Finance and Accounting Monthly 2016 Vol. Issue 34

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财会月刊
Finance and Accounting Monthly

Year 2016

Issue 34

fei jin rong ye shang shi gong si guo du jin rong hua zhi li yan jiu (非金融业上市公司过度金融化治理研究)

GAN Shengdao, CHEN Zuocun, WANG Wenbing

.................. page:3-5

lun zi ran zi yuan zi chan fu zhai biao bian zhi de san ping jing ji yu zi ran zi yuan zi chan fu zhai biao guo jia shi dian diao yan (论自然资源资产负债表编制的“三瓶颈”——基于自然资源资产负债表国家试点调研)

YAO Lin

.................. page:6-9

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

.................. page:9

cai hui yue kan za zhi she zheng zhong sheng ming (《财会月刊》杂志社郑重声明)

.................. page:10

jie gou xing cheng ben dong yin xuan ze yu kong zhi yan jiu (结构性成本动因选择与控制研究)

BI Wenjing, XU Jixiao

.................. page:10-13

po xi min gan xing fen xi zai zhou qi xing gong si gu zhi zhong de ying yong (剖析敏感性分析在周期性公司估值中的应用)

CHEN Lei, YIN Lihui

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

shi pin an quan cheng ben de ke shi hua lu jing yan jiu (食品安全成本的可视化路径研究)

CHOU Shuping

.................. page:20-23

zhi hui jiao yu bei jing xia gao xiao yun hui ji shi shi fang fa chu tan (智慧教育背景下高校云会计实施方法初探)

WU Sheng, SU Qin

.................. page:24-27

cai wu hui ji yu guan li hui ji he xie zuo he mo shi yu dui ce (财务会计与管理会计和谐耦合模式与对策)

LIU Qingzhi, GUO Fenglan

.................. page:28-30

guo ku ji zhong zhi fu de dan wei xian jie wen ti yu jie jue dui ce (国库集中支付的单位衔接问题与解决对策)

DING Xiuzhen

.................. page:31-35

zi chan fu zhai guan xia ye ji cheng nuo bu chang de hui ji chu li qian jian (资产负债观下业绩承诺补偿的会计处理浅见)

LIU Huanrui

.................. page:36-38

ji yu abc/abm de zi yuan hao yong mo xing zai zhi zao qi ye duan qi jing ying jue ce zhong de ying yong (基于ABC/ABM的资源耗用模型在制造企业短期经营决策中的应用)

YUAN Yuehua, PAN Yuxiang, ZHU Qiutian

.................. page:39-43

gong gei ce gai ge xia cheng ben he suan fang fa de zui jia xuan ze : fen pi fa (供给侧改革下成本核算方法的最佳选择:分批法)

HUANG Xiang, XU Qingyuan

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

xin xing shi xia zhong xiao qi ye na shui chou hua qian xi yi ning xia hong si bao qu zhong xiao qi ye wei li (新形势下中小企业纳税筹划浅析——以宁夏红寺堡区中小企业为例)

JI Lifang

.................. page:48-51

bao gao qi nei chu zhi zi gong si de he bing bao biao hui ji chu li de liang zhong fang an li jie (报告期内处置子公司的合并报表会计处理的两种方案例解)

CHENG Jiayuan, DING Jing

.................. page:52-55

li yong qi ye nian jin jin xing suo de shui na shui chou hua (利用企业年金进行所得税纳税筹划)

XING Junxia

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

qian xi hun ye jing ying zhong yun shu ye wu de zi ying yu chai fen xuan ze (浅析混业经营中运输业务的自营与拆分选择)

XU Tianqiang

.................. page:58-59

dui ke zhuan zhai dao qi wei zhuan gu hui ji chu li wen ti de si kao (对可转债到期未转股会计处理问题的思考)

MA Yan

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

zeng zhi xing nei bu shen ji zai shui li ke yan dan wei de yun yong ji yu quan guo ke ji chuang xin da hui xin jing shen (增值型内部审计在水利科研单位的运用——基于全国科技创新大会新精神)

HAO Sijia

.................. page:65-67

shen ji zheng ju zai tan wu hui lu an jian zhong de si fa yun yong (审计证据在贪污贿赂案件中的司法运用)

YANG Pingbo, CHEN Zuo

.................. page:68-71

ding dan shi zhi zao qi ye biao zhun cheng ben guan li ti xi de gou jian (订单式制造企业标准成本管理体系的构建)

MA Lili

.................. page:72-81

bu si niao xian xiang xia t zu gong si 2-1-2 mo shi tan wei ji yu hu shen t zu gong si 2014 2016 nian shu ju (“不死鸟”现象下T族公司“2-1-2”模式探微——基于沪深T族公司2014～2016年数据)

ZHAN Yonghong, PENG Zuo

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

yang mao chu zai zhu shen shang yin fa de hui ji he suan ji chu si kao (“羊毛出在猪身上”引发的会计核算基础思考)

KONG Qinglin, YAN Zefen

.................. page:86-88

bu dong chan jin xiang shui fen qi di kou hui ji zheng ce jie xi (不动产进项税分期抵扣会计政策解析)

LIU Naxin, WU Zhongxin

.................. page:89-92

dui yan fa yong gu ding zi chan yong tu gai bian ye wu cai shui chu li de tan tao ji yu cai shui [2014]75 hao deng wen jian (对研发用固定资产用途改变业务财税处理的探讨——基于财税[2014]75号等文件)

LUO Jianhua

.................. page:93-96

tan shou jia jin e he suan fa xia ling shou qi ye dui yong you u8 de ying yong (谈售价金额核算法下零售企业对用友U8的应用)

ZHAO Ying

.................. page:97-100

xin xi hua ji chu shang de gao xiao quan cheng ben he suan ti xi jian she (信息化基础上的高校全成本核算体系建设)

LI Yuezuo

.................. page:101-104

suo de shui hui ji san wei shi jiao de luo ji yi zhi xing ji shi wu liu cheng (所得税会计三维视角的逻辑一致性及实务流程)

ZHAO Peng, RU Ying

.................. page:105-108

cai wu dan xing zui xin yan jiu jin zhan ji yan jiu fang xiang zhan wang (财务弹性最新研究进展及研究方向展望)

MA Chunai

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

yun yong ying jiao zeng zhi shui ming xi biao jie xi mian di tui zeng zhi shui hui ji chu li (运用应交增值税明细表解析“免抵退”增值税会计处理)

ZUO Youhong, LI Zuoda

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

gong mu ji jin hui yu fei gong mu ji jin hui cai wu zhuang kuang zhi bi jiao (公募基金会与非公募基金会财务状况之比较)

CHAO Liming

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

2016 wen ti jie da zhi shi er (’2016问题解答之十二)

WANG Jianan, CAI Xueqing

.................. page:121-122

2016 nian du cai hui yue kan ( shang ) zong mu lu (2016年度《财会月刊》(上)总目录)

.................. page:123-128

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