Finance and Accounting Monthly 2016 Vol. Issue 2

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财会月刊
Finance and Accounting Monthly

Year 2016

Issue 2

zheng zhi guan lian rong zi yue shu dai li cheng ben dui qi ye ci shan juan zeng de ying xiang (政治关联、融资约束、代理成本对企业慈善捐赠的影响)

WANG Zuo, CHEN Cong

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

min ying qi ye she hui zi ben yu zhai wu rong zi te zheng yan jiu ji yu 2011~2013 nian hu shen a gu gong si de jing yan zheng ju (民营企业社会资本与债务融资特征研究——基于2011~2013年沪深A股公司的经验证据)

LI Chuanxian, HAN Shanshan

.................. page:7-10

wen hua ke ji chan ye zhong lian meng wang luo yu qi ye chuang xin ji xiao de kua ceng ci fen xi (文化科技产业中联盟网络与企业创新绩效的跨层次分析)

FAN Qunlin, SHAO Yunfei

.................. page:11-15

cheng xin jiao yu shi jiao xia de cai wu fu bai zhi yue ji zhi ji lu jing you hua (诚信教育视角下的财务腐败制约机制及路径优化)

ZHENG Haiyan

.................. page:16-19

fei zheng shi zhi du shi jiao xia hui ji xin xi zhi liang dui shang ye jue ce de ying xiang (非正式制度视角下会计信息质量对商业决策的影响)

ZHENG Li, ZUO Renshu

.................. page:20-23

zhen shi ying yu guan li duo yuan hua yu gong si jia zhi de guan lian xing (真实盈余管理、多元化与公司价值的关联性)

SUN Gebing

.................. page:24-29

nei bu kong zhi zhi liang dui gong si ying yu jia zhi xiang guan xing de ying xiang yi qi ye nei bu kong zhi pei tao zhi yin shi shi wei bei jing (内部控制质量对公司盈余价值相关性的影响——以《企业内部控制配套指引》实施为背景)

YANG Yufeng, WANG Ruolin, ZUO Shujia

.................. page:30-33

gu quan jia zhi gao gu zhong de ying ji yu zhen shi ying yu guan li ji yu zhi zao ye shang shi gong si jing yan shu ju (股权价值高估中的应计与真实盈余管理——基于制造业上市公司经验数据)

LIU Jia, ZHANG Jianping

.................. page:34-40

gu ding zhi zao fei yong cheng ben cha yi ji suan de tu shi fen xi (固定制造费用成本差异计算的图式分析)

WANG Maochao

.................. page:41-42

nong di jing ying quan ru gu gong si de cai wu kun jing ji dui ce (农地经营权入股公司的财务困境及对策)

LI Can, ZHANG Jingxiong

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

guan li ceng ye ji yu gao pi lu shi ji xuan ze dui xin xi zhi liang de ying xiang (管理层业绩预告披露时机选择对信息质量的影响)

GU Yanchun

.................. page:47-51

gao xiao fu zhai rong zi feng xian yu jing mo xing de gou jian (高校负债融资风险预警模型的构建)

WANG Meng

.................. page:52-56

ji yu he xie guan li li lun de hun he suo you zhi qi ye li yi fen pei ce lue (基于和谐管理理论的混合所有制企业利益分配策略)

ZHOU Na, WANG Yaru

.................. page:57-59

cai wu dan xing ying xiang qi ye fei xiao lv tou zi de shi zheng jian yan (财务弹性影响企业非效率投资的实证检验)

DU Jing, LIU Chunkun

.................. page:60-65

di fang zheng fu zhai wu feng xian yu cai zheng zhi chu xiao lv (地方政府债务风险与财政支出效率)

HUANG Jie, WANG Hong

.................. page:66-69

zheng fu cai wu xin xi pi lu dong yin ji lu jing xuan ze (政府财务信息披露动因及路径选择)

LIU Yufeng, WANG Jiajun, YAO Shenshen

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

di fang cai zheng zhi chu yu cheng xiang ju min xiao fei guan xi de shi zheng jian yan (地方财政支出与城乡居民消费关系的实证检验)

QIN Qiang

.................. page:74-78

xin chang tai xia cu jin ju min xiao fei de shui shou zheng ce si kao (新常态下促进居民消费的税收政策思考)

ZHOU Jinlin

.................. page:79-83

jia su zhe jiu xin zheng dui xin xi fu wu ye de ying xiang ji yu shi jian fen xi fa (加速折旧新政对信息服务业的影响——基于事件分析法)

CHEN Li, JIANG Peng

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

ying yu guan li feng xian zhong ji chan quan yu shen ji yi jian (盈余管理风险、终极产权与审计意见)

LI Zuo, ZUO Yan

.................. page:88-93

shen ji wei yuan hui te zheng yu qi ye nei bu kong zhi zhi liang zhi jian de guan xi (审计委员会特征与企业内部控制质量之间的关系)

XIE Haijuan, WANG Xinshan, LIU Xiaozhen

.................. page:94-100

yin qi guan lian xian jin xian jin liu min gan xing yu xian jin jia zhi xiao ying (银企关联、现金—现金流敏感性与现金价值效应)

LIU Luxing, WU Shengzuo

.................. page:101-106

wo guo she hui rong zi jie gou dui huo bi zheng ce xiao li de ying xiang (我国社会融资结构对货币政策效力的影响)

CHENG Guoping, LIU Dingping

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

tong yi shou xin xia ding dan rong zi de dan bao fu wu ding jia (统一授信下订单融资的担保服务定价)

DONG Zhenning, LIU Wenjuan, WANG Zhuo, HE Bin

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

jing ji xin chang tai xia jin rong zhi chi ke ji chuang xin wen ti yan jiu yi jiang su yan cheng shi wei li (经济新常态下金融支持科技创新问题研究——以江苏盐城市为例)

ZHANG Xiaoyan, JI Jian

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

ying zi yin xing cai wu feng xian yu jing xi tong chu tan zuo he guan xia de kuang jia zhong gou (“影子银行”财务风险预警系统初探——耦合观下的框架重构)

LIU Weihua, HE Fan, LIU Wenchao

.................. page:118-120

ji gou tou zi zhe dui gong si shi zhi de ying xiang lu jing ji yu jie gou fang cheng mo xing de jing yan yan jiu (机构投资者对公司市值的影响路径——基于结构方程模型的经验研究)

SHEN Leping, PANG Zuozuo, LIANG Wenguang

.................. page:121-124

gu quan zhi heng guan li ceng chi gu yu ji shu chuang xin tou ru ji yu yi yao xing ye shang shi gong si mian ban shu ju de fen xi (股权制衡、管理层持股与技术创新投入——基于医药行业上市公司面板数据的分析)

YIN Kaiguo, SHI Zuozuo

.................. page:125-128

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