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财会通讯(学术版)
Communication of Finance and Accounting(Academy Version)
主办: 湖北省会计学会
周期: 月刊
出版地:湖北省武汉市
语种: 中文
开本: 大16开
ISSN 1002-8072
CN 42-1103/F
邮发代号 38-216
创刊年:2005
中国期刊网来源刊
2004版核心期刊
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财会通讯(学术版)
2007年05期
目 录
中国企业海外上市问题及其对策研究
Research on Problems and Countermeasures of Oversea Listed Enterprises in China
简建辉
上市公司融资决策模型研究——基于高速公路的案例
Empirical Study on the Influencing Factors of Highway Enterprises’Financing Structure——Based on the Cases of Highway Enterprises
郭骁 夏洪胜 武玉琴
上市公司股利水平比较分析——基于石化行业的实践
Comparative Analysis on Dividend Level of Listed Companies——Based on the practice of Petrified Profession Industry
韦德洪 覃强
上市公司无形资产披露分析——基于汽车行业的实证研究
Analysis of the Disclosure of Intangible Property Information of Listed Companies———Empirical Research on Automobile Industry
张璇
上市公司盈余管理行为研究——基于企业伦理理论的视角
The Study of Earning Management Behavior of Listed Companies on the Basis of Business Ethics
杨成文 成丽
上市公司董事会与盈余管理关系研究
Research on the Relation between board and Earnings Management of Listed Companies
唐敏 徐文聪
亏损上市公司盈余管理实证分析
Empirical Study on the Means of Earnings Management of Listed Companies with Losses
赵选民 陈岳芬
大股东会计信息披露质量的选择分析
Analysis of Controlling Shareholders’Choices of Accounting Disclosure Extent
陈春梅
自愿性信息披露监管问题研究——基于我国上市公司自愿性披露的分析
Research on Regulation of Voluntary Disclosure——Based On the Analysis of Voluntary Disclosure of Listed Companies in China
王华 徐军辉
上市公司治理中的信息披露问题研究——来自农业类的实例
Research on Accounting Information Disclosure of Listed Agricultural Companies in China——From the examples of Agricultural Companies
杨美丽 闫海青 吴金波
企业所得税对债务融资影响分析——基于我国上市公司的实证研究
Analysis of the Influence of Income Taxes on Debt——Empirical Evidence on Chinese Listed Corporations
杨丽彬 陈晓萍
中小企业融资难的经济学分析
Economical Analysis on the Problem of the Small and Medium-sized Enterprises’ Financing
董华
上市公司股权再融资失效问题分析
Analysis of Equity Refinancing Failure of Listed Companies in China
管惠荣
“系族”上市公司审计风险分析
Analysis of Auditing Risk in Strain Listed Companies
王峰娟 葛敬月 陈利花
股权代理问题与高质量审计需求研究综述
Summary Research on Stock Rights Agency and Audit Demand of High Quality
刘昱熙 林炜桐
关于建立绩效审计指标体系的思考
Thoughts about Setting up the Index System of Performance Audit
祭增学 张岳
上市公司服务外包:注册会计师面临的机遇与挑战
Outsourcing in Listed Companies: the Chance and Challenge of the CPA
汪锦丽
关于高校内部审计发展的思考
Consideration on the Development of University Internal Audit
孙燕东
对外报告变化对管理决策行为影响的试验分析
Analysis of the Influences of the Change of External Reporting on the Managerial Behavior of Decision
徐伟 李月娥
论新企业会计准则的创新理念及其影响
The Innovation Ideas and it’s Influence of New Accounting Standards
黎富兵 刘艳
政府采购国际法律制度及我国政府采购法适用范围的比较分析
Comparison Analysis of the Available Scope between Government Procurement International Law and Government Procurement Law of our Country
富天放
企业环境会计应用状况调查报告——来自浙江的实践
An Investigation Report on the Application of Environment Accounting of Enterprises——From the Practice of Zhejiang Province
方婧 李连华
会计变更对企业盈余管理影响的实证研究
The Empirical Research on the Influencing of Accounting Changed to the Surplus Management of Enterprises
张兆亮
资产减值与会计盈余稳健性的实证分析
Empirical Analysis of Assets Descent and Earnings Conservatism
秦勉 王玉蓉
平衡计分卡案例研究——基于广西大学梧州分校平衡计分卡的实例分析
Case Research of Balanced Scored Card——the design of the Balanced Scored Card of GUANGXI university WUZHOU branch
杨诚
商誉会计概述
The Summarizing of Goodwill in Accounting
危英
财务契约理论文献综述
A Review of Financial Contract Theory
袁克利
财务契约与公司治理
Finance Contract and the Company Governance
梁丽
企业实时财务预警系统构建探析
Research on the Establishing of Real-time Financial Early-warning System in Enterprise
耿贵彬
企业网络财务信息披露调查与分析——来自河北省的案例
Survey and Thoughts of the On-line Financial Information Disclosure of Enterprises
朱庆须 宋绍清
IT治理工具的比较分析
A Comparison Analysis of IT Governance Tools
甄阜铭
隐性资本结构与公司治理优化的关系分析
The Analysis of the Relationship between Implicit Capital Structure and Optimization of Corporate Governance
李杰 沈永建
企业经理人激励机制问题研究——基于委托代理关系
Research on Incentive Mechanism of the Enterprises’ Managers
胡静丽
国外财务再保险会计对我国的启示
The Enlightenment of Foreign Financial Reinsurance Accounting for our Country
彭雪梅 邓玲
科研经费管理制度的缺陷与创新
The Defect and Innovation of Management System of Scientific Research Expenditure
郑继辉
高等院校规模效益实证分析
The Empirical Study of the Scale Economy of Higher Education
刘旭东 蒋炳武 白海泉
高等院校贷款风险控制研究
Research on Risk Control of Universities’Loan
黄明卿
会计学研究生教育现状及其理念创新
The Current Status and the Concepts Innovation of Accounting Graduate Education in China
朱锦余 胡春晖
财政转移支付的绩效评价分析——来自江苏的实践
Analysis of the Evaluation of the Fiscal Transfer Payment Effect——From the Practice of Jiangsu Province
杨加猛 张智光 刘忠信
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