Finance and Accounting Monthly 2017 Vol. Issue 16

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财会月刊
Finance and Accounting Monthly

Year 2017

Issue 16

wo guo zheng fu huan jing fu zhai xin xi pi lu yan jiu (我国政府环境负债信息披露研究)

CHEN Hong, ZU Zuo, HUANG Yanling, WANG Wenhua

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

hui ji zu zhi yu she hui : hui ji ying xiang fan chou de zhi du xue jie xi (会计、组织与社会:会计影响范畴的制度学解析)

GU Shuibin, ZUO Xinzuo

.................. page:10-15

lun he bing fan wei xin xi pi lu zhi gai jin ji yu wo guo a gu shang shi gong si nian bao yang ben de tong ji fen xi (论合并范围信息披露之改进——基于我国A股上市公司年报样本的统计分析)

YANG Zuo, YAN Zuo

.................. page:16-22

ji yu wang luo zhi li shi jiao de gao xiao nei bu kong zhi jian she (基于网络治理视角的高校内部控制建设)

LANG Fushan

.................. page:23-26

cong si ge wei du gou jian qi ye cai wu zhi liang fen xi de xi tong xing kuang jia (从四个维度构建企业财务质量分析的系统性框架)

MA Guangqi, ZHANG Qin

.................. page:27-32

zheng fu hui ji gai ge zhong gong gong ji chu she shi he suan de nan dian ji jie jue lu jing (政府会计改革中公共基础设施核算的难点及解决路径)

MEI Yuanqing, SUN Xiaomeng

.................. page:33-35

ying gai zeng hou rong zi zu lin zhi hui ji he suan ji cai shui ying xiang (“营改增”后融资租赁之会计核算及财税影响)

SHI Jun

.................. page:43-47

tong yi kong zhi xia ji tuan gu quan zhong zu ge ji cai wu bao biao hui ji chu li po xi (同一控制下集团股权重组各级财务报表会计处理剖析)

DING Jing, HUANG Pai

.................. page:48-54

ying gai zeng hou quan yi xing jin rong zi chan hui ji chu li qian jian ji yu cai hui [2016]22 hao (“营改增”后权益性金融资产会计处理浅见——基于财会[2016]22号)

DUAN Linghui

.................. page:55-58

tong yi kong zhi xia qi ye he bing quan mian cai yong quan yi jie he fa zhi tan tao (同一控制下企业合并全面采用权益结合法之探讨)

HUANG Shen, FU Leiyang

.................. page:59-61

jian zhu ye ying gai zeng hou shui wu chu li ying zhu yi de wen ti (建筑业“营改增”后税务处理应注意的问题)

ZHANG Zuo

.................. page:62-65

li jie yong you ruan jian cai gou ye wu cao zuo yao dian (例解用友软件采购业务操作要点)

WANG Hongyan

.................. page:66-69

yi jiao yi xing jin rong zi chan yu chi you zhi dao qi tou zi zhuan rang de hui ji chu li (议交易性金融资产与持有至到期投资转让的会计处理)

WANG Xinling

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

ying gai zeng hou shi tong xiao shou xing wei zhi shui wu chu li (“营改增”后视同销售行为之税务处理)

XU Mei, ZHENG Haidong

.................. page:73-75

ji yu jing ji zeng jia zhi de qi ye ye ji dui biao ying yong yan jiu yi f ji tuan wei li (基于经济增加值的企业业绩对标应用研究——以F集团为例)

YUAN Xiheng

.................. page:84-88

wo guo shang shi gong si pin fan bing gou de feng xian tan xi yi lan se guang biao wei li (我国上市公司频繁并购的风险探析——以蓝色光标为例)

YUE Xiaoli

.................. page:96-101

dian shang si chou zhi lu quan qiu hua de fan si ji yu a li ba ba zhong guo jing yan de shen du fen xi (“电商丝绸之路”全球化的反思——基于阿里巴巴中国经验的深度分析)

HUANG Dian

.................. page:102-107

dui shang shi gong si shui wu cha cuo hui ji chu li de he li xing fen xi ji gai jin jian yi (对上市公司税务差错会计处理的合理性分析及改进建议)

WANG Yuexiang, SUN Na, YU Lei

.................. page:108-110

xu yong jia zhi ping gu xia nian chao e yun ying cheng ben de diao zheng gu suan (续用价值评估下年超额运营成本的调整估算)

LU Jieqiong, HU Bo

.................. page:111-113

xian jin liu liang biao xiang guan xiang mu tian lie jie xi (现金流量表相关项目填列解析)

LENG Lin

.................. page:114-115

jie du xin gui xia xiao shou ji qi she bei shi zeng zhi shui de hui ji chu li (解读新规下销售机器设备时增值税的会计处理)

ZUO Youhong, LI Zuoda

.................. page:116-118

gong gong zheng ce zhi xing gen zong shen ji yu guo jia zhi li (公共政策执行跟踪审计与国家治理)

JIN Sichang

.................. page:119-123

zhu ce hui ji shi shen ji cheng xu cun zai de que xian ji dui ce ji yu zheng jian hui xing zheng chu fa gong gao de fen xi (注册会计师审计程序存在的缺陷及对策——基于证监会行政处罚公告的分析)

WANG Li, SHI Li, LIU Hongfen, WANG Anle

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

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

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

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