Finance and Accounting Monthly 2016 Vol. Issue 8

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财会月刊
Finance and Accounting Monthly

Year 2016

Issue 8

qi ye zong xiang bian jie qi ye zhi li yu dai li cheng ben (企业纵向边界、企业治理与代理成本)

XIAO Meiying, WANG Lulong, WU Zhongxin

.................. page:3-9

nei bu kong zhi que xian pi lu cai wu bao gao zhi liang yu shi chang fan ying (内部控制缺陷披露、财务报告质量与市场反应)

LI Baixing, LI Ruijing

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

gong si te zheng yu tan xin xi pi lu shui ping de shi zheng jian yan ji yu hu shi a gu zhong wu ran xing ye de jing yan zheng ju (公司特征与碳信息披露水平的实证检验——基于沪市A股重污染行业的经验证据)

ZHAO Xuanmin, ZHANG Yiqiong

.................. page:15-19

kong gu gu dong xing zhi gu quan jie gou yu qi ye cheng nuo lv xing (控股股东性质、股权结构与企业承诺履行)

ZHAO Lei, LIU Jianzhong

.................. page:20-25

min qi huan jing ji xiao zheng zhi guan lian yu gao guan xin chou ji yu zi yuan jiao huan de fen xi shi jiao (民企环境绩效、政治关联与高管薪酬——基于资源交换的分析视角)

ZHOU Zuo, ZUO Yazhou

.................. page:26-32

he nan sheng shang shi gong si fa zhan mo shi po xi (河南省上市公司发展模式剖析)

DONG Zhongchao

.................. page:33-37

yan fa qiang du xin chou cha ju yu gong si ye ji ji yu mian ban shu ju de lian li fang cheng mo xing (研发强度、薪酬差距与公司业绩——基于面板数据的联立方程模型)

LUO Chengde

.................. page:38-43

shi jian qu dong zuo ye cheng ben fa ji qi zai gong li yi yuan de ying yong (时间驱动作业成本法及其在公立医院的应用)

JIANG Qizuo, ZHU Xiang, QI Fengzuo

.................. page:44-47

yin ru qi ye zi chan zhi liang zhi biao de cai wu feng xian yu jing mo xing (引入企业资产质量指标的财务风险预警模型)

HUANG Dezhong, ZHU Chaoqun

.................. page:48-52

min ban gao xiao tou zi he li hui bao yu jiao yu jing fei jian guan (民办高校投资“合理回报”与教育经费监管)

JI Hongxia

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

zi chan jian zhi ce shi zhong xian yong cheng ben fa zhi wo jian ji yu yi cai wu bao gao wei mu de de ping gu (资产减值测试中限用成本法之我见——基于以财务报告为目的的评估)

TANG Ying

.................. page:56-57

zhong xiao zhi zao ye qi ye zi ben jie gou te zheng ji ying xiang yin su ji yu hui se guan lian fen xi fa (中小制造业企业资本结构特征及影响因素——基于灰色关联分析法)

ZHOU Yan

.................. page:58-60

wo guo di fang zheng fu tu di cai zheng de kong jian ji ju xiao ying yan jiu (我国地方政府土地财政的空间集聚效应研究)

GONG Hui

.................. page:61-64

min ying qi ye bi shui huo dong sheng yu feng xian yu rong zi neng li (民营企业避税活动、声誉风险与融资能力)

CAO Xiaoli, LIN Haiyan

.................. page:65-69

zheng fu shui shou you hui zheng ce dui qi ye tou zi jue ce de ying xiang (政府税收优惠政策对企业投资决策的影响)

PAN Xiaozhen

.................. page:70-72

fang di chan shang shi gong si zi ben ruo hua de ying xiang yin su (房地产上市公司资本弱化的影响因素)

SONG Xinhua

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

ji yu dea de xian ji zheng fu ji xiao shen ji tan wei (基于DEA的县级政府绩效审计探微)

XIONG Fangjun, ZHANG Longping

.................. page:77-81

wo guo guo jia shen ji zhi ye hua jian she de ben tu nei han ji shi xian tu jing (我国国家审计职业化建设的本土内涵及实现途径)

CHEN Xiandong

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

kao lv dui chong yin su de kua qi zi ben zi chan ding jia mo xing (考虑对冲因素的跨期资本资产定价模型)

LIU Cheng, GAO Zuo, LIU Xiangdong, WANG Feng

.................. page:86-89

ru he ti gao zhi shi chan quan zhi ya dai kuan ke huo xing ji yu xin dai pei gei jiao du de shou yi quan dan bao (如何提高知识产权质押贷款可获性——基于信贷配给角度的收益权担保)

JIANG Yahan, YUAN Zeming

.................. page:90-94

ji chu she shi jian she dui nong cun jin rong jie gou you hua zuo yong de jian yan yi hei long jiang sheng xiang guan shu ju wei shi zheng yang ben (基础设施建设对农村金融结构优化作用的检验——以黑龙江省相关数据为实证样本)

WANG Wei, CUI Zuo

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

wo guo bao xian gong si li lv feng xian shi zheng yan jiu ji yu si jia shang shi bao xian gong si de shu ju (我国保险公司利率风险实证研究——基于四家上市保险公司的数据)

ZHANG Yuanwei, YAN Fei, LIN Jiangpeng, QI Wenbo

.................. page:99-102

nei bu gong si zhi li jie gou dui yin xing cheng ben xiao lv de ying xiang (内部公司治理结构对银行成本效率的影响)

LI Xiaoqing, LIU Jianghui

.................. page:103-109

ji yu yin li mo xing de ren min bi shi ji hui lv bian dong dui zhong ha zhi jie tou zi ying xiang de shi zheng fen xi (基于引力模型的人民币实际汇率变动对中哈直接投资影响的实证分析)

ZHANG Shuai, LIU Wencui

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

wo guo ji gou tou zi zhe chi gu dui gu jia beng pan you ying xiang ma (我国机构投资者持股对股价崩盘有影响吗)

WANG Rui, SONG Yu

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

ji shu huo qu xing dui wai zhi jie tou zi dui guo nei ji shu jin bu de ying xiang ji yu quan qiu jia zhi lian shi jiao (技术获取型对外直接投资对国内技术进步的影响——基于全球价值链视角)

LIU Hong, LIU Dongli

.................. page:120-125

zheng quan zu he feng xian zui xiao shi zheng quan tou zi bi li ji xiang guan xi shu tan tao (证券组合风险最小时证券投资比例及相关系数探讨)

WANG Xiaoqiu

.................. page:126-128

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