Finance and Accounting Monthly 2020 Vol. Issue 8

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 8

ji yu rui xing shi jian de zuo kong chan ye lian fen xi yi xin xi pi lu wei shi jiao (基于瑞幸事件的做空产业链分析——以信息披露为视角)

HAN Hongling, LIU Siyi, LU Weichao, CHEN Hanwen

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

zheng fu yan fa bu tie de you xiao xing : yin dao jing zheng yu gui zhi (政府研发补贴的有效性:引导、竞争与规制)

SONG Jianbo, ZHANG Haiqing

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

qi ye she hui ze ren biao xian he xin jing zheng li yu shang ye xin yong rong zi (企业社会责任表现、核心竞争力与商业信用融资)

YE Chenyi, CHEN Yiping

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

jing ji zheng ce bu que ding xing yu qi ye tou zi ji yu zhong ri shang shi gong si de bi jiao (经济政策不确定性与企业投资——基于中日上市公司的比较)

TANG Zuozuo, FAN Limin, REN Peijie

.................. page:24-32

gong zhong huan jing guan zhu du yu qi ye huan bao tou zi ji yu lv se xing xiang de diao jie zuo yong shi jiao (公众环境关注度与企业环保投资——基于绿色形象的调节作用视角)

YANG Liu, GAN Zuo, MA Deshui

.................. page:33-40

yi dai yi lu chang yi ti sheng liao qi ye tou zi xiao lv ma lai zi neng yuan chan ye de zheng ju (“一带一路”倡议提升了企业投资效率吗——来自能源产业的证据)

WANG Lin, DENG Xinchen, PAN Dong, HAO Ying

.................. page:41-49

gu quan ji li gu quan xing zhi yu yu suan song chi (股权激励、股权性质与预算松弛)

LI Baixing, ZHAO Rong

.................. page:50-56

shui zhi gai ge dui qi ye ying yu guan li de ying xiang ji yu ying gai zeng de zhun zi ran shi yan zheng ju (税制改革对企业盈余管理的影响——基于“营改增”的准自然实验证据)

XU Subo, WANG Yaodong

.................. page:57-65

ji yu wei xiao yin zi de chuang ye ban gong si jia zhi qu dong yin su po xi (基于微笑因子的创业板公司价值驱动因素剖析)

WANG Yujing, NIE Yanping, WANG Yazuo

.................. page:66-72

guan jian shi xiang shen ji bao gao zhun ze yu shen ji shou fei (关键事项审计报告准则与审计收费)

LIU Chengli, GAO Yongchang

.................. page:73-80

chi xu jing ying shen ji yi jian hui jia su ke gong si bian zhi ma (持续经营审计意见会加速壳公司贬值吗)

XING Chunyu, ZHANG Limin

.................. page:81-88

chan pin cha yi hui ying xiang qi ye she hui ze ren ma (产品差异会影响企业社会责任吗)

YUAN Renshu, CHENG Zuo

.................. page:89-97

dong shi gao guan ze ren xian dui qi ye chuang xin de ying xiang (董事高管责任险对企业创新的影响)

YANG Zuo, GE Xiaozuo

.................. page:98-105

qi ye wu ran fang zhi dong ji ji qi xiao guo jian yan (企业污染防治动机及其效果检验)

WAN Renxin

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

xin ling shou bei jing xia de dian shang qi ye qu dao jue ce ji yu ti yan dian fu wu shui ping yu shi chang xu qiu (“新零售”背景下的电商企业渠道决策——基于体验店服务水平与市场需求)

LIU Zhen, SONG Han, DAI Ying, PENG Wei

.................. page:115-122

chan ye chuang xin xi tong sheng ming zhou qi pan ding ji mo xing ying yong ji yu topsis ping jia fang fa (产业创新系统生命周期判定及模型应用——基于TOPSIS评价方法)

WU Zhengping, LI Xiu

.................. page:123-129

yi jin rong gong gei ce jie gou xing gai ge zhu tui jing ji gao zhi liang fa zhan (以金融供给侧结构性改革助推经济高质量发展)

XU Yude, zhang

.................. page:130-134

zheng fu shui shou zheng guan di fang zhi li huan jing yu qi ye shui fei zhan xing (政府税收征管、地方治理环境与企业税费粘性)

GAN Shengdao, GUO Zuorong, YANG Wei

.................. page:135-143

dong dao guo zhi du huan jing dui wo guo dui wai cheng bao gong cheng jing ji xiao yi de ying xiang yi yi dai yi lu yan xian guo jia wei li (东道国制度环境对我国对外承包工程经济效益的影响——以“一带一路”沿线国家为例)

CHEN Wenhe, CHANG Zhipeng, GONG Xiaohong

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

shi me zai tun shi ju min jian kang lai zi shou ru fen pei bu ping deng de jie shi (什么在吞噬居民健康——来自收入分配不平等的解释)

ZHANG Xing, LUO Zuoluo

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

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