Finance and Accounting Monthly 2018 Vol. Issue 4

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财会月刊
Finance and Accounting Monthly

Year 2018

Issue 4

mei ti guan zhu zheng zhi guan lian yu kong gu gu dong si li xing wei (媒体关注、政治关联与控股股东私利行为)

WANG Huabin, CHEN Haisheng, CHEN Ning

.................. page:3-13

qi ye she hui ze ren neng li cheng shu du dui gong si ji xiao de ying xiang (企业社会责任能力成熟度对公司绩效的影响)

FU Zuo, CHEN Zuojiang

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

gao guan jian chi xin xi huan jing yu she hui ze ren bao gao yin xiang guan li lai zi zhong wu ran xing ye shang shi gong si de jing yan zheng ju (高管减持、信息环境与社会责任报告印象管理——来自重污染行业上市公司的经验证据)

ZHANG Zhengyong, LI Yu

.................. page:21-26

zheng fu gan yu rong zi yue shu yu qi ye ying yu guan li (政府干预、融资约束与企业盈余管理)

MA Zhuang

.................. page:27-34

zhi zao ye zhu ban shang shi gong si zi ben gong sheng guan xi dui qi ye jia zhi de ying xiang (制造业主板上市公司资本共生关系对企业价值的影响)

DAI Lida

.................. page:35-42

guo jia ji ke ji qi ye fu hua qi yun xing xiao lv ji di qu cha yi xing yan jiu (国家级科技企业孵化器运行效率及地区差异性研究)

XU Hongyi, SHI Zuo

.................. page:43-48

chuang xin tou ru de shui shou ji li xiao ying fen xi lai zi ruan jian chan ye de zheng ju (创新投入的税收激励效应分析——来自软件产业的证据)

ZHANG Kai, YAN Cheng

.................. page:49-55

cong qi ye wen hua shi jiao kan she hui ze ren ji xiao ying xiang yin su (从企业文化视角看社会责任绩效影响因素)

ZHANG Xiao, FAN Yingjie

.................. page:56-61

gao guan zheng zhi guan lian yu qi ye huan jing xin xi pi lu kao lv wai bu yin su de ying xiang (高管政治关联与企业环境信息披露——考虑外部因素的影响)

LI Tian, LI Qiang

.................. page:62-68

wo guo cun zhen yin xing nei sheng shi fa zhan ji yun xing xiao lv ce du (我国村镇银行内生式发展及运行效率测度)

MAO Bingsheng, ZHANG Kangsong, CHENG Kun

.................. page:69-75

cai jing mei ti guan zhu neng ti gao gao guan xin chou ye ji min gan xing ma ji yu hu shen a gu shang shi gong si de jing yan zheng ju (财经媒体关注能提高高管薪酬—业绩敏感性吗——基于沪深A股上市公司的经验证据)

YANG Bao, GAN Zilu

.................. page:76-81

zong jing li du li cheng du dui nei bu kong zhi you xiao xing de ying xiang (总经理独立程度对内部控制有效性的影响)

WU Qiusheng, QIAO Lei

.................. page:82-89

guan li ceng fang yu shui ping dui gong si liu dong xing ying xiang de shi zheng fen xi (管理层防御水平对公司流动性影响的实证分析)

LU Ping, CUI Gehao

.................. page:90-97

li yong qu jian gu ji mo xing jian ce shang shi gong si cai wu feng xian ji yu st qi ye de jing yan shu ju (利用区间估计模型监测上市公司财务风险——基于ST企业的经验数据)

CUI Jianxin, WANG Xianlu, ZHANG Xianqin

.................. page:98-105

zhong zi yin xing zou chu qu ying dui fan xi qian zhi cai de si kao ji yu nong xing niu yue fen xing bei mei guo fan xi qian zhi cai shi jian (中资银行“走出去”应对反洗钱制裁的思考——基于农行纽约分行被美国反洗钱制裁事件)

TAO Shigui, JIANG Zuo

.................. page:106-113

shang hai jia hua hun gai luo ji xia de gao guan chi gu du po xi (上海家化混改逻辑下的高管持股度剖析)

GAO Li, SONG Zuozuo, GAO Zuo

.................. page:114-120

guo nei wai jing zhun fu pin wen ti de yan jiu jin zhan yu ping shu (国内外精准扶贫问题的研究进展与评述)

HAN Jiali, WANG Zhizhang, WANG Hanjie

.................. page:121-125

xian shang ling shou shang zi you pin pai gou mai yi yuan ying xiang yin su ping xi (线上零售商自有品牌购买意愿影响因素评析)

SUN Yongbo, WU Boyang

.................. page:126-132

cong jin rong ji gou yu jin rong shi chang jiao du ping jia wo guo jin rong fa zhan (从金融机构与金融市场角度评价我国金融发展)

ZHANG Zhenjia

.................. page:133-137

hui ji shi shi wu suo mang lu cheng du yu shen ji zhi liang guan xi de shi zheng jian yan ji yu tu fa xing shen ji gong zuo liang zeng jia de jiao du (会计师事务所忙碌程度与审计质量关系的实证检验——基于突发性审计工作量增加的角度)

WANG Yunyun, HU Benyuan

.................. page:138-145

zheng fu shen ji zheng fu zhai wu dui fu bai de ying xiang ji yu 2009 2014 nian sheng ji zheng fu shu ju de shi zheng fen xi (政府审计、政府债务对腐败的影响——基于2009～2014年省级政府数据的实证分析)

ZHANG Zenglian, YANG Zhizuo, CHANG Haoran

.................. page:146-152

rong zi rong quan te zhi xin xi pi lu yu gu jia tong bu xing (融资融券、特质信息披露与股价同步性)

HONG Zuo, LI Zuozuo, YAO Kaohua

.................. page:153-161

yi dai yi lu yan xian guo jia jin rong fa zhan dui wo guo dui qi zhi jie tou zi de ying xiang ji yu dong tai mian ban men xian mo xing (“一带一路”沿线国家金融发展对我国对其直接投资的影响——基于动态面板门限模型)

ZHOU Decai, JIA Qing, KANG Liuzuo, LIU Zuo

.................. page:162-167

cong mei guo zi you mao yi xie ding kan qi zheng fu cai gou shi chang de kai fang qu shi (从美国自由贸易协定看其政府采购市场的开放趋势)

GUAN Bing

.................. page:168-176

da dao zhi jian fan zuo gui zhen du zhong guo ren min da xue zhou hua jiao shou xin zhu fa lv zhi du yu hui ji gui ze you gan (大道至简返璞归真——读中国人民大学周华教授新著《法律制度与会计规则》有感)

GONG Longjun

.................. page:177-178

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