Finance and Accounting Monthly 2016 Vol. Issue 15

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财会月刊
Finance and Accounting Monthly

Year 2016

Issue 15

shi chang hua jin cheng yu qi ye she hui ze ren ji yu 124 jia zhi zao ye shang shi gong si de mian ban shu ju (市场化进程与企业社会责任——基于124家制造业上市公司的面板数据)

CHEN Li, HU Shuhua, MOU Renyan

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

du li dong shi que xi dong shi hui hui yi de cheng yin ji qi dui qi ye ji xiao de ying xiang (独立董事缺席董事会会议的成因及其对企业绩效的影响)

DUAN Haiyan

.................. page:8-14

she hui ze ren xian jin gu li yu da gu dong jian chi qing xiang (社会责任、现金股利与大股东减持倾向)

ZHOU Zuoying, LIN Chuan

.................. page:15-18

mei ti fu mian pi lu qi ye xing zhi yu hui ji xin xi zhi liang ji yu xin xi xiao ying yu jian du xiao ying de fen xi (媒体负面披露、企业性质与会计信息质量——基于信息效应与监督效应的分析)

NIE Jianping

.................. page:19-23

gong kai shi chang gu piao hui gou : xin xi chuan di huan shi ji hui zhu yi (公开市场股票回购:信息传递还是机会主义)

LV Zhaode, DU Bingzuo

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

ying yun zi ben guan li xiao lv ying xiang gong si jia zhi ma (营运资本管理效率影响公司价值吗)

HU Jie, YUAN Weiqiu

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

ji gou tou zi zhe jiao cha yi zhi xing yu cai wu ji xiao de guan xi ji yu liang jie duan tou zi jue ce mo xing (机构投资者交叉异质性与财务绩效的关系——基于两阶段投资决策模型)

ZHENG Zuojia, LV Sha

.................. page:34-39

chan quan jie gou gu quan xing zhi yu tan hui ji xin xi pi lu (产权结构、股权性质与碳会计信息披露)

HUANG Jiaojiao, NIE Haitao

.................. page:40-46

di fang cai zheng shou ru dui gdp dong tai xiang ying de shu liang guan xi jie gou yi shan xi sheng wei li (地方财政收入对GDP动态响应的数量关系解构——以陕西省为例)

ZHOU Bin, WU Yongyi

.................. page:47-49

shi san wu gui hua xia de di san chan ye fa zhan yu shui shou xiao yi guan xi yan jiu yi guang dong sheng wei li (“十三五”规划下的第三产业发展与税收效益关系研究——以广东省为例)

HUANG Dian

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

zheng fu fu chi gao xin ji shu yu qi ye ji xiao gao xin ji shu shang shi gong si zheng ju (政府扶持、高新技术与企业绩效——高新技术上市公司证据)

CHEN Ying

.................. page:57-62

ji yu san jiao mo hu shu ceng ci fen xi fa de zhuan li zhi ya rong zi jia zhi ping gu (基于三角模糊数层次分析法的专利质押融资价值评估)

LI Zhipeng, XIA Zuoqun

.................. page:63-66

hu shen a gu shi chang xing ye shi ying lv jia zhi qu dong yin su fen xi (沪深A股市场行业市盈率价值驱动因素分析)

SONG Guanghui, SUN Ying

.................. page:67-70

zi chan chi li cai ye wu xia ying zi yin xing qian zai feng xian yu jian guan dui ce (资产池理财业务下影子银行潜在风险与监管对策)

ZHANG Yangxi, WAN Youqing

.................. page:71-74

ji shu zi ben ren li zi ben dui qi ye ji xiao de xie tong gong xian tan suo (技术资本、人力资本对企业绩效的协同贡献探索)

XU Xiumei

.................. page:75-78

cong tou ru chan chu he tou ru chan chu san ge jiao du tan jiu tou zi xiao lv yi shan dong sheng shang shi gong si wei li (从投入、产出和投入产出三个角度探究投资效率——以山东省上市公司为例)

HUANG Yi, ZHANG Yuming

.................. page:79-84

he nan sheng chuang xin qu dong neng li ping jia yu dui ce jian yi (河南省创新驱动能力评价与对策建议)

LIU Chao, PENG Hong

.................. page:85-87

can yin o2o fa zhan guan jian ying xiang yin su de jie gou fang cheng jian mo (餐饮O2O发展关键影响因素的结构方程建模)

ZHAO Liang, LU Shan

.................. page:88-92

ji zhuang xiang ma tou zhuang xie zuo ye zhi cheng ben kong zhi ji yu shi jian qu dong zuo ye cheng ben fa fen xi (集装箱码头装卸作业之成本控制——基于时间驱动作业成本法分析)

ZHANG Lin, DING Yi, LIN Guolong

.................. page:93-99

zhong gai gu hui gui zhi lu ji qi shi yi fen zhong chuan mei wei li (中概股回归之路及启示——以分众传媒为例)

LIU Yuan, LIN Aimei, ZHANG Xian

.................. page:100-102

lan guang fa zhan jie ke di kang yao ye yi huo jie du (蓝光发展“借壳”迪康药业疑惑解读)

ZHAO Yanfeng

.................. page:103-104

nei bu kong zhi shen ji yan jiu shu ping yu zhan wang (内部控制审计研究述评与展望)

XIE Liufang, GAO Ya

.................. page:105-109

qu yu she hui zi ben dui shen ji shou fei jue ce de ying xiang (区域社会资本对审计收费决策的影响)

GONG Yuan

.................. page:110-114

mei ti xin xi zhong jie yu gong si zhi li : guo wai yan jiu jin zhan (媒体、信息中介与公司治理:国外研究进展)

DONG Hongzuo

.................. page:115-119

xin chang tai xia zhi ye dao xiang de guan li hui ji jiao xue gai ge yi jiu dian guan li zhuan ye wei li (新常态下职业导向的管理会计教学改革——以酒店管理专业为例)

ZHAO Zhenkuan, ZOU Zhao

.................. page:120-122

cai hui zhuan ye guo ji hua ren cai pei yang ti xi de gou jian (财会专业国际化人才培养体系的构建)

LAN Fei, JIANG Yuanyuan

.................. page:123-125

shi jian jiao xue dui xue sheng feng xian tai du de ying xiang yi mo ni chao gu bi sai wei li (实践教学对学生风险态度的影响——以模拟炒股比赛为例)

LIU Xiaoxia

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

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