Finance and Accounting Monthly 2016 Vol. Issue 9

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财会月刊
Finance and Accounting Monthly

Year 2016

Issue 9

chan quan xing zhi dong shi gao guan ze ren bao xian yu bing gou ji xiao (产权性质、董事高管责任保险与并购绩效)

WANG Zuozuo, ZHANG Changhai

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

guan li ceng quan li xin chou cha ju yu qi ye yan fa zhi chu (管理层权力、薪酬差距与企业研发支出)

WANG Dongqing, GUO Xiang

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

fen jie duan yan fa shi jiao xia zheng fu zi zhu xian jin chi you yu qi ye yan fa ping hua guan xi yan jiu (分阶段研发视角下政府资助、现金持有与企业研发平滑关系研究)

JIANG Xiaolong, SU Degui

.................. page:14-20

qi ye gao guan zheng zhi guan lian yu yan fa tou zi : zhai wu rong zi de zhong jie zuo yong (企业高管政治关联与研发投资:债务融资的中介作用)

LUO Mingxin

.................. page:21-27

chan ye sheng ji shi jiao xia wo guo xi tu qi ye de feng xian yan jiu (产业升级视角下我国稀土企业的风险研究)

LUO Xiang, WU Yiding

.................. page:28-32

yu suan kao ping qi ye xing zhi yu ceo bian geng ji yu chuang ye ban shi chang de yan jiu (预算考评、企业性质与CEO变更——基于创业板市场的研究)

XIE Hua, ZHU Liping

.................. page:33-39

li lv shi chang hua hui ying xiang qi ye de zi ben jie gou ma (利率市场化会影响企业的资本结构吗)

WANG Meisha, LI Xiaolong

.................. page:40-45

cheng zhen hua dui di fang zheng fu tu di cai zheng yi lai de ying xiang (城镇化对地方政府土地财政依赖的影响)

CHEN Duochang, ZHANG Mingjin

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

ji yu zi yuan jie yue de wo guo fang di chan shui gai ge (基于资源节约的我国房地产税改革)

PU Fanghe

.................. page:50-56

cai zheng zhuan hu qing li zhong de bo zuo fen xi he zhi li lu jing (财政专户清理中的博弈分析和治理路径)

LI Shanmin

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

zi yuan hao jian bu chang shi jiao xia mei tan zi yuan shui shui lv xuan ze wen ti yan jiu yi xin jiang wei li (资源耗减补偿视角下煤炭资源税税率选择问题研究——以新疆为例)

SHI Lele, ZHAO Jun

.................. page:60-64

wo guo shang ye yin xing tong ye ye wu gui mo dui ying li xing ying xiang de shi zheng fen xi (我国商业银行同业业务规模对盈利性影响的实证分析)

WANG Jingjing, TANG Yazuo, GAO Xiang, WANG Xi

.................. page:65-70

xin dai zi chan zheng quan hua fa qi ren dao de feng xian de zuo yong lu jing (信贷资产证券化发起人道德风险的作用路径)

ZHAO Shufang, GUO Jianzuo, YANG Ruicheng

.................. page:71-75

p2p wang dai ping tai xin yong feng xian ping ji mo xing gou jian (P2P网贷平台信用风险评级模型构建)

WANG Dan, ZHANG Hongchao

.................. page:76-80

jing ji zhuan xing shi qi qi ye huan jing zong he he suan ti xi zhi gou jian (经济转型时期企业环境综合核算体系之构建)

PENG Fengzuo

.................. page:81-84

tou zi xiao lv gao guan tuan dui te zheng yu qi ye ji xiao ji yu bootstrap fa de lu jing mo xing fen xi (投资效率、高管团队特征与企业绩效——基于Bootstrap法的路径模型分析)

LI Wenchang, DAI Yijing

.................. page:85-91

zhan lue feng xian zhi li de ding liang ping jia ji you xiao xing jian yan (战略风险治理的定量评价及有效性检验)

YUAN Deli

.................. page:92-98

ji yu yin zi fen xi de ying shou zhang kuan zhi liang ping jia (基于因子分析的应收账款质量评价)

WANG Honghai, JIN Zuo, ZHUANG Yan

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

qiang zhi nei bu kong zhi shen ji zheng ce yu ying yu guan li ji yu did mo xing de shi zheng fen xi (强制内部控制审计政策与盈余管理——基于DID模型的实证分析)

FEI Qingqing, SUN Hao

.................. page:103-108

lun shen ji de jian bie zhi neng (论审计的鉴别职能)

SHANG Sizheng, ZHANG Hongxin

.................. page:109-112

ji yu yu yi de xbrl cai wu bao gao gong xiang yu ji cheng (基于语义的XBRL财务报告共享与集成)

ZHANG Yingmin, PAN Ding

.................. page:113-116

gui hua qiu jie zai sheng chan guan li zhong de zui you hua jue ce ying yong (规划求解在生产管理中的最优化决策应用)

WU Yanhong, ZHOU Zhiyong, DAN Zhaoxiang

.................. page:117-120

cai wu hui ji xue jiao xue an li de she ji yu shi jian yi jin rong zi chan de jiao xue wei li (财务会计学教学案例的设计与实践——以金融资产的教学为例)

HU Nanzuo, LIAO Minling, ZHANG Junzhi, CAO Qiang

.................. page:121-123

ji yu ping heng ji fen ka de hui ji jiao xue you xiao xing yan jiu (基于平衡计分卡的会计教学有效性研究)

XIONG Fangjun, ZHANG Longping

.................. page:124-128

huan ying ding yue 2016 nian du zhong guo zong hui ji shi za zhi (欢迎订阅2016年度《中国总会计师》杂志)

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

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