Finance and Accounting Monthly 2018 Vol. Issue 10

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财会月刊
Finance and Accounting Monthly

Year 2018

Issue 10

The Relevance Between China’s OFDI in Countries Along the "One Belt and One Road" and Political Risk Preference (我国在“一带一路”沿线国家的OFDI是否存在政治风险偏好——基于扩展投资引力模型的实证检验)

Luo Liangwen

.................. page:3-10

zhong bu di qu chan ye jie gou gao ji hua ce du ji xiao ying fen xi (中部地区产业结构高级化测度及效应分析)

RUAN Luning, KANG Liuzuo, XIONG Yuying

.................. page:11-17

Research on Management’s Behavior Catering to Analysts’ Forecasts (管理层迎合分析师预测的行为研究)

Wu Sha

.................. page:18-27

gao guan xin chou jie gou dui shang shi gong si zi yuan xing huan jing xin xi pi lu de ying xiang ji yu gao guan tuan dui yi zhi xing de diao jie zuo yong (高管薪酬结构对上市公司自愿性环境信息披露的影响——基于高管团队异质性的调节作用)

FANG Ming, XU Qiuyue, ZHANG Wenzuo, LI Shuzuo

.................. page:28-36

Research on the Influence of Financialization on the Technology Innovation of High-tech Enterprises (金融化对高新技术企业技术创新的影响)

Zhao Liwei

.................. page:37-41

gao guan tuan dui wen ding xing chan quan xing zhi yu qi ye she hui ze ren (高管团队稳定性、产权性质与企业社会责任)

LI Kunpeng

.................. page:42-49

Directors and Officers’ Liability Insurance and Dynamic Adjustment of Capital Structure (董事高管责任保险与企业资本结构动态调整)

Zhao Lingjiao

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

ji yu dong ji ceng ci de ppp xiang mu feng xian fen dan zai tan pan bo zuo yan jiu (基于动机层次的PPP项目风险分担再谈判博弈研究)

YANG Mao, XING Huige, MA Yong, NIE Zuozuo

.................. page:57-61

gao guan bian geng nei bu kong zhi zhi liang yu gong si cai wu zao jia (高管变更、内部控制质量与公司财务造假)

GUI Ping, WANG Zuo

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

Research on the Adjustment of Equity Capital Cost in Mixed Ownership Enterprises (混合所有制企业股权资本成本变动研究)

Xiao Yan

.................. page:69-74

Can Equity Incentive Improve the Effectiveness of Compensation Contracts on Fair Value? (股权激励能提高公允价值薪酬契约的有效性吗)

Hao Yugui

.................. page:75-81

ji yu psm de gu quan ji li shi shi xiao guo jian yan (基于PSM的股权激励实施效果检验)

WANG Changrui, LI Mengyuan

.................. page:82-90

mei ti guan zhu gong si nei bu zhi li yu zhi zao ye gong si fei xiao lv tou zi (媒体关注、公司内部治理与制造业公司非效率投资)

CHENG Yue, DING Zhi

.................. page:91-100

Media Care, Accrued Earnings Management and Internal Control (媒体关注、应计盈余管理与内部控制——基于反腐背景的内部控制中介作用)

Zhu Heping

.................. page:101-107

Carbon Information Disclosure and the Cost of Equity Financing (碳信息披露与股权融资成本——基于2011～2015年《CDP中国百强气候变化报告》)

Han Jinhong

.................. page:108-115

The Characteristics of the Secretary on a Board of Directors and the Quality of MD&A Information Disclosure (董秘特征与MD&A信息披露质量)

Zhong Danyan

.................. page:116-124

mao ding xiao ying dui jing ji guan li jue ce de ying xiang yan jiu shu ping (锚定效应对经济管理决策的影响研究述评)

ZHANG Shuhui, CHEN Zuoying

.................. page:125-130

gao guan tuan dui ren li zi ben cha yi yu bing gou qi jian (高管团队人力资本差异与并购期间)

YAO Cheng

.................. page:131-135

Internet Plus Enterprise Mentor (论互联网+企业导师制——产教融合背景下会计实践教学改革)

Yang Jie

.................. page:136-142

People’s Livelihood and Audit of People’s Livelihood (民生与民生审计——基于审计署2010～2015年民生审计公告)

Xu Xiangzhen

.................. page:143-148

cong auditability de fa li han yi kan shen ji ru he ba quan li guan jin zhi du de long zi (从auditability的法理涵义看审计如何把权力关进制度的笼子)

WANG Zuo

.................. page:149-152

Empirical Research on the Impacts of Internet Finance on Core Business of Commercial Banks (互联网金融对商业银行核心业务的影响——基于2006～2016年我国主要商业银行的面板数据)

Li Penglin

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

Analysis on the Supply and Demand of Angel Investment in Hubei Province (湖北省天使投资供求状况分析)

Li Jingming

.................. page:162-168

Monetary Policy, Funding Liquidity and Credit Spread of Corporate Bond (货币政策、融资流动性与公司债信用价差)

Wang Xiaosu

.................. page:169-176

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

.................. page:177

cai hui yue kan zheng gao qi shi (《财会月刊》征稿启事)

.................. page:178

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