Finance and Accounting Monthly 2019 Vol. Issue 8

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财会月刊
Finance and Accounting Monthly

Year 2019

Issue 8

Ideal and Reality of "Block Chain+Audit" Operation Model (“区块链+审计”作业模式的理想与现实)

Liu Jie

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

Short Selling Mechanism and Dynamic Capital Structure Adjustments (卖空机制与资本结构动态调整——基于信息披露质量的中介效应)

Hou Xiaohong

.................. page:11-19

gao guan xin chou cha ju guan li zhe ren qi yu yan fa tou zi qiang du (高管薪酬差距、管理者任期与研发投资强度)

WANG Xiufen, YANG Xiaoxing

.................. page:20-28

The Effects of Textual Tone of Prospectus on New Shares’ Market Performance (招股说明书文本语气对新股市场表现的影响——以创业板为研究对象)

He Zhi

.................. page:29-38

Product Market Competition,Internal Control Quality and Debt Financing (产品市场竞争、内部控制质量与债务融资)

Hu Su

.................. page:39-48

Degree of Marketization,Capital Structure and Proportion of Independent Directors with Political Connections (市场化程度、资本结构与政治关联独立董事比例——基于民营企业视角)

Song Lifeng

.................. page:49-57

Research on Risk Management of Group Enterprise Based on Financial Sharing (基于财务共享的集团企业风险管理)

Xu Hanyou

.................. page:58-65

shang ye yin xing cheng ben dong yin de xuan ze yu que ding (商业银行成本动因的选择与确定)

LIN Ling, ZHONG Yin, YANG Lin

.................. page:66-73

mei guo gong gong hui ji shi xing ye huo de zheng quan shi chang shen ji quan (美国公共会计师行业获得证券市场审计权)

ZHOU Hua

.................. page:74-80

Degree of Internationalization, Technological Innovation Capability and Corporate Performance (国际化程度、技术创新能力与公司绩效——基于战略性新兴产业上市公司的经验证据)

Liu Zhen

.................. page:81-88

Analysts’ Corporate Site Visits and Corporate’s Innovation (分析师实地调研与企业创新——基于我国深市A股的经验证据)

Wang Xinbin

.................. page:89-97

Amoeba Operating Model and Innovations in China’s Management Accounting (阿米巴经营模式与我国管理会计创新)

Li Jingna

.................. page:98-104

Study of Liao Dynasty’s Governmental Accounting (论辽朝官厅会计)

Mo Lei

.................. page:105-113

lun jin rong zhi du shen ji (论金融制度审计)

ZHENG Shiqiao

.................. page:114-119+178

Internal Risk Control of Human Resource System Audit (人力资源制度审计的内部风险控制)

Guo Jie

.................. page:120-125

Innovation:How Much Does It Contribute to Economic Growth? (创新:对经济增长的贡献有多大——以1996～2015年的经验数据为证)

Tang Xiangxi

.................. page:126-137

Research on Procurement Risk Assessment of EPC Engineering Project Based on Structural Equation Model (基于结构方程的EPC工程项目采购风险评价)

Duan Shixia

.................. page:138-146

guo nei wu liu cheng ben yan hua lu jing yu re dian tan ce ji yu citespace v tu pu fen xi (国内物流成本演化路径与热点探测——基于Citespace V图谱分析)

CHEN Zuo, GU Jieling, MA Zihan, TIAN Weiteng

.................. page:147-154

cong tu di jin rong dao tu di cai zheng (从土地金融到土地财政)

ZHAO Yanzuo, SONG Tao

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

ji yu shi wu qi quan de ppp xiang mu te xu jing ying qi jue ce yi sui da gao su ppp xiang mu wei li (基于实物期权的PPP项目特许经营期决策——以绥大高速PPP项目为例)

GUO Xuemeng, QIN Yufei, LI Hongchang

.................. page:162-170

System Dynamics Modeling and Analysis on Financial Performance of PPP Project (PPP项目绩效的系统动力学建模与分析——以某高速公路为例)

Xue Chaogai

.................. page:171-176

zheng fu shen ji yan jiu de yi bu li zuo ping guo jia zhi li dao xiang de zheng fu shen ji li lun ti xi yu shi xian lu jing (政府审计研究的一部力作——评《国家治理导向的政府审计——理论体系与实现路径》)

CHEN Hanwen

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

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