Finance and Accounting Monthly 2018 Vol. Issue 22

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财会月刊
Finance and Accounting Monthly

Year 2018

Issue 22

International Comparison of National Balance Sheets (国家资产负债表编制的国际比较——基于《中国国民经济核算体系(2016)》的思考)

Geng Jianxin

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

Internal Control Quality, Fair Value Measurement and Analysts’ Earnings Forecasts (内部控制质量、公允价值计量与分析师盈余预测)

Yang SongLing

.................. page:10-17

Firm Location, Shareholders’ Supervision and Environmental Information Disclosure (地理位置、股东监督和环境信息披露)

Yao Sheng

.................. page:18-23

ji yu addie de hu lian wang + hui ji mpacc cai wu gong xiang ke cheng jiao xue she ji yi zhong qing li gong da xue wei li (基于ADDIE的“互联网+会计”MPAcc财务共享课程教学设计——以重庆理工大学为例)

CHENG Ping, TAO Siying

.................. page:24-29

Market Executives,Equity Incentive and Investment Efficiency in SOEs (国企“市场高管”、股权激励与投资效率)

Yang Zhiqiang

.................. page:30-36

High-tech Enterprises Identification, Financial Development and Enterprises’ Innovation (高新技术企业认定、金融发展水平与企业创新)

Xu Lingling

.................. page:37-45

Institutional Investigation,R&D Expenditure and Information Disclosure Quality (机构调研、研发支出与信息披露质量)

Chen Ning

.................. page:46-54

Executive Monetary Compensation,Institutional Investors’ Holdings and Earnings Management (高管货币薪酬、机构投资者持股与盈余管理)

Ha Genhua

.................. page:55-63

Financial Transformation Strategy for the Local Government Investment and Financing Platform Company (地方政府投融资平台公司的财务转型)

Chen Jun

.................. page:64-69

The Impact of Competitive Perception on the Loan Loss Preparation of Listed Banks (竞争感知对上市银行贷款损失准备计提的影响)

Deng Yongqin

.................. page:70-76

bao xian gong si quan yao su sheng chan lv ji qi cha yi xing fen xi (保险公司全要素生产率及其差异性分析)

GAO Suqing, XU Hongyi

.................. page:77-83

gao guan xin chou xian zhi zheng ce dui guo you qi ye ji xiao de ying xiang (高管薪酬限制政策对国有企业绩效的影响)

LI Lin, LIAN Zuozhen

.................. page:84-92

Venture Capital,Innovation Activity and Accounting Performance (风险投资、创新活动与会计绩效)

Zhou Qian

.................. page:93-101

The Measurement of Operating Subsidy Expenditure Under the Government Payment Model (政府付费模式下运营补贴支出测算)

Lu Xia

.................. page:102-110

ru he ji fa xie tong chuang xin de cui hua xiao ying ji yu xin xing yan fa zu zhi de an li yan jiu (如何激发协同创新的催化效应——基于新型研发组织的案例研究)

HU Sujie, ZHUANG Yue

.................. page:111-116

pu hui jin rong zuo fu ruo shi ke hu hong li yu shi xiao xing (普惠金融禀赋、弱势客户红利与时效性)

YU Jun, KANG Shusheng

.................. page:117-123

chuang xin qi ye jing nei fa xing cun tuo ping zheng zhi du : kuang jia tu po yu liu bai (创新企业境内发行存托凭证制度:框架、突破与留白)

HE Haifeng, YANG Wenyaotian

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

ling dao gan bu jing ji ze ren shen ji jie guo ying yong : li lun kuang jia he li zheng fen xi (领导干部经济责任审计结果应用:理论框架和例证分析)

ZHENG Shiqiao

.................. page:129-133

kuang chan zi yuan shen ji dui fu bai zhi li de tui jin yan jiu (矿产资源审计对腐败治理的推进研究)

YANG Pingbo, FU Lin

.................. page:134-138

gong tong shen ji shi shen ji xing ye zhuan chang yu gu jia tong bu xing lai zi wo guo a gu zi ben shi chang de jing yan zheng ju (共同审计师、审计行业专长与股价同步性——来自我国A股资本市场的经验证据)

TIAN Zuo, QIAO Guitao, LIU Jinqin

.................. page:139-148

Study on the Effectiveness of Financial Subsidy Policy About Basic Endowment Insurance for Urban and Rural Residents (城乡居民基本养老保险的财政补贴政策有效性检验)

Li Xiumei

.................. page:149-156

he zuo zhu dao xia hu lian wang yin xing yu chuan tong yin xing de jing he bo zuo (合作主导下互联网银行与传统银行的竞合博弈)

DAI Debao, AN Zuo, XUE Ming

.................. page:157-162

The Effect of Institutional Investors on Stock Returns (机构投资者对股票收益率的影响——基于不完全信息下的资产定价模型研究)

Zhang Shidi

.................. page:163-169

Does the Exchange Rate Risk Affect Enterprise Loans? (汇率风险会影响企业贷款吗——来自银团贷款市场的经验)

Guo Ruoyi

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

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

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

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