Finance and Accounting Monthly 2016 Vol. Issue 5

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财会月刊
Finance and Accounting Monthly

Year 2016

Issue 5

zhong xiao qi ye gong gong fu wu ping tai ying yong zhuang kuang diao cha (中小企业公共服务平台应用状况调查)

HUANG Yan, TAO Qiuyan, HAO Shuomin

.................. page:3-7

gao guan ceng chi gu dui qi ye nei bu kong zhi que xian de ying xiang (高管层持股对企业内部控制缺陷的影响)

DONG Huina, YAN Rumei

.................. page:8-13

gong si zhi li yu qi ye rong zi jue ce de you xiao xing (公司治理与企业融资决策的有效性)

XIE Haijuan, LIU Xiaozhen, WANG Xinshan

.................. page:14-19

gu quan ji li dui ying ji yu zhen shi ying yu guan li de ying xiang jian yan ji yu qi ye sheng ming zhou qi shi jiao (股权激励对应计与真实盈余管理的影响检验——基于企业生命周期视角)

WANG Lijuan, ZHU Xia

.................. page:20-24

gao guan li zhi yu gao guan xin chou gong si ji xiao de guan xi ji yu 2010~2013 nian chuang ye ban gong si mian ban shu ju (高管离职与高管薪酬、公司绩效的关系——基于2010~2013年创业板公司面板数据)

CAI Lixin, LI Biao

.................. page:25-29

xing ye huan jing feng xian shi bie yu qi ye cai wu yu jing ju zhen ding wei (行业环境风险识别与企业财务预警矩阵定位)

LI Yuna, ZHANG Youtang, LUO Zheng

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

cheng ben zhan xing guo wai zui xin yan jiu jin zhan (成本粘性国外最新研究进展)

WANG Dongqing, FANG Wanqiu

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

shuang gua tou jing zheng huan jing xia tui kuan bao zheng ce lue dui ling shou shang li run de ying xiang (双寡头竞争环境下退款保证策略对零售商利润的影响)

LIANG Xi

.................. page:39-41

ji yu cheng ben du liang de wu liu qi ye bao dui cang ye wu jue ce (基于成本度量的物流企业保兑仓业务决策)

LI Zhanlei, LIU Tongling, LI Yueting

.................. page:42-45

jing ji xin chang tai xia di san fang zhi fu qi ye de nei bu kong zhi ji guan li mo shi (经济新常态下第三方支付企业的内部控制及管理模式)

TAN Chao, ZHAO Lixia, ZHANG Zuo

.................. page:46-50

yi yuan yu suan fan wei tuo zhan yu ji xiao kao he de shi xian (医院预算范围拓展与绩效考核的实现)

WANG Yongcheng, NIE Zhiguang, SUN Zuo

.................. page:51-52

dong tai gui hua suan fa zai guan li hui ji zhong de ying yong (动态规划算法在管理会计中的应用)

ZHONG Fangyuan

.................. page:53-55

zheng fu fu huo di fang bao hu yu qi ye she hui ze ren xing wei de bo zuo fen xi (政府俘获、地方保护与企业社会责任行为的博弈分析)

GUO Zuo, CHEN Yu

.................. page:56-58

tui jin ppp mo shi de cai jing zheng ce yu bao zhang ji zhi yi min yong hang kong ye wei li (推进PPP模式的财经政策与保障机制——以民用航空业为例)

QI Yue, ZHANG Xiaoyan

.................. page:59-63

zai lun cheng pin you shui zhi gai ge yi cheng pin you xiao fei shui wei zhu (再论成品油税制改革——以成品油消费税为主)

PU Fanghe

.................. page:64-67

qi ye bi shui yu cai wu qi zha de guan xi tan xi ji yu dai li cheng ben de zhong jie xiao ying jian yan (企业避税与财务欺诈的关系探析——基于代理成本的中介效应检验)

WANG Juan

.................. page:68-73

nei bu kong zhi zhi liang wai bu zhi li huan jing yu shen ji ding jia ji yu chuang ye ban shang shi gong si mian ban shu ju (内部控制质量、外部治理环境与审计定价——基于创业板上市公司面板数据)

LIU Jianmin, DU Huiyan

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

ji yu anp-fuzzy mo xing de shen ji jian cha feng xian ping jia (基于ANP-Fuzzy模型的审计检查风险评价)

CHANG Qijun, WANG Zuo, JIN Hongmin, ZHONG Ruifan

.................. page:79-82

huo bi zheng ce diao zheng xian jin chi you shui ping yu gong si tou zi (货币政策调整、现金持有水平与公司投资)

HU Lixin, GAO Mingyang

.................. page:83-86

jin rong fa zhan zhi chi chan ye jie gou you hua de shi zheng yan jiu (金融发展支持产业结构优化的实证研究)

FENG Jiangru

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

jin rong ji ju yan fa chuang xin yu min ying zhi zao qi ye cheng chang (金融集聚、研发创新与民营制造企业成长)

LI Xuetao, YAN Longmao

.................. page:91-95

ji yu b-s qi quan mo xing de huan jing wu ran ze ren bao xian bao fei li ding (基于B-S期权模型的环境污染责任保险保费厘定)

GUO Lianli, LI Jianxun, LEI Lei

.................. page:96-101

agu shang shi gong si shi ying lv shui ping de qu dong yin su yan jiu (A股上市公司市盈率水平的驱动因素研究)

SONG Guanghui, SUN Ying, DONG Yan

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

ying yu wen jian xing yu ipo zhe jia de guan xi (盈余稳健性与IPO折价的关系)

ZHANG Zuo, ZHANG Bo, LI Dai

.................. page:106-113

si mu gu quan tou zi neng huan he wei tuo dai li mao dun ma (私募股权投资能缓和委托代理矛盾吗)

FENG Huiqun

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

chuang ye ban ipo chao mu : yuan yu tou zi zhe huan shi gong si de fei li xing (创业板IPO超募:源于投资者还是公司的非理性)

CHEN Yuanzhi, HUANG Chengzuo

.................. page:120-124

liang ge ji ben qi quan jiao yi ce lue de bi xian gong neng you die ting xian yin fa de si kao (两个基本期权交易策略的避险功能——由“跌停险”引发的思考)

WANG Xuzhai

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

zui xin fa gui zhi du suo yin (最新法规制度索引)

.................. page:129

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