Finance and Accounting Monthly 2019 Vol. Issue 18

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财会月刊
Finance and Accounting Monthly

Year 2019

Issue 18

lun qi ye cai wu feng xian de chan ye xiao ying (论企业财务风险的产业效应)

CHEN Zhibin, CAO Jiamin, WANG Shiyu

.................. page:3-9+178

ji yu rpa ji shu de cai wu ji qi ren ying yong yan jiu (基于RPA技术的财务机器人应用研究)

TIAN Gaoliang, CHEN Hu, GUO Zuo, XUE Yuzuo

.................. page:10-14

shi chang hua cheng du ye wu zhao dai fei yu min ying qi ye guo du fu zhai (市场化程度、业务招待费与民营企业过度负债)

WU Qiusheng, JIANG Yazuo

.................. page:15-20

qi ye chuang xin neng fou yi zhi jiang shi qi ye dui gong ying shang de yi chu xiao ying (企业创新能否抑制僵尸企业对供应商的溢出效应)

XU Jiangbo, YAO Zuozuo

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

guan li ceng neng li guan li ceng xin chou yu qi ye she hui ze ren (管理层能力、管理层薪酬与企业社会责任)

DENG Zuodong, TANG Ning, DENG Pei, HE Si

.................. page:29-36

qi ye bing gou zhong ceo yu gu dong dong tai kong zhi quan pei zhi de bo zuo fen xi (企业并购中CEO与股东动态控制权配置的博弈分析)

ZHANG Qia

.................. page:37-43

hun he suo you zhi gai ge dui nei bu kong zhi yu zhai wu cheng ben de ying xiang ji yu psm-did mo xing de shi zheng yan jiu (混合所有制改革对内部控制与债务成本的影响——基于PSM-DID模型的实证研究)

SU Sanmei, LIU Weifang

.................. page:44-53

wo guo hui ji gai ge de qi bu hui gu (我国会计改革的起步回顾)

ZHOU Hua

.................. page:54-58

ji yu shu ju cang ku de xing zheng shi ye dan wei yu suan 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预算管理内部控制评价——以重庆海事局为例)

CHENG Ping, WEN Shaobo

.................. page:59-63

hui ji wen jian de qi ye ye hui wen jian di pi lu huan jing xin xi ma (会计稳健的企业也会稳健地披露环境信息吗)

YAO Sheng, PAN Lingling

.................. page:64-71

gao guan ji li tou zi zhe qing xu yu zhen shi ying yu guan li (高管激励、投资者情绪与真实盈余管理)

ZHANG Yuan, LONG Zuo

.................. page:72-81

nv xing dong shi ying yu zhi liang yu zhai wu dai li cheng ben (女性董事、盈余质量与债务代理成本)

HAN Yajie

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

lun gong cheng shen ji mu biao (论工程审计目标)

ZHENG Shiqiao, SHI Xian, WANG Huijin

.................. page:92-95

qi ye tou rong zi qi xian cuo pei yu shen ji shi feng xian ying dui (企业投融资期限错配与审计师风险应对)

LIU Mengzuo, LI Xiaoqing, LI Zhixue

.................. page:96-105

shen ji bao gao gai ge shen ji zhi liang yu shen ji cheng ben lai zi a+h gu shi chang de shi zheng zheng ju (审计报告改革、审计质量与审计成本——来自A+H股市场的实证证据)

YI Xuan, MAO Zuosha

.................. page:106-114

xing ye jing zheng du guan li zhe guo du zi xin yu gong si zhan lue cha yi du (行业竞争度、管理者过度自信与公司战略差异度)

SUN Hongfeng, LIU Zuo, YANG Zuoya

.................. page:115-123

yin zi fen xi yu zuo zhi fa xia wo guo ying shang huan jing ping jia (因子分析与熵值法下我国营商环境评价)

ZHANG Dahai, ZHU Zhichuan

.................. page:124-130

chuang xin qu dong cu jin liao zhong guo jing ji fa zhan fang shi zhuan bian ma ji yu kong jian yi chu xiao ying de yan jiu (创新驱动促进了中国经济发展方式转变吗——基于空间溢出效应的研究)

ZHOU Yicheng, LIAO Xinlin

.................. page:131-138

zhong guo dong meng zi mao qu tou zi bao xian zhi du tan jiu (中国—东盟自贸区投资保险制度探究)

JIANG Decui, ZENG Lizuo

.................. page:139-144

jin rong fa zhan jin rong zi chan pei zhi yu qi ye tou zi xiao lv (金融发展、金融资产配置与企业投资效率)

LIU Fang

.................. page:145-152

ji yu chuan bo li lun de hu lian wang jin rong chuang xin chan pin kuo san yan jiu (基于传播理论的互联网金融创新产品扩散研究)

ZHANG Jingming, ZHU Shuzhen, CAO Zuoyu

.................. page:153-157

shi liu guo shi qi hui ji chu kao cong gu dai si chou zhi lu hui ji wen ming fa zhan de shi jiao (十六国时期会计初考——从古代丝绸之路会计文明发展的视角)

MO Lei

.................. page:158-163

xin zhong guo qi ye cheng ben guan li de fa zhan yu yan bian (新中国企业成本管理的发展与演变)

DONG Bo, LIU Lifu, QIU Zuo

.................. page:164-169

min guo shi qi xi bu shao shu min zu di qu hui ji yan bian yu bi jiao yan jiu (民国时期西部少数民族地区会计演变与比较研究)

YANG Xiu

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

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

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

chen zhi bin (陈志斌)

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

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