:87-90

gu dong quan yi lian xu yu gu quan zhi fu shui zheng jian lun te shu zhong zu gu quan zhi fu de zheng ce wan shan (股东权益连续与股权支付税政——兼论特殊重组股权支付的政策完善)

ZHOU Lanxiang

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

ying gai zeng dui ying shi ye ge lian tiao qi ye de shui fu xiao ying ping gu (“营改增”对影视业各链条企业的税负效应评估)

YE Qianlin, HE Lunzhi

.................. page:93-95

min guo chao ran zhu ji zhi du xia de cai zheng tong ji zhi du (民国超然主计制度下的财政统计制度)

LIANG Haiyan, LIU Lijia

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

zeng zhi shui mian di tui shui ji suan fang fa tan tao (增值税“免抵退”税计算方法探讨)

HU Fang

.................. page:99-101

zhan lue xing xin xing chan ye jiao hu shi dong tai jin rong zhi chi yan jiu ji yu hu nan sheng de shi zheng fen xi (战略性新兴产业交互式动态金融支持研究——基于湖南省的实证分析)

LUO Zuo, ZENG Lu

.................. page:102-105

zhong chou tou rong zi ben tu hua ji feng xian guan kong (众筹投融资本土化及风险管控)

LIU Mengchao, WAN Youqing

.................. page:106-110

zhong xiao xing ke ji qi ye hu lian wang zhong chou rong zi mo shi tan tao (中小型科技企业互联网众筹融资模式探讨)

JI Lingzuo

.................. page:111-113

zheng fu jian guan shi chang yue shu dui shang ye yin xing feng xian de ying xiang (政府监管、市场约束对商业银行风险的影响)

ZHAO Zuo, WANG Cuilin, XU Zuo, ZHANG Weiran

.................. page:114-119

gu zhi qi huo jiao cha tao qi bao zhi xiao guo pian cha wen ti (股指期货交叉套期保值效果偏差问题)

LIU Guoxia

.................. page:119-121

su zhou shi xin san ban shang shi gong si pei yu dui ce (苏州市“新三板”上市公司培育对策)

LI Xi, WANG Shiwen

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

chuang ye ban gao guan jian chi xin xi you shi de ying xiang zhuang kuang ji gui fan ju cuo (创业板高管减持信息优势的影响状况及规范举措)

WANG Suling, ZHAO Guanfei

.................. page:126-129

Environmental Costs and Performance Measurement Research Based on EMA in China (中国环境管理会计的环境成本与环境绩效计量模式新探)

Youtang Zhang, Shuai Liu, Don Stenay, School of Management, Wuhan University of Technology

.................. page:139-142+1-9

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