Finance and Accounting Monthly 2019 Vol. Issue 14

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财会月刊
Finance and Accounting Monthly

Year 2019

Issue 14

di fang zheng fu jing zheng tu di cai zheng yu wai zi ji yu kong jian dong tai mian ban de jian yan (地方政府竞争、土地财政与外资——基于空间动态面板的检验)

FAN Zuoxia, GAO Yueguang

.................. page:3-11

gao guan xue shu jing li dui huan bao tou zi de ying xiang (高管学术经历对环保投资的影响)

YUAN Zeming, NING Jinhui, JIN Yu

.................. page:12-20

ying zi yin xing neng huan jie zhong xiao qi ye rong zi yue shu ma cong tou zi xian jin liu min gan xing de jiao du (影子银行能缓解中小企业融资约束吗——从投资—现金流敏感性的角度)

XU Changsheng, SUN Huaxin

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

qi ye chuang xin tou ru ti gao liao tou zi zhe yi zhi xin nian ma ji yu bai du sou suo zhi shu de shi zheng jian yan (企业创新投入提高了投资者异质信念吗——基于百度搜索指数的实证检验)

WU Zhanzuo, FAN Xiangjun

.................. page:29-37

guan li zhe dai li guo du zi xin yu qi ye tou zi (管理者代理、过度自信与企业投资)

LIU Bai, ZUO Tao

.................. page:38-47

qi ye zhan lue gong ying shang guan xi yu niu kui ji xiao (企业战略、供应商关系与扭亏绩效)

ZUO Bo, DU Yong, LIU Zuo

.................. page:48-56

dian shang qi ye de jing yi gong ying lian cheng ben guan li yan jiu yi ya ma xun wei li (电商企业的精益供应链成本管理研究——以亚马逊为例)

QI Xiangqin, QIAN Danlei, YOU Shixiang

.................. page:57-64

chan rong jie he yu shi ti qi ye wei lai zhu ye fa zhan : zhu li huan shi zu li (产融结合与实体企业未来主业发展:助力还是阻力)

SHEN Zuo, CHEN Zuying, WANG Jinxiang

.................. page:65-74

1973 nian yi lai de mei guo hui ji xue shu (1973年以来的美国会计学术)

ZHOU Hua

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

chan ye zheng ce yu hui ji xin xi zhi liang (产业政策与会计信息质量)

PAN Hongbo, WU Meng

.................. page:82-91

ji yu shu ju cang ku de xing zheng shi ye dan wei shou zhi guan li nei bu kong zhi ping jia yi zhong qing hai shi ju wei li (基于数据仓库的行政事业单位收支管理内部控制评价——以重庆海事局为例)

CHENG Ping, YANG Zuozuo

.................. page:92-97

hai lu tong chou shi zuo xia hai yang zhu ti gong neng qu sheng tai yu suan yan jiu (海陆统筹视阈下海洋主体功能区生态预算研究)

SHI Yiru, CHEN Hui, XIANG Xianhua

.................. page:98-103

cong xi tong shi jiao kan hui ji zhuan ye jiao xue gai ge (从系统视角看会计专业教学改革)

TANG Yunshu, MA Zuo, YAO Lushi

.................. page:104-108

lun gong cheng shen ji xu qiu (论工程审计需求)

ZHENG Shiqiao, SHI Xian, WANG Huijin

.................. page:109-113+178

di fang zheng fu jing zheng dui shen ji quan yao su sheng chan lv de ying xiang ji yu sheng ji mian ban shu ju de kong jian ji liang fen xi (地方政府竞争对审计全要素生产率的影响——基于省级面板数据的空间计量分析)

HE Baocheng, CAO Zuo, WANG Jiawei

.................. page:114-121

fu pin zi jin shen ji de wen ti yan hua yu wen ze xiao guo lai zi 2013 2017 nian shen ji shu gong gao de yan jiu (扶贫资金审计的问题演化与问责效果——来自2013～2017年审计署公告的研究)

XU Xiangzhen, DUAN Manman

.................. page:122-128

zheng fu gou mai shen ji fu wu zhi liang de qu dong yin su yi di fang shen ji ji guan wei ce shi dui xiang (政府购买审计服务质量的驱动因素——以地方审计机关为测试对象)

WEI Xiaoyan

.................. page:129-135

gao tie kai tong yu fen xi shi yu ce pian cha ji yu zhun zi ran shi yan yan jiu (高铁开通与分析师预测偏差——基于准自然实验研究)

YAO Sheng, HONG Zuo

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

zheng fu jing jian fang quan yu guo you qi ye cheng chang xing cong zheng ce xing fu dan he xin chou guan zhi de shi jiao (政府精简放权与国有企业成长性——从政策性负担和薪酬管制的视角)

YE Zuo, WANG Jingqing

.................. page:143-149

xiang zuo huo xiang you : xin ling shou xia xiao shou qu dao de xuan ze ce lue (向左或向右:“新零售”下销售渠道的选择策略)

ZHANG Xiaheng, YUAN Wanwan, MA Shuzhong

.................. page:150-155

zhong guo jia ting jin rong zi chan pei zhi dui ju min shou ru cha ju de ying xiang yan jiu (中国家庭金融资产配置对居民收入差距的影响研究)

YU Ping, XU Haoyang

.................. page:156-162

ji yu xin ren bo zuo de yin xing yu di san fang b2b ping tai he zuo gong ying lian jin rong yan jiu (基于信任博弈的银行与第三方B2B平台合作供应链金融研究)

XU Peng, HE Shizuo

.................. page:163-168

p2p wang luo jie dai de ding jia cha yi fen xi (P2P网络借贷的定价差异分析)

SHEN Jiaxin, MA Benjiang, ZHOU Zhenglong

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

shen ji shi xue yan jiu ling yu nan yi yu yue de yi zuo gao feng ping shi jie shen ji shi (审计史学研究领域难以逾越的一座高峰——评《世界审计史》)

SUN Yong, ZUO Zuoxiu

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

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