Finance and Accounting Monthly 2020 Vol. Issue 5

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 5

zhai wu zhong zu zhun ze de li shi yan ge yu zhong wai bi jiao (债务重组准则的历史沿革与中外比较)

GENG Jianxin, LI Yukun

.................. page:3-7

zhai wu zhong zu xin zhun ze shen du jie xi (债务重组新准则深度解析)

MA Yongyi

.................. page:8-12

lun feng xian tou zi dui ji shu chuang xin de ying xiang (论风险投资对技术创新的影响)

HE Yanlin, ZENG Xianghui, MA Hongmei

.................. page:13-19

cai xian gong si shi chang fa ping gu shi yong xing an li fen xi (财险公司市场法评估适用性案例分析)

HU Xiaoming, QIAN Yizuo, SUN Jie, WU Zhiping

.................. page:20-26

liu dong xing qi quan ding jia ji qi ying yong yan jiu (流动性期权定价及其应用研究)

DAI Jun, YE Xingzuo, ZHENG Qin

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

duo ceng ci zi ben shi chang yu shang shi gong si zeng chang xing (多层次资本市场与上市公司增长性)

SUN Gang

.................. page:33-38

ji yu zhi shi tu pu de gu quan zhi ya yan jiu zong shu (基于知识图谱的股权质押研究综述)

WANG Haifang, ZHANG Xiaoyu, ZU Zuozuo, CHEN Zuo

.................. page:39-46

lun yi xue sheng wei zhong xin hui ji jin ke de jian she lu jing (论以学生为中心会计“金课”的建设路径)

YAN Min

.................. page:47-56

gao xiao jiao yu zhi liang cheng ben jie ding he suan yu kong zhi (高校教育质量成本：界定、核算与控制)

HAN Peng, AI Xiaotong

.................. page:57-61

hui ji zhun ze ti xi zhong de jin shen xing yuan ze tan tao ji yu iasb gai nian kuang jia (会计准则体系中的谨慎性原则探讨——基于IASB概念框架)

GUO Huizuo, ZHENG Shizuo

.................. page:62-68

ji yu quan ze fa sheng zhi de tong yong mu de shui hui ji kuang jia gou jian (基于权责发生制的通用目的水会计框架构建)

CHEN Bo

.................. page:69-75

cong xiang mu gou ji guan xi shi bie cai wu bao biao de yi chang (从项目勾稽关系识别财务报表的异常)

LIN Ling

.................. page:76-81

qi ye ji tuan guan li hui ji bian ge mo shi ji xing dong ji zhi tan xi ji yu bing zhuang ji tuan de xing dong zhe wang luo (企业集团管理会计变革模式及行动机制探析——基于兵装集团的行动者网络)

RAN Qiuhong, LI Ying

.................. page:82-86

shen ji ren yuan ying ju bei de neng li su zhi ji ti sheng dui ce (审计人员应具备的能力素质及提升对策)

XU Xiangzhen, DUAN Manman

.................. page:87-93

shen ji xing wei li nian de ji ben wen ti yan jiu (审计行为理念的基本问题研究)

WEN Hangxiong

.................. page:94-99

hui ji shi shi wu suo de da shu ju shen ji zhuan xing dong yin zhang ai yu shi xian lu jing (会计师事务所的大数据审计转型——动因、障碍与实现路径)

YING Limeng, YANG Jie

.................. page:100-108

kua zu zhi zhi shi guan li zong shu (跨组织知识管理综述)

TANG Yue, YE Guangyu

.................. page:109-115

kua jing dian shang yan jiu de xian zhuang re dian yu qu shi ji yu 2013 2019 nian qi kan wen xian de ji liang fen xi (跨境电商研究的现状、热点与趋势——基于2013～2019年期刊文献的计量分析)

HU Zhifang, LI Weining

.................. page:116-122

gao guan tuan dui feng xian pian hao ying xiang qi ye chuang xin shi bai hou zai chuang xin ji xiao ma (高管团队风险偏好影响企业创新失败后再创新绩效吗)

YE Jianmu, ZHANG Yang, WAN Youqing

.................. page:123-131

jin rong jian guan sha xiang de zhi du yao su yu li nian chuang xin (金融监管沙箱的制度要素与理念创新)

YANG Zhichao

.................. page:132-138

tong guo shui shou zheng ce you hua cu jin hai yang jing ji fa zhan (通过税收政策优化促进海洋经济发展)

LI Junzuo

.................. page:139-143

ye cai rong he ling yu duo li du zhi shi re dian fen xi (业财融合领域多粒度知识热点分析)

LI Chengli, YAN Chengxi, XU Sizuo

.................. page:144-149

guan li hui ji nei bu ying yong huan jing you hua yi gong xiang jia zhi + ye cai rong he wei zhi dao (管理会计内部应用环境优化——以“共享价值+业财融合”为指导)

LU Xingfeng, CAO Cuizhen

.................. page:150-156

ji yu lian he jia zhi chuang zao de ye cai rong he mo shi gou jian (基于联合价值创造的业财融合模式构建)

LI Youhua, ZHU Yongjuan, ZHANG Junmin, ZHOU Yijie

.................. page:157-160

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