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  广西财经学院学报
       Journal of Guangxi University of Finance And Economics
主办：  广西财经学院
周期：  双月
出版地：广西壮族自治区南宁市
语种：  中文
开本：  大16开

ISSN 1673-5609
CN 45-1340/F

曾用广西商专学报
创刊年：1984
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广西财经学院学报
2007年04期
目 录
本期导读
石油企业所得税:主要问题及政策取向
Income Tax of Petroleum Enterprises: Main Problems and Policy Orientation		张贡生 马衍伟
新型工业化条件下企业战略绩效评价指标体系的构建
On Construction of Business Stratogic Performance Evaluation Indexes System under New Industrialization		吴树畅
中国—东盟共建共享共有的发展极——环北部湾及其向孟加拉湾的延伸地带(下)
Common Development Pole of China-ASEAN——Beibu Gulf Rim and Extended Area towards the Bay of Bengal (3)		罗昭祥
中越边境贸易存在的主要问题及对策分析
Analysis on Main Problems and Countermeasures of Border Trade between China and Vietnam		石峡 曾佳蓉
“十五”时期广西营业税收入情况分析
Analysis on Business Tax Revenue of Guangxi during the Period of the Tenth Five-year Plan		江燕
广西高新技术产业相关中介机构发展研究
A Study on Relevant Intermediary Development of High and New Technology Industries in Guangxi		蔡幸 张丞 黄刚 黄萌蔚
广西高新技术产业投资主体现状分析
Analysis on Current State of Hi-Tech Industry Investment Body in Guangxi		唐咸来 黄刚
试论我国现行预算会计的改革
On Reform of Current Budget Accounting in China		刘雪清
对可转换债券股票期权的计量及其会计处理的探讨
Measurement for Stock Options of Convertible Bond and its Accounting Treatment		叶怡雄
资产负债表债务法与损益表债务法的会计处理比较
Accounting Comparison of Balance Sheet Liability Method and Income Statement Liability Method		李毅斌
新会计准则债务重组的主要变化
Analysis on Main Changes of Accounting Standard for Debt Restructuring		罗凤姣
会计寻租与寻机性会计
Accounting Rent-seeking & Creative Accounting		秦弋雯
对财务会计概念框架的认识及其所面临的问题
Knowledge and Current Problems on Conceptual Framework for Financial Accounting		徐全华
预测性盈利信息概念辨析
Analysis and Comparison on the Concepts of Different Kinds of Predictive Earnings Information		何曾
经济金融化及其对我国经济结构调整的影响分析
Analysis on Financialization and its Effect on Economic Structural Reform		唐玉斌
商业银行房地产融资风险的比较研究
A Comparative Study on Real-estate Finance Risk of Commercial Bank		杨宗翰 杨洋
货币政策及我国货币政策传导问题研究综述
Review of Researches on Monetary Policy and the Transmission Mechanism in China		黎晓妹
金融资产转移的终止确认浅析
Analysis on the Derecognition of Transfer of Financial Assets		陆秀芬 王珊珊
中小城市商业银行中间业务弱质性分析及弥补对策
Research on Intermediary Business Fragility of Commercial Banks in Small and Medium Cities and its Countermeasures		刘琳
商业银行发展战略探讨
Discussion on Development Strategy of Commercial Banks		胡月晓
我国上市公司并购融资的现状和特征分析
Analysis on the State and Characteristics of M&A Financing of Listed Companies in China		谢沛善
转轨时期我国存款保险制度的特色安排与展望
Characteristic Arrangements and Prospects of China＇s Deposit Insurance System during Economic Transformation		郭韶旻
线性规划的一种优化后模型及其应用
A Post-Optimality Model of Linear Programming and its Applications		高培旺
产业园区治理结构的研究
A Study on Governance Structure of Industrial Park		赵禹骅 秦智 覃柳琴
完善我国独立董事制度的理性思考
Rational Thoughts on the Improvement of China＇s Independent Director System		钟晶灵
基于企业价值视角的公司治理分析框架
Analytic Framework of Corporate Governance from the Perspective of Enterprise Value		陈敏
上市公司“既分又配”现象的实证分析
An Empirical Analysis on "Dividends as well as Allotment" of Listed Companies		许慧 陈瑞龙
民族文化在饭店品牌建设中的应用
Application of National Culture in the Construction of Hotel Brands		淦凌霞
凭祥边境旅游发展探讨
Discussion on Border Tourism Development of Pingxiang		陈红玲 杨莲莲
论高校教师的绩效考核与薪酬管理
On Performance Reviews and Salary Management of Teachers of Colleges and Universities		李正生
高校财务风险的来源及其防范
On the Sources and Prevention of University Finance Risk		翁维玲
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