Finance and Accounting Monthly 2020 Vol. Issue 15

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 15

lun yi qing chong ji xia de jiao tong ji chu she shi you xiao tou rong zi (论疫情冲击下的交通基础设施有效投融资)

JIA Kang

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

shi chang fa zhan yu hui ji yan jin (市场发展与会计演进)

YE Kangtao

.................. page:9-11

cai wu gong xiang fu wu shu zi hua zhuan xing de dong yin yu ji shu ying xiang (财务共享服务数字化转型的动因与技术影响)

ZHANG Qinglong

.................. page:12-16

you fa ming chuang xin bei jing ceo yan fa tou ru yu gu jia beng pan feng xian (有发明创新背景CEO、研发投入与股价崩盘风险)

YU Zhenzi, KONG Dongmin

.................. page:17-24

hun he suo you zhi gai ge zhi li lu jing yu qi ye chuang xin (混合所有制改革、治理路径与企业创新)

DENG Xile, HAO Ying, HUANG Yingzuo

.................. page:25-34

hun he suo you zhi qi ye gao guan tuan dui duan lie dai yu chuang xin ji xiao (混合所有制企业高管团队断裂带与创新绩效)

ZHANG Youtang, ZHOU Yi

.................. page:35-42

ji yu qi ye yun de cai wu chuang xin ji li po xi (基于企业云的财务创新机理剖析)

LIU Genxia

.................. page:43-49

shang shi gong si gao song zhuan yu da gu dong jian chi xing wei yan jiu yi tian long ji tuan wei li (上市公司“高送转”与大股东减持行为研究——以天龙集团为例)

FU Zuo, FU Zuozi

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

zai qi ta zhu ti zhong quan yi de pi lu zhun ze jie xi yu guo ji bi jiao (在其他主体中权益的披露准则解析与国际比较)

GENG Jianxin, LI Zhijian

.................. page:57-64

zheng fu cai wu bao gao fen xi li lun kuang jia gou jian (政府财务报告分析理论框架构建)

LI Dingqing, LIAO Hongbin, JIANG Xuezhen, LIU Zuo

.................. page:65-71

tu fa xing gong gong wei sheng shi jian ying ji cheng ben guan kong yu you hua (突发性公共卫生事件应急成本管控与优化)

ZHOU Zuo

.................. page:72-76

hui ji ben zhi ji yu ha ye ke zi fa zhi xu yuan li ji ma ke si bu ji guan dian (会计本质：基于哈耶克自发秩序原理及马克思簿记观点)

ZUO Jianguo

.................. page:77-83

lun tu fa gong gong shi jian shen ji shi ji (论突发公共事件审计时机)

ZHENG Shiqiao

.................. page:84-87

dang zheng ling dao gan bu jing ji ze ren shen ji de wen ti yu jie jue lu jing (党政领导干部经济责任审计的问题与解决路径)

DU Yonghong, SUN Enhui

.................. page:88-94

tan shen ji jian du dui epc xiang mu guan xi zhi li de zuo yong ji zhi (谈审计监督对EPC项目关系治理的作用机制)

LI Zhaodong, LV Zhen, LI Xueying

.................. page:95-101

ji yu dong tai bo zuo de tuan dui chong tu guan li xing wei fen xi (基于动态博弈的团队冲突管理行为分析)

YIN Jielin, WANG Jingjing, LIAO Ganli

.................. page:102-107

ge ren xu ni zi chan gong xiang de li lun jie ding yu shi xian kun jing (个人虚拟资产共享的理论界定与实现困境)

SONG Lifeng, ZHANG Xueru, SONG Yuanfang

.................. page:108-114

ye ji cheng nuo feng xian fen xi kuang jia xia rong zhi lian de feng xian po xi (业绩承诺风险分析框架下荣之联的风险剖析)

LIU Yongjian, ZHANG Xinrong

.................. page:115-123

shang hui nei bu kong zhi jian she wen ti ji dui ce (商会内部控制建设问题及对策)

KUANG Yushu

.................. page:124-128

quan mian tui xing ying gai zeng dui di fang zheng fu cai zheng neng li de ying xiang (全面推行“营改增”对地方政府财政能力的影响)

ZHANG Hui

.................. page:129-134

xiao fei sheng ji nei han ying xiang yin su yu jing ji xiao ying de wen xian shu ping (消费升级内涵、影响因素与经济效应的文献述评)

LI Shimei, DI Zhenpeng

.................. page:135-140

ji yu xbrl de shui shou qu kuai lian ying yong mo shi yan jiu (基于XBRL的税收区块链应用模式研究)

WEN Yong

.................. page:141-147

hu lian wang ping tai xing qi ye can yu jin rong ji chu she shi jian she de luo ji yu dui ce (互联网平台型企业参与金融基础设施建设的逻辑与对策)

CHENG Xuejun, LI Xinhe

.................. page:148-154

hui ji xin xi jia zhi de mi shi (会计信息价值的迷失)

LI Shi, WANG Zuo

.................. page:155-160

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