Finance and Accounting Monthly 2020 Vol. Issue 6

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 6

xin zheng quan fa de wu da liang dian (新《证券法》的五大亮点)

DENG Jianping

.................. page:3-6

lun ji yu wu da fa zhan li nian de quan mian xiao kang she hui jian cheng du (论基于五大发展理念的全面小康社会建成度)

ZHOU Shaodong

.................. page:7-11

fen xi shi xian jin liu yu ce yu qi ye bi shui (分析师现金流预测与企业避税)

XIA Tongshui, ZHENG Min, ZHANG Jing

.................. page:12-18

zheng quan fen xi shi gen zong yu qi ye feng xian cheng dan (证券分析师跟踪与企业风险承担)

DU Jianhua

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

ji tuan cai wu zi yuan ji zhong yu hai wai bing gou ji xiao (集团财务资源集中与海外并购绩效)

LI Hongdong, SONG Huibing, PENG Jianqing, HAO Ying

.................. page:27-35

xin chou cha ju cheng yin ji qi dui zhong xiao ban qi ye ye ji de ying xiang (薪酬差距成因及其对中小板企业业绩的影响)

WEI Pengchao, WANG Yuanwei

.................. page:36-44

ji yu jue ce shu ji cheng de zhai quan fa xing qi ye cai wu yu jing yan jiu (基于决策树集成的债券发行企业财务预警研究)

SONG Yu, LI Hongzuo

.................. page:45-50

min ying qi ye gu quan zhi ya feng xian she hui ze ren yu di fang zheng fu zuo kun (民营企业股权质押风险、社会责任与地方政府纾困)

ZHANG Tao

.................. page:51-58

fei huo bi xing zi chan jiao huan zhun ze de li shi yan ge yu zhong wai bi jiao (非货币性资产交换准则的历史沿革与中外比较)

GENG Jianxin, LI Bowen

.................. page:59-64

gu piao shi chang kai fang jiang di liao gong si fei yong zhan xing ma ji yu hu gang tong de jing yan zheng ju (股票市场开放降低了公司费用粘性吗——基于“沪港通”的经验证据)

WANG Aiqun, ZHAO Dong

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

bu you zi zhu huan shi zi zhu xuan ze chuang ye ban shang shi gong si xin xi tou ming du jue ce (“不由自主”还是“自主选择”：创业板上市公司信息透明度决策)

LI Dongwei, BAO Sizuo

.................. page:75-83

duo yuan hua jing ying zhan lue yu shen ji fei yong (多元化经营战略与审计费用)

CHEN Tianzhi, ZHOU Hong

.................. page:84-94

ke hu ji zhong du ying yu guan li yu shen ji ding jia (客户集中度、盈余管理与审计定价)

WANG Haibing, XIA Xue, CHEN Shuzuo

.................. page:95-102

cong shen ji shi ge ren ceng mian tan tao shen ji zhi liang de ti gao ji yu jin sheng jin biao sai ji zhi (从审计师个人层面探讨审计质量的提高——基于晋升锦标赛机制)

TANG Yanjun, JIANG Yaoming

.................. page:103-108

cong ying shang huan jing ping jia kan wo guo po chan guan li ren bao chou (从营商环境评价看我国破产管理人报酬)

SHANG Zuo, HU Chen

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

she hui cheng xin zhi du jian she neng yi zhi qi ye fu bai xing wei ma ji yu xin yong jian guan de shi jiao (社会诚信制度建设能抑制企业腐败行为吗——基于信用监管的视角)

YANG Mengjun, RAN Rong

.................. page:116-124

zhan lue xing xin xing chan ye chuang xin lian yu zi jin lian gong xu pi pei yan jiu shu ping (战略性新兴产业创新链与资金链供需匹配研究述评)

WANG Yudong, WANG Meng, SHAO Hong

.................. page:125-129

shui fa lou dong lei xing hua de wen ben fen xi (税法漏洞类型化的文本分析)

SHUI Mengjiao

.................. page:130-138

wo guo ge ren suo de shui shui fu lei jin ji zhi chuang xin dui ying guo zong he yu fen lei xiang jie he mo shi de jie jian (我国个人所得税税负累进机制创新——对英国综合与分类相结合模式的借鉴)

LI Ling, ZHANG Wei, LIU Yanhua

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

mei guo huo bi zheng ce feng xian yi chu xiao ying fen xi ji yu fen wei dian xiang liang zi hui gui mo xing (美国货币政策风险溢出效应分析——基于分位点向量自回归模型)

HOU Yunfei, YU Jintian

.................. page:144-152

zhong guo shu zi jing ji chan chu xiao lv qu wei cha yi ji bian hua qu shi (中国数字经济产出效率：区位差异及变化趋势)

CAI Chang, LIN Gaozuo, LI Jinwei

.................. page:153-160

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