Finance and Accounting Monthly 2015 Vol. Issue 27

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财会月刊
Finance and Accounting Monthly

Year 2015

Issue 27

yan fa zhi chu fei yong hua zheng chang ma a gu shang shi gong si te zheng yu dong ji fen xi (研发支出费用化正常吗——A股上市公司特征与动机分析)

YAN Min, ZHANG Yongguo, WANG Xiang

.................. page:3-8

huan jing gui zhi gong si zhi li yu qi ye huan bao tou zi (环境规制、公司治理与企业环保投资)

JIANG Ximing, XU Chenzuo

.................. page:9-13

nong ye shang shi gong si gu quan te zheng dui duo yuan hua jing ying de ying xiang yan jiu (农业上市公司股权特征对多元化经营的影响研究)

ZHAO Jingfen

.................. page:14-18

zheng zhi guan lian duo yuan hua yu qi ye jia zhi lai zi zhong guo a gu shang shi gong si de jing yan zheng ju (政治关联、多元化与企业价值——来自中国A股上市公司的经验证据)

GAN Lining, WANG Lixia, XU Luoping

.................. page:19-25

mei ti guan zhu du yu qi ye ying yu guan li de guan xi ji yu guan li ceng yi zhi xing he gu quan yi zhi xing shi jiao (媒体关注度与企业盈余管理的关系——基于管理层异质性和股权异质性视角)

HAN Dong

.................. page:26-30

fang di chan shang shi gong si zi chan ping gu zeng zhi lv de shi zheng fen xi ji yu 2005 2013 nian a di chan gong si de shi zheng fen xi (房地产上市公司资产评估增值率的实证分析——基于2005～2013年A地产公司的实证分析)

CHANG Yuan

.................. page:31-34

ding xiang zeng fa gu quan jie gou yu jing ying ji xiao (定向增发、股权结构与经营绩效)

ZHANG Ping, YU Jing

.................. page:35-38

ke ji fu wu ye yu zhi zao ye zhi xie tong fa zhan tan xi yi bei jing shi wei li (科技服务业与制造业之协同发展探析——以北京市为例)

ZHOU Huini, LONG Ziwu

.................. page:39-42

jia zu chi gu gu quan zhi heng yu dai li cheng ben ji yu 2004 2012 nian zhong xiao ban jia zu qi ye de jing yan zheng ju (家族持股、股权制衡与代理成本——基于2004～2012年中小板家族企业的经验证据)

ZHANG Jian, XU Junmei

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

gong si kong zhi quan zhuan yi xia de zhong xiao gu dong li yi bao hu (公司控制权转移下的中小股东利益保护)

QUAN Lin

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

xin yu suan fa dui di fang zheng fu zhai wu guan li de ying xiang (新预算法对地方政府债务管理的影响)

WANG Xiaohong

.................. page:51-53

di fang zheng fu jian huan qi hou bian hua gong cheng ji xiao ping jia ji yu yin zi fen xi mo xing (地方政府减缓气候变化工程绩效评价——基于因子分析模型)

SONG Tianjing, YAO Zuo

.................. page:54-58

fang di chan kai fa qi ye na shui chou hua zhi zhong dian si lu yu fang fa (房地产开发企业纳税筹划之重点、思路与方法)

HOU Yingxin

.................. page:59-61

pu hui jin rong zai nong cun you xiao yun zuo de gen ji : nong cun she hui cheng xin (普惠金融在农村有效运作的根基:农村社会诚信)

DU Yong, HAN Jiali

.................. page:62-65

she nong zhong xiao qi ye xin yong ping ji ti xi de gai jin (涉农中小企业信用评级体系的改进)

LI Yangyang, WANG Junfeng

.................. page:66-71

jing ji xin chang tai xia xiao wei qi ye jin rong fu wu de bian ge yu chuang xin yi hu bei sheng wei li (经济新常态下小微企业金融服务的变革与创新——以湖北省为例)

YI Jinping, PENG Fangchun, SUN Sizuo

.................. page:72-75

you xing dong chan rong zi xing shou hou hui zu ying gai zeng shi jian wen ti yu dui ce (有形动产融资性售后回租“营改增”实践问题与对策)

QI Baohua

.................. page:76-78

chan chu yi ti hua xia nei bu fei zhi jie fei yong de ji suan yu fen pei (产储一体化下内部非直接费用的计算与分配)

DANG Xiaofeng

.................. page:78-81

ji yu dea he malmquist sheng chan lv zhi shu de shang ye yin xing xiao lv fen xi (基于DEA和Malmquist生产率指数的商业银行效率分析)

WU Wei, LI Dan, WANG Tao

.................. page:82-85

du li fa ren qi ye jian zi jin chai jie de fa lv ren ding ji she shui chu li (独立法人企业间资金拆借的法律认定及涉税处理)

LI Weibin

.................. page:86-88

ji yu guan li ceng wu bi feng xian de xin xing shen ji guan dian (基于管理层舞弊风险的新型审计观点)

XIAO Shuqiang

.................. page:89-91

xin xi pi lu ji zhi zhong de nei bu shen ji jiao se (信息披露机制中的内部审计角色)

LIU Aisong

.................. page:92-95

ji yu ism de wo guo shang shi gong si shen ji zhi liang ying xiang yin su yan jiu (基于ISM的我国上市公司审计质量影响因素研究)

CHANG Qijun, WANG Zuo, JIN Hongmin

.................. page:96-100

zhi zao ye shang shi gong si cai wu wei ji yu jing mo xing ji ying yong ji yu zheng tai yun li lun (制造业上市公司财务危机预警模型及应用——基于正态云理论)

SONG Xiaona, HUANG Yede, ZHANG Feng

.................. page:101-105

qi ye huan jing cheng ben xin xi pi lu po xi yi bao gang wu gang tai gang wei li (企业环境成本信息披露剖析——以宝钢、武钢、太钢为例)

XIANG Meiying

.................. page:106-111

tan qing zi chan yun ying mo shi ji yu hua yi xiong di an li yan jiu (谈轻资产运营模式——基于华谊兄弟案例研究)

DU Haixia

.................. page:112-113

lun yu suan fa zhi de si wei nei han (论预算法治的四维内涵)

WANG Yanlin, WANG Gang

.................. page:114-118

wo guo tan xin xi pi lu zui xin jin zhan yan jiu ji yu he xin qi kan he cssci qi kan de wen xian fen xi (我国碳信息披露最新进展研究——基于核心期刊和CSSCI期刊的文献分析)

ZHAO Xuanmin, ZHANG Yiqiong

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

cai shui guan li mo ni shi yan jiao xue si kao (财税管理模拟实验教学思考)

WANG Jia

.................. page:122-124

hui ji shi wu dao xiang xia de mpacc pei yang mo shi gai ge (会计实务导向下的MPAcc培养模式改革)

DING Hongyan, LIU Guangsheng

.................. page:124-126

xin xi hua shi dai ying yong ji shu xing hui ji zhuan ye ren cai pei yang tan jiu (信息化时代应用技术型会计专业人才培养探究)

HU Dan, OU Yangdianping

.................. page:127-129

huan ying ding yue 2016 nian cai hui yue kan quan guo zhong wen he xin qi kan quan guo you xiu jing ji qi kan (欢迎订阅2016年《财会月刊》全国中文核心期刊·全国优秀经济期刊)

.................. page:130

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