Finance and Accounting Monthly 2020 Vol. Issue 1

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 1

zi yuan huan jing cheng ben guan li gong neng ji yu huan jing hui ji shi ming ren wu yu shu xing de ren zhi (资源环境成本管理功能：基于环境会计使命、任务与属性的认知)

YUAN Guangda

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

ji yu guan li zhe xing wei de zhang qu ke ji shang yu jian zhi po xi (基于管理者行为的掌趣科技商誉减值剖析)

HE Zuo, LI Zuozuo

.................. page:10-18

gao guan can yu yuan gong chi gu ji hua wai bu dong shi zhi li yu ying yu guan li (高管参与员工持股计划、外部董事治理与盈余管理)

ZHANG Jiangkai, SONG Chang, WANG Yulong

.................. page:19-26

yin xing xiao wei qi ye xin dai feng xian ping jia zhi biao you hua (银行小微企业信贷风险评价指标优化)

SU Zuo, GUO Zuo

.................. page:27-32

ke hu ji zhong du ying xiang qi ye xin yong ping ji ma lai zi fa zhai shang shi gong si de jing yan zheng ju (客户集中度影响企业信用评级吗——来自发债上市公司的经验证据)

SUN Jie, YIN Fangyuan, NING Jinhui

.................. page:33-41

pe+ shang shi gong si xing bing gou ji jin yu gong si jia zhi chuang zao yi bo ya sheng wu wei li (“PE+上市公司”型并购基金与公司价值创造——以博雅生物为例)

LIN Jing, ZHENG Zuozuo

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

qu kuai lian xia cai wu guan li zhuan ye ye cai rong he jiao xue mo shi ge xin (区块链下财务管理专业业财融合教学模式革新)

LIU Yang

.................. page:50-54

gu quan ji li dui shang shi gong si de xing wei yin dao yi yi li gu fen wei li (股权激励对上市公司的行为引导——以伊利股份为例)

SUN Jinzuo

.................. page:55-60

guan yu tao qi hui ji zhun ze de si kao (关于套期会计准则的思考)

YUAN Xiaoping, LIU Guangjun, PENG Shaobing

.................. page:61-65

cheng ben dong yin xuan ze yan jiu ji yu nan fang hang kong de an li fen xi (成本动因选择研究——基于南方航空的案例分析)

HUANG Bingbing, MA Yuanju

.................. page:66-71

zheng he xing bao gao yan jiu jin zhan ji wei lai zhan wang (整合性报告研究进展及未来展望)

ZHANG Xiaofei, ZHANG Tong, SHI Zuohan

.................. page:72-80

tan suo xin xi hua shi dai hui ji ren cai pei yang de zhuan xing zhi lu (探索信息化时代会计人才培养的转型之路)

XIE Shilei

.................. page:81-85

cai hui yue kan kan wen ji liang yan jiu he xin zuo zhe zhu yao ji gou yu re dian zhu ti (《财会月刊》刊文计量研究：核心作者、主要机构与热点主题)

CHEN Xiaofang, JIANG Wu

.................. page:86-91

hui ji shi shi wu suo gui mo yu shen ji zhi liang guan xi zhi zhong ri bi jiao yan jiu (会计师事务所规模与审计质量关系之中日比较研究)

XIAN Changhudan, GAN Shengdao

.................. page:92-98

rui hua shou fa shi jian yu zhu ce hui ji shi zhi ye jin shen xing fan si (瑞华受罚事件与注册会计师职业谨慎性反思)

QIAO Pengcheng

.................. page:99-104

huan jing zheng ce luo shi gen zong shen ji zuo yong ji zhi cun zai wen ti ji wan shan lu jing (环境政策落实跟踪审计：作用机制、存在问题及完善路径)

MA Zhijuan, ZENG Yu

.................. page:105-109

qi ye she hui ze ren que shi feng xian de xing cheng ji li yan jiu (企业社会责任缺失风险的形成机理研究)

LI Ming, XU Yaqin

.................. page:110-117

b2b dian shang ping tai gong ying lian rong zi feng xian de ying xiang yin su shi bie yu ping jia (B2B电商平台供应链融资风险的影响因素识别与评价)

XIE Wenjing, BAO Xinzhong, DONG Wenzuo

.................. page:118-126

lun na shui ren yi jiao shui kuan tui huan zhi du zhi wan shan (论纳税人溢缴税款退还制度之完善)

DI Shuai

.................. page:127-130

ao da li ya jin rong ke ji jian guan sha he de jing yan yu qi shi (澳大利亚金融科技“监管沙盒”的经验与启示)

FAN Yunpeng, ZHAO Zuo

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

wo guo zi ben xiang mu ke dui huan dui ren min bi guo ji hua ying xiang de shi zheng jian yan (我国资本项目可兑换对人民币国际化影响的实证检验)

LI Mengyang

.................. page:139-145

ren gong zhi neng fa zhan xiao ying mei guo de zheng ce yu qi shi (人工智能发展效应：美国的政策与启示)

SHU Yazuo

.................. page:146-150

hai yang zhu ti gong neng qu sheng tai yu suan zhi li psr ping jia (海洋主体功能区生态预算治理PSR评价)

XIANG Xianhua, SHI Yiru

.................. page:151-155

da shu ju bei jing xia jin rong hu huan zheng xin ti xi yu suan fa kuang jia gou jian (大数据背景下金融互换、征信体系与算法框架构建)

CHANG Yeheng, LI Shuang

.................. page:156-160

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