Finance and Accounting Monthly 2016 Vol. Issue 24

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财会月刊
Finance and Accounting Monthly

Year 2016

Issue 24

gu quan ji zhong du nei bu kong zhi yu ying yu zhi liang lai zi hu shi a gu shi chang de jing yan zheng ju (股权集中度、内部控制与盈余质量——来自沪市A股市场的经验证据)

WANG Weixing, DU Ran

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

guan li zhe bian geng eva kao he yu tou zi bu zu (管理者变更、EVA考核与投资不足)

HE Yi, XU Quanhua

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

gao guan te zheng chan pin shi chang jing zheng yu qi ye juan zeng xing wei (高管特征、产品市场竞争与企业捐赠行为)

LI Zuoyi

.................. page:14-18

lun xian fa he yu suan fa xia zheng fu hui ji de wei tuo dai li guan xi (论《宪法》和《预算法》下政府会计的委托代理关系)

LI Jilou, YANG Yanqiu

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

guan lian fang fei jing ying xing zi jin zhan yong qing chang wan bi gong gao de shi chang fan ying yan jiu (关联方非经营性资金占用清偿完毕公告的市场反应研究)

HAN Weifang, SHEN Jiazuo

.................. page:24-28

cong she hui ze ren jiao du ping jia wen hua chuang yi qi ye tou zi xiao lv (从社会责任角度评价文化创意企业投资效率)

SUN Tong, LIU Zuo, SHEN Xiaoxiu

.................. page:29-33

guan li ceng te zheng yu nei bu kong zhi zhong da que xian zheng gai guan xi de shi zheng jian yan (管理层特征与内部控制重大缺陷整改关系的实证检验)

LI Jingli, ZHAO Min, PENG Zuo

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

zheng fu huan jing zheng ce ti gao liao qi ye huan jing xin xi pi lu shui ping yu zhi liang ma ji yu chan quan xing zhi fen lei de yan jiu shi jiao (政府环境政策提高了企业环境信息披露水平与质量吗——基于产权性质分类的研究视角)

YAO Sheng, YANG Jie

.................. page:39-46

cong cfo bei jing te zheng shi jiao tan jiu nei wai bu wei tuo dai li wen ti ji yu wo guo a gu min ying shang shi gong si de jing yan zheng ju (从CFO背景特征视角探究内外部委托代理问题——基于我国A股民营上市公司的经验证据)

LIU Ziying, ZHOU Fangzhao

.................. page:47-53

wo guo nong cun rong zi xin yong dan bao zhi du de xi tong dong li xue fen xi (我国农村融资信用担保制度的系统动力学分析)

WEI Jianguo, LI Xiaoxue

.................. page:54-58

tou zi zhe qing xu dui zi chan jia ge de ying xiang yan jiu ji yu lian xu zi chan ding jia mo xing (投资者情绪对资产价格的影响研究——基于连续资产定价模型)

XIAO Xunyong, ZHANG Rengui

.................. page:59-65

he bei sheng nong cun jin rong dui nong min xiao fei ying xiang de var fen xi (河北省农村金融对农民消费影响的VAR分析)

SHANG Ying, MENG Lingzuo, YIN Xiangzhi

.................. page:66-71

kua jing dian zi shang wu qi ye jing ying feng xian yu jing ding wei yan jiu (跨境电子商务企业经营风险预警定位研究)

ZHANG Youtang, PENG Ying

.................. page:72-75

jia she qing suan fa zai jin rong bu liang zi chan ping gu shi wu zhong de you hua (假设清算法在金融不良资产评估实务中的优化)

TANG Ying

.................. page:76-78

xi bu jie neng huan bao chan ye shang shi gong si rong zi xiao lv ji ying xiang yin su tan jiu (西部节能环保产业上市公司融资效率及影响因素探究)

XIE Zuozuo, MA Jie

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

qi ye sheng tai xiao lv ji qi ying xiang yin su de shi zheng jian yan ji yu dea-tobit liang bu fa de fen xi (企业生态效率及其影响因素的实证检验——基于DEA-Tobit两步法的分析)

XU Liping, DAI Zuo

.................. page:85-90

tan zheng fu shen ji jia zhi de ti sheng lu jing (谈政府审计价值的提升路径)

HE Ruixiong

.................. page:91-93

nei bu shen ji zhi liang ji qi te zheng yin su dui ying yu guan li de ying xiang lai zi shen shi a gu zhu ban de jing yan zheng ju (内部审计质量及其特征因素对盈余管理的影响——来自深市A股主板的经验证据)

TAO Yuxia

.................. page:94-101

cong chan pin shi chang jing zheng shi jiao lun xian jin chi you jing ji hou guo de yan jiu (从产品市场竞争视角论现金持有经济后果的研究)

WANG Yong

.................. page:102-106

ji yu gong ci fen xi yu wen xian hui gu de guo nei gong ying lian jin rong wen xian shu ping (基于共词分析与文献回顾的国内供应链金融文献述评)

WANG Jiesi, DU Ziping

.................. page:107-112

shui shou gui bi xing wei de guo nei wai wen xian zong shu yu zhan wang ji yu qi ye jia zhi shi jiao (税收规避行为的国内外文献综述与展望——基于企业价值视角)

WANG Zuo, WANG Danzhou

.................. page:113-117

zhu zhong zhi ye neng li de ying yong xing hui ji zhuan ye ke cheng ti xi gou jian (注重职业能力的应用型会计专业课程体系构建)

LI Xiaoming

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

duo guan qi xia po jie zeng zhi shui chu kou mian di tui jiao xue nan dian (多管齐下破解增值税出口“免抵退”教学难点)

PENG Haiyan, LI Jiakun

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

ying yong xing ben ke cai wu guan li zhuan ye ke cheng ti xi zhi jian she ji yu aol shi jiao (应用型本科财务管理专业课程体系之建设——基于AOL视角)

LIU Xinying

.................. page:124-125

shi xi gao xiao hui ji lun li jiao yu de mu biao he xiao yong bian jie (试析高校会计伦理教育的目标和效用边界)

DONG Hongxing

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

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