Finance and Accounting Monthly 2020 Vol. Issue 24

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 24

gong si cai wu guan li xue nei rong ti xi de zhong gou zha gen yu guan li xue ji chu li lun de she xiang (公司财务管理学内容体系的重构——扎根于管理学基础理论的设想)

TANG Guliang, XIA Zuozuo

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

chan ye jing zheng dui qi ye cai wu feng xian de ying xiang (产业竞争对企业财务风险的影响)

CHEN Zhibin, ZHOU Yan, WANG Shiyu

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

bing gou jiao yi te zheng gong si zhi li yu bing gou zhong zu wen xun han yan zhong xing (并购交易特征、公司治理与并购重组问询函严重性)

CHA Zuozuo, WAN Liangyong

.................. page:16-25

jian shui jiang fei jiang di liao qi ye zhai wu rong zi cheng ben ma (减税降费降低了企业债务融资成本吗)

LI Chuanxian, ZHOU Zuoyi

.................. page:26-31

huan jing bu que ding xing tou zi zhe qing xu yu qi ye tou zi xiao lv (环境不确定性、投资者情绪与企业投资效率)

LUO Binyuan, YANG Chunhong

.................. page:32-40

chan ye zheng ce yi zhi xing ji tuan hua jing ying yu qi ye yan fa tou zi (产业政策异质性、集团化经营与企业研发投资)

JI Fang, HU Rong

.................. page:41-50

xin xi pi lu shi jiao xia de shang yu jian zhi hui ji zhun ze gai ge (信息披露视角下的商誉减值会计准则改革)

ZHANG Jinruo, CHEN Qiubi

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

feng xian ti shi xin xi fen xi shi gen jin yu cai wu zhong shu (风险提示信息、分析师跟进与财务重述)

LIN Zhonggao, QIN Yuan, ZENG Xiangfei

.................. page:59-68

zhi neng + hui ji mo shi chuang xin yu zhi ye zhong su (智能+会计：模式创新与职业重塑)

YING Limeng, YANG Jie

.................. page:69-76

cai zheng ke chi xu xing ping gu yu zheng fu hui ji gai ge yan jiu (财政可持续性评估与政府会计改革研究)

YING Yihua

.................. page:77-85

ji yu zha gen li lun de shen ji zhi liang ying xiang yin su fen xi yi rui hua shi wu suo wei li (基于扎根理论的审计质量影响因素分析——以瑞华事务所为例)

WANG Cuilin, LI Wen

.................. page:86-92

quan liu cheng guo jia shen ji fu bai zhi li de ji li yu lu jing (全流程国家审计腐败治理的机理与路径)

JIN Sichang

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

nei bu kong zhi yu feng xian guan li de shi da ren zhi wu qu (内部控制与风险管理的十大认知误区)

WANG Qinggang

.................. page:98-101

ke hu zhi liang yu gong si chuang xin xing wei lai zi gong ying lian ke hu guan xi de zheng ju (客户质量与公司创新行为——来自供应链客户关系的证据)

LIU Xinmin, ZHONG Cuiping, WANG Lei

.................. page:102-111

dong shi hui ren zhi fu za xing dui qi ye zhan lue pian li de ying xiang (董事会认知复杂性对企业战略偏离的影响)

SONG Tiebo, LUO Na

.................. page:112-120

ren kou liu dong yu di fang zheng fu zhai wu ke chi xu xing lai zi shi ji zheng fu de jing yan zheng ju (人口流动与地方政府债务可持续性——来自市级政府的经验证据)

YANG Lixiong, QUAN Yizhang

.................. page:121-129

lun wu ren jia shi qi che qiang zhi ze ren xian (论无人驾驶汽车强制责任险)

LIU Yunjiang, LI Baoyuan

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

hou fu pin shi dai fu pin zi jin pei zhi cheng xiao de zu he xiao ying yan jiu (后扶贫时代扶贫资金配置成效的组合效应研究)

ZUO Lingyu, PENG Huatao

.................. page:139-146

ping ji ji gou sheng yu zhai quan shi chang wei yue lv yu zhai quan xin yong ping ji peng zhang (评级机构声誉、债券市场违约率与债券信用评级膨胀)

WU Jing, WANG Jianfeng

.................. page:147-154

qu kuai lian jing ji xia ying li mo shi tan jiu (区块链经济下盈利模式探究)

SONG Lifeng, QU Zuoxian, GUO Yirong

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

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