Finance and Accounting Monthly 2020 Vol. Issue 3

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 3

lun guan li hui ji zhi shi yu guan li hui ji ying yong (论管理会计知识与管理会计应用)

WANG Bin

.................. page:3-8

lv se bing gou xian zhuang cheng yin ji zheng ce qi shi (绿色并购现状、成因及政策启示)

HUANG Weina, YUAN Tianrong

.................. page:9-15

gu quan zhi ya xiang guan yan jiu zong shu yu zhan wang (股权质押相关研究综述与展望)

SHEN Ping, JING Rui

.................. page:16-23

shang shi gong si gu quan zhi ya zuo kun xin si lu (上市公司股权质押纾困新思路)

ZHANG Qing, ZHANG Wenyao

.................. page:24-30

zi ben chuang ye zhe de nuo man di huan shi hua tie lu (资本：创业者的诺曼底还是滑铁卢)

YOU Xialei, JIA Shenghua

.................. page:31-37

cai wu ji xiao ping jia zhong fu shu di zeng lv ji suan de ke yan zheng fang fa tan tao (财务绩效评价中负数递增率计算的可验证方法探讨)

ZHU Xueyi

.................. page:38-41

lun gu dong chu zi jia su dao qi zhi du shi yong li lun ji chu yu gou jian (论股东出资加速到期制度：适用、理论基础与构建)

WEI Zihua, BAI Huilin

.................. page:42-48

zhong guo shi eva kao he shi shi dian xing an li de qi shi (中国式EVA考核实施典型案例的启示)

CHI Guohua, WU Yadan

.................. page:49-53

wo guo qi ye shang yu hou xu ji liang fang fa tan xi (我国企业商誉后续计量方法探析)

REN Yongping, ZHONG Jieqing

.................. page:54-59

mei guo lian bang zheng fu nei bu kong zhi zhun ze yan jiu (美国联邦政府内部控制准则研究)

SUN Yongyao

.................. page:60-70

xin zu lin zhun ze dui wo guo jiu dian ye de yu qi ying xiang ji dui ce yi jin jiang gu fen wei li (新租赁准则对我国酒店业的预期影响及对策——以锦江股份为例)

LIN Jing, CHEN Xiang, ZHANG Xiangyu

.................. page:71-79

tan jiao yi ji zhi xia qi ye lv yue cheng ben ji qi ying xiang yin su fen xi ji yu hang kong fu wu qi ye de an li (碳交易机制下企业履约成本及其影响因素分析——基于航空服务企业的案例)

TIAN Cuixiang, XU Chang

.................. page:80-85

xbrl ying yong zhong cun zai de wen ti cheng yin yu dui ce (XBRL应用中存在的问题、成因与对策)

LI Licheng, LI Yi

.................. page:86-92

mao yi xin yong xian bao xian suo pei ying yu guan li yu yi chang shen ji fei yong lai zi bao xian gong si ye wu shu ju de zheng ju (贸易信用险保险索赔、盈余管理与异常审计费用——来自保险公司业务数据的证据)

ZUO Lijuan, CHEN Songsheng, TIAN Yingying

.................. page:93-100

wo guo zheng quan shi chang shen ji di xiao de yuan yin yu dui ce (我国证券市场审计低效的原因与对策)

YANG Dan

.................. page:101-106

guan yu zong shen ji shi zhi du jian she zhong ruo gan wen ti de si kao (关于总审计师制度建设中若干问题的思考)

MU Jie

.................. page:107-112

jing zhun fu pin zheng ce luo shi gen zong shen ji san wei luo ji kuang jia de gou jian ji yu gong gong zheng ce ping gu biao zhun shi jiao (精准扶贫政策落实跟踪审计三维逻辑框架的构建——基于公共政策评估标准视角)

LI Xiaodong

.................. page:113-116

di fang zheng fu jing zheng huan jing gui zhi yu wo guo wu ran pai fang (地方政府竞争、环境规制与我国污染排放)

CHEN Xiao, ZHANG Zhuangzhuang

.................. page:117-124

ji yu a mi ba jing ying mo shi de kan cha she ji qi ye xiang mu guan li (基于阿米巴经营模式的勘察设计企业项目管理)

LIU Xu

.................. page:125-130

gong xiang qi ye feng xian guan kong ji yu xiao huang che yu ha dan che de bi jiao he qi shi (共享企业风险管控：基于小黄车与哈啰单车的比较和启示)

HUANG Di

.................. page:131-135

zu zhi zheng zhi fen wei dui xin sheng dai yuan gong li zhi qing xiang de ying xiang ji zhi li lu jing (组织政治氛围对新生代员工离职倾向的影响及治理路径)

TAO Jianhong, FENG Zuo

.................. page:136-139

shu zi pu hui jin rong fa zhan huan jie liao zhong xiao qi ye rong zi yue shu ma (数字普惠金融发展缓解了中小企业融资约束吗)

YU Ping, DOU Junxia

.................. page:140-146

hu lian wang xiao fei jin rong chuang xin fa zhan yu jian guan tan xi (互联网消费金融创新发展与监管探析)

CHENG Xuejun, YIN Zhentao

.................. page:147-153

jing ji zheng ce bu que ding xing yu qi ye xing wei de wen xian zong shu (经济政策不确定性与企业行为的文献综述)

JIANG Zuo

.................. page:154-160

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