Finance and Accounting Monthly 2018 Vol. Issue 14

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财会月刊
Finance and Accounting Monthly

Year 2018

Issue 14

chan ye ji ju shi jiao xia gao ji shu chan ye fa zhan dui qu yu jing ji zeng chang de gong xian yan jiu (产业集聚视角下高技术产业发展对区域经济增长的贡献研究)

ZHAO Yulin, MA Zhaoning

.................. page:3-12

cai wu du li dong shi te zheng yu ying yu guan li ji yu ying ji he zhen shi ying yu huo dong de shuang zhong jian yan (财务独立董事特征与盈余管理——基于应计和真实盈余活动的双重检验)

SHI Chunling, WANG Zhuo

.................. page:13-20

suo you quan xing zhi da gu dong kong zhi yu fei yong zhan xing (所有权性质、大股东控制与费用粘性)

MOU Weiming

.................. page:21-28

qi ye yi zhi xing yin su yan fa shui shou ji li yu qi ye chuang xin chan chu (企业异质性因素、研发税收激励与企业创新产出)

LAN Guiliang, ZHANG Youtang

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

nei bu kong zhi que xian ji qi xiu fu dui cai wu bao gao zhi liang de ying xiang (内部控制缺陷及其修复对财务报告质量的影响)

JIANG Junsong, WANG Chunfang

.................. page:58-64

xing ye bian geng hou tou zi feng xian xing jiang di liao ma lai zi guan li zhe guo du zi xin li lun ji qi huan jie ji zhi de jie shi yu zheng ju (行业变更后投资风险性降低了吗——来自管理者过度自信理论及其缓解机制的解释与证据)

MEI Bo

.................. page:73-82

shang yu zi chan guan li ceng quan li he quan yi zi ben cheng ben (商誉资产、管理层权力和权益资本成本)

SHI Haozuo, MENG Xiaojun

.................. page:92-100

cong qi ye sheng ming zhou qi jiao du fen xi cai wu wu bi ying xiang yin su ji yan hua (从企业生命周期角度分析财务舞弊影响因素及演化)

HU Huaxia, LIU Zuo

.................. page:101-108

yan fa zhi chu de ying yu guan li fa xian yu yi zhi yi a yi yao gu fen gong si wei li (研发支出的盈余管理发现与抑制——以A医药股份公司为例)

FU Guiqin, LI Zhuozuo

.................. page:109-116

wang lian shi dai bei jing xia di san fang zhi fu shi chang ke chi xu fa zhan yan jiu (网联时代背景下第三方支付市场可持续发展研究)

WANG Jianhua, ZHANG Chunying

.................. page:117-121

cong sui pian hua xue xi shi jiao kan hui ji xi tong hua si wei pei yang ji yu ye wu xun huan de zhi shi gou jian (从碎片化学习视角看会计系统化思维培养——基于业务循环的知识构建)

LIU Xialing

.................. page:122-126

shen ji shi ge ren te zheng yu a+h gu gong si shen ji bao gao de xin xi han liang (审计师个人特征与A+H股公司审计报告的信息含量)

ZHANG Kaixuan, LEI Zuohua

.................. page:143-154

xing ye yu qu yu shi jiao xia de zhai quan xin yong feng xian du liang ji yu ljd-kmv mo xing de shi zheng yan jiu (行业与区域视角下的债券信用风险度量——基于LJD-KMV模型的实证研究)

YANG Liuyong, WANG Liyue

.................. page:155-161

ji yu bu ding he ls-svm mo xing de gong si wei yue gai lv yu ce (基于不定核LS-SVM模型的公司违约概率预测)

LI Zuo, LIANG Zhou, HUANG Xun, LIN Yu

.................. page:170-176

zheng fu hui ji li lun yan jiu de xin tan suo ping chen zhi bin jiao shou de xin zhu zheng fu hui ji gai nian kuang jia lun (政府会计理论研究的新探索——评陈志斌教授的新著《政府会计概念框架论》)

WEI Minghai

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

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

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

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