Finance and Accounting Monthly 2020 Vol. Issue 9

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 9

jie ma hua wei de zhi ben zhu yi ji yu cai wu fen xi de shi jiao (解码华为的“知本主义”——基于财务分析的视角)

HUANG Shizhong

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

cong rui xing ka fei shi jian kan hu lian wang qi ye ying li luo ji (从瑞幸咖啡事件看互联网企业盈利逻辑)

TAN Duojiao, FENG Zuo

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

shuang zhong gu quan jie gou dui qi ye chuang shi ren kong zhi quan de ying xiang yi xiao mi ji tuan fu gang shang shi wei li (双重股权结构对企业创始人控制权的影响——以小米集团赴港上市为例)

CHI Zhaomei, CHEN Bingjun

.................. page:13-20

lun gao guan quan li dui qi ye nei bu kong zhi you xiao xing de ying xiang (论高管权力对企业内部控制有效性的影响)

XU Zuo, FENG Junke

.................. page:21-26

dian shang xing ye cai wu shu ju yu da shu ju zuo he xie tong ping jia (电商行业财务数据与大数据耦合协同评价)

XIA Ping, YANG Jiping

.................. page:27-34

qu kuai lian ji shu zai cai wu gong xiang ling yu de ying yong (区块链技术在财务共享领域的应用)

YANG Runhui

.................. page:35-40

yi xian jin bao zhang tian shu zuo wei yi qing qi jian qi ye jian kang yu jing qi (以“现金保障天数”作为疫情期间企业健康预警器)

YANG Songling, LIU Tingli, SHI Zuozuo

.................. page:41-44

zheng fu bu zhu hui ji zhun ze de guo ji qu tong yu mao yi zheng duan (政府补助会计准则的国际趋同与贸易争端)

GENG Jianxin, ZHAO Yue

.................. page:45-52

tan pai fang quan hui ji yan jiu hui gu yu zhan wang (碳排放权会计：研究回顾与展望)

CUI Yeguang, ZHOU Chang

.................. page:53-58

tan qi ta quan yi gong ju tou zi de suo de shui hui ji chu li (谈其他权益工具投资的所得税会计处理)

MA Yongyi

.................. page:59-61

zheng fu zhu ti shi zuo xia ppp xiang mu hui ji he suan tan xi ji yu dui zheng fu hui ji zhun ze di 10 hao de jie du (政府主体视阈下PPP项目会计核算探析——基于对政府会计准则第10号的解读)

SONG Hui

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

xin shou ru zhun ze xia si zu hui ji ke mu de cha yi bian xi (新收入准则下四组会计科目的差异辨析)

LENG Lin

.................. page:69-73

dui 2014 nian yi lai ruo gan hui ji zhun ze xiu ding de fan si (对2014年以来若干会计准则修订的反思)

WANG Dongmei, LIN Xufeng, LIU Yun

.................. page:74-78

ji yu zao lin cheng ben fa de sen lin tan hui cheng ben ying xiang yin su yan jiu (基于造林成本法的森林碳汇成本影响因素研究)

LIU Meijuan, QIAN Zuolin, ZHENG Genshui

.................. page:79-84

lun tu fa gong gong shi jian shen ji ben zhi (论突发公共事件审计本质)

ZHENG Shiqiao

.................. page:85-88

dui zhong da tu fa gong gong shi jian shen ji de si kao (对重大突发公共事件审计的思考)

MENG Zhihua

.................. page:89-92

da shu ju shen ji xia de dui wai tou zi qi ye she hui ze ren he gui guan li (大数据审计下的对外投资企业社会责任合规管理)

TIAN Guanjun, YUAN Zuo

.................. page:93-97

guo you zi ben shou quan jing ying gai ge de ji ben fan shi ji li lun zhi cheng (国有资本授权经营改革的基本范式及理论支撑)

LI Jingming, TANG Qun

.................. page:98-103

cong wen hua chuang xin shi jiao kan gao xiao ke yan ren cai pei yang (从文化创新视角看高校科研人才培养)

ZHANG Xueyan, ZHOU Xiaohu

.................. page:104-108

qi ye ke chi xu fa zhan ping jia ti xi gou jian ji yu huan jing she hui he zhi li yin su (企业可持续发展评价体系构建——基于环境、社会和治理因素)

WANG Bangjiang, HUANG Jianhua

.................. page:109-118

zheng fu gou mai huan jing fu wu yin ru ppp mo shi de feng xian yu fang fan (政府购买环境服务引入PPP模式的风险与防范)

LI Tao, TANG Min

.................. page:119-123

min qi xin sheng dai yuan gong jia zhi guan yu gong zuo xing wei guan xi yan jiu (民企新生代员工价值观与工作行为关系研究)

LU Yumei, GAO Peng, MEI Qiang

.................. page:124-129

zhong yang qi ye dong shi hui shi dian gai ge dui zi gong si zhi li xiao lv de ying xiang (中央企业董事会试点改革对子公司治理效率的影响)

WANG Guiying, YUE Shiyan, ZHANG Wei

.................. page:130-137

ji yu ru jia xing fu guan tan zheng fu yu suan ji xiao ping jia de guo min xing fu dao xiang (基于儒家幸福观谈政府预算绩效评价的国民幸福导向)

WANG Yuexin

.................. page:138-142

ge ren gong yi juan zeng suo de shui zheng ce ji xiang guan wen ti tan xi (个人公益捐赠所得税政策及相关问题探析)

LUO Jianhua

.................. page:143-147

xin ge shui fa xia de zong he suo de na shui chou hua (新个税法下的综合所得纳税筹划)

SUN Zuolin

.................. page:148-155

qu kuai lian shu zi huo bi xin yong chuang zao ji zhi yan jiu ji yu huo bi jia zhi shu xing shi jiao (区块链数字货币信用创造机制研究——基于货币价值属性视角)

ZHAO Chengguo, JIANG Wenzuo, ZHUANG Lei

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

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