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Jingdong book

经济全球化背景下的中国会计改革与发展

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经济全球化背景下的中国会计改革与发展

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本辑论文仍采用第一届立信会计学术研讨会的主题——经济全球化背景下的中国会计改革与发展,分别会计理论问题研究、会计规范与会计信息质量研究、国际会计准则及应用研究、资本市场会计与财务问题研究、公司治理与企业财务问题研究、审计理论与审计规范体系研究及会计教育改革与发展研究等七个专题进行编辑。
本辑论文的出版标志着“立信会计论丛”的诞生。立信会计这一品牌是由我国现代会计之父潘序伦博士于20世纪20年代创立的。
Catalogue

第一篇 会计理论问题研究
德法模式政府会计改革动因的比较与启示
财务会计概念框架若干问题研究
网络技术对会计基本理论与实务的影响
论国际环境管理会计实证研究与挑战
中国会计研究走向何方
破解利益相关者理论的“治理效率困境”
对预算会计改革原因的全面探析
公司治理机制对会计稳健性影响之实证研究

第二篇 会计规范与会计信息质量研究
《会计法》的法律效力评析
对投资准则及相关会计规范的思考
对租赁会计准则赁分类标准的质疑
XBRL总分类账探析
论会计制度和税收法规的协调
对网络经济条件下财务会计报告十大问题的研究
会计信息质量的经济学思考

第三篇 国际会计准则及应用研究
欧洲企业向国际会计准则过渡对财务报告的影响
会计准则国际趋同的进程及对我国的启示
中美合并报表编制的比较淡

第四篇 资本市场会计与财务问题研究
市场监管、会计准则和上市公司的博弈与协调
中国上市公司发行可转债的财务特征及动机研究
我国政府对上市会计监管的有效性研究
独立董事制度与公司业绩:来自沪市A股上市公司的实证证据
上市公司财务透明度及其实现
中国上市公司债务金融资结构实证研究
公司治理股权融资成本
上市公司经营业绩评价指标选择的实证分析

第五篇 公司治理与企业财务问题研究
EVA对技术创新项目财务战略的应用研究
公司治理下的管理会计改革研究
公司治理结构的国际趋同趋势及对我国公司治理的启示
信息不对称、信息披露与股票价格波动
人力资本、财务资本和资本结构理论的再认识
我国企业业绩评价系的有效性研究
企业可持续成长的财务视角及实证分析
IPO估价模型及其在我国运用的瓶颈分析
完全竞争市场中的投资决策
第六篇 审计理论与审计规范体系研究
第七篇 会计教育改革与发展研究

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Brand Jingdong book
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Jingdong book