Finance and Accounting Monthly 2015 Vol. Issue 21

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财会月刊
Finance and Accounting Monthly

Year 2015

Issue 21

jing yi huan jing xia guan li hui ji shi zheng yan jiu zhong de quan bian ji li (精益环境下管理会计实证研究中的权变机理)

LU Jia, WAN Shouyi

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

gao guan guo du zi xin yu hui ji wen jian xing lai zi zhong guo a gu shang shi gong si de jing yan shu ju (高管过度自信与会计稳健性——来自中国A股上市公司的经验数据)

CAI Jiali, WU Yingyu

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

chan pin shi chang jing zheng yu gao guan ying yu cao zong de guan xi ji yu hui ji wen jian xing shi jiao de jing yan zheng ju (产品市场竞争与高管盈余操纵的关系——基于会计稳健性视角的经验证据)

YUAN Rong

.................. page:12-18

wo guo zhi zao ye shang shi gong si cheng ben fei yong zhan xing xing wei de shi zheng jian yan (我国制造业上市公司成本费用粘性行为的实证检验)

PANG Zuo, ZHANG Jianping

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

gong zhi ren yuan yang lao quan yi zhuang kuang de excel ce suan (公职人员养老权益状况的Excel测算)

ZUO Jun, LI Haiming, YANG Yansui

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

nong ye shang shi gong si xin xi pi lu zhi liang dui gong si ye ji de ying xiang ji yu shen shi 21 jia gong si de diao cha shu ju fen xi (农业上市公司信息披露质量对公司业绩的影响——基于深市21家公司的调查数据分析)

LI Xiuzhu

.................. page:27-30

gong yun jia zhi bian dong dui xian jin gu li gong gao shi chang fan ying de ying xiang (公允价值变动对现金股利公告市场反应的影响)

LIU Yajun, HOU Xiaohong

.................. page:31-33

dui qing hai sheng gong gong cai zheng zhi chu de ji xiao ping jia yan jiu ji yu dea-malmquist zhi shu de xiao lv fen xi (对青海省公共财政支出的绩效评价研究——基于DEA-Malmquist指数的效率分析)

WU Zuo

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

ying ye shui gai zheng zeng zhi shui dui jian zhu ye de ying xiang ji ying dui (营业税改征增值税对建筑业的影响及应对)

WAN Jianguo, HAN Zuo, WANG Zuo

.................. page:39-45

ji shu chuang xin shui shou you hui zheng ce zhi xing qing kuang fen xi ji yu fu jian quan zhou shi gao xin ji shu qi ye de diao yan (技术创新税收优惠政策执行情况分析——基于福建泉州市高新技术企业的调研)

ZENG Fanying, XIE Bing, YANG Shuxiang

.................. page:46-49

wo guo shi shi fang chan shui gai ge de nan dian yu dui ce (我国实施房产税改革的难点与对策)

WANG Shufeng, ZHANG Xingrui

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

ge shui gai ge dui ju min shou ru zai fen pei de ying xiang (个税改革对居民收入再分配的影响)

JIA Zuoquan, YANG Aihua

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

fei jun heng yang ben shi jiao xia de zhong guo shang ye yin xing jing zheng li yu ce ji yu adasyn-balance casecade-svm zhi neng mo xing (非均衡样本视角下的中国商业银行竞争力预测——基于ADASYN-Balance Casecade-SVM智能模型)

ZHANG Hu, HUANG Xun, FAN Lili

.................. page:55-62

zhi zao ye shang shi gong si rong zi yue shu cheng du de fen xi yu ping jia yi sa zhi shu ce du fang fa wei li (制造业上市公司融资约束程度的分析与评价——以SA指数测度方法为例)

WANG Jin

.................. page:63-66

zhai wu rong zi yu qi ye ji xiao de guan xi tan jiu yi zhong guo fang di chan shang shi gong si wei li (债务融资与企业绩效的关系探究——以中国房地产上市公司为例)

SONG Yanping

.................. page:67-72

kmv-merton mo xing yu ce qi ye cai wu kun jing de you xiao xing lai yuan po xi (KMV-Merton模型预测企业财务困境的有效性来源剖析)

CAI Yulan

.................. page:73-76

ji yu excel de gu ding zi chan tou zi jue ce mo xing de gou jian (基于Excel的固定资产投资决策模型的构建)

HAN Jianli, BAI Jianyong

.................. page:76-79

hui ji xin xi xi tong de rea gai nian mo xing tan wei (会计信息系统的REA概念模型探微)

ZHOU Mei, SUN Xu, LIANG Yizuo

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

gao xiao ke yan xiang mu jing fei ji xiao ping jia fang fa yu ying yong (高校科研项目经费绩效评价方法与应用)

FU Qiang

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

dui jing ji pi liang ji ben mo xing xia cun huo jue ce de gai jin ji yu jing ji pi shu wei xiao shu shi de ke cao zuo xing si kao (对经济批量基本模型下存货决策的改进——基于经济批数为小数时的可操作性思考)

XIA Ming

.................. page:88-89

shen ji zhi liang yu yin xing duo yuan hua jing ying feng xian de xiang guan xing ji yu shang ye yin xing de jing yan shu ju (审计质量与银行多元化经营风险的相关性——基于商业银行的经验数据)

SUN Ying, ZHONG Anshi

.................. page:90-95

a li ba ba shang ye sheng tai xi tong yan hua ji qi tou rong zi zhan lue xie tong ji yu sheng ming zhou qi de shi jiao (阿里巴巴商业生态系统演化及其投融资战略协同——基于生命周期的视角)

LI Huajun

.................. page:96-99

zi yuan xing shang shi gong si sheng tai shou yi de hui ji ji liang yi xi bu kuang ye wei li (资源型上市公司生态收益的会计计量——以西部矿业为例)

A Xiaoyan, ZHAO Juan

.................. page:100-103

fan zhuan ke tang zai ji chu hui ji jiao xue zhong de she ji ji ying yong (“翻转课堂”在基础会计教学中的设计及应用)

YANG Kun, ZHANG Yanzuo

.................. page:104-106

fu wu san nong shi jiao de nong ye lei gao zhi hui ji ke cheng jian she si kao (服务“三农”视角的农业类高职会计课程建设思考)

LIU Hua

.................. page:107-109

gong yun jia zhi ji liang xia de ying yu guan li yan jiu shu ping (公允价值计量下的盈余管理研究述评)

TONG Chenzuo, XIE Liufang

.................. page:110-113

guo nei gong ying lian jin rong re dian yan jiu zong jie (国内供应链金融热点研究总结)

AN Hongchen, HUANG Yi, CHANG Mengmeng

.................. page:114-117

ke chi xu fa zhan shi jiao xia de qi ye tan hui ji xin xi pi lu ying xiang yin su (可持续发展视角下的企业碳会计信息披露影响因素)

LIU Cui

.................. page:118-122

lun ying gai zeng dui fang di chan qi ye de ying xiang (论“营改增”对房地产企业的影响)

HUANG Ling, XIANG Wenbin

.................. page:123-125

jian zhu ye ying gai zeng zheng ce jie du (建筑业“营改增”政策解读)

ZHANG Yongzu

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

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