希望还在风中飘扬

一场冬雨一场寒。 虽然瑟瑟寒风多多少少让人感觉一点点不舒服一点点不畅快，但是迟来的寒冷确实给了我们些许慰藉：冬天终于来临了。毕竟这才是一年四季，这才是自然规律。     

英文摘要

The Effect of R＆D Accounting Methods on Enterprise Performance
Wu Yunduan （ Zhaoqing University, Zhaoqing, Guangdong 526061 ）
Abstract： This paper analyzed the effect of condilional capilalization, expenditure and capitalization on enterprise performance using data of puhlic company with high lechnique of 2007-2012. The results are： these three accounting methods all have negative correlation with enterprise performance on the first period, and this negative correlation of capilalization accounting method with enterprise performance change to positive correlation on the second period, and the negative correlation of expenditure accounting method with enterprise performance change to positive correlation on the three period.     

英文摘要

Empirical Study on Interlocking Independent Directors and Corporate Performance;Financing Constraints, Agency Conflicts with Cash - Cash Flow Sensitivity;Research on Venture R＆D Investment and Financing Structure DecisionS;     

英文摘要

Monetary Policy, Accounting Conservatism and Debt Financing
Wang Shengnian Qin Xiaoli （ The College of Economics and Business Administration, Shihezi University, Shihezi, Xinjiang 832000 ）
Abstract： The artiele takes the A-share quoted companies in China （ from 2003 to 2011 ）as the research objeet,and empirically studies the influence on Accounting Conservatism （AC） to Debt Financing.     

Abstract

Abstract： Based on Wallace ＂science rings＂ for reference and criticism, this paper develops and redefines the theory and hypothesis concepts,and changes the situation which the concept of the popular them7 and hypothesis applies only to theoretical social science, but not applicable to the applied social sciences, and depicts the methodology of normative study in the applied social science in the form of a model diagram ; and on this basis,criticize the cun＇ent accounting research methodology.     

英文摘要

Competition in Product Market and Accounting Conservatism
Liu Chang Lai Dengling （College of Economy and Managment, Shihezi University, Shihezi, Xinjiang 832003）
Abstract： This study examines the relation between the competition in the market product and accounting conservatism using the 2007-2011 year-end data from A-share listed companies in China;The empirical results show： the accounting information have conservatism characteristics after the implementation of new accounting standards ;the product market competition is negatively related to the level of conservatism,in other words,there exist alternate relationship between The product market competition and the accounting conservatism.
Keywords： Accounting conservatism Product market competition     

英文摘要

Study on the Change of Influence on Accounting Information Value of Comprehensive Income Reporting Mode
Comprehensive income reporting mode changes will affect the use of fair value. The comprehensive income reporting system based on the mode change, introduced the concept of comprehensive income and its presentation of the impact on the financial report, the financial report on the quality of the status of accounting information. Aiming at the lack of reporting effect on valuation of comprehensive income information and empirieal research, this paper reported from the analysis of comprehensive income to improve investor perception, improve investor valuations and strengthen financial supervision of the constructed model, value and benefits related to model validation policy change effect. Results show that the increase in the income statement, profit and loss information will enhance the value of accounling information, can significantly improve the transparency of financial reports and significantly reduce investors valuation cost, provides the reference for the formulation of accounting standards and improve the quality of accounting information.     

英文摘要

Analysis of Researches on Chinese Social Responsibility Accounting in 2012;Research on Supervision of Accounting Information Disclosure of Listed Companies Based on Evolutionary Game of Duplicative Dynamic; Earnings Management and Debt Cost Xie Huobao Liu Boluo Luo Ziyu （Economics and Management School,Wuhan University; Economics and Management School ,China University of.     

英文摘要

Study on Accounting Fraud and Humanization Internal Control
Yang Hongxin （ Henan Polytechnic, Zhengzhou, Henan 450052 ）
Abstract： The paper validates the relationship between the formal validity and substantive validity of internal control by using the sample data of Shanghai and Shenzhen A shares of listing corporation to carry out research. The results show that： the relationship between the formal validity factors of internal control and accounting fraud is not significant,     

Abstract

An Empirical Research on the Relationship between Market Competition and Accounting Conservatism
Abstract： Market competition environment plays an important role in accounting conservatism of corporate finance. This paper uses the data of 673 companies listed in Shanghai and Shenzhen Stock Exchange from 2001 to 2010. Based on hthe model of Basu （1997）, we examines the relation between product market competition and accounting conservatism and use quantile regression method to test the robustness of the results. We find that： First, intense product market competition improves accounting conservatism. Second, the effect of market competition on accounting conservatism decays with the increase of net income.     

英文摘要

Is There Any Auditor＇s Trust to the Clients in Audit Zou Jing Xia Qing Zhou Sheng （Zhongnan University of Economics and Law; Military Economics Academy,Wuhan, Hubei 430073） Abstract： Professional skepticism is an essential important accomplishment for the auditor who is engaged in auditing work. Is there any auditor＇s trust to the clients in the the field of audit which is in contrast to the Professional skepticism？ Using data of Chinese A-share listed companies from 2009 to 2011, this paper explor the relation between the intensity index of trust and the audit fees, and then explains whether there is auditor＇s trust to the clients in the auditing activities. On the whole,the result of study reveals that there is a significant negative correlation between the auditor＇s index of rational trust and the audit fees, but there is no significant positive association between the auditor＇s index of individual trust and the audit fees.Thus it can be thought that, there exists auditor＇s trust to the clients stemming from the rationality in the auditing activities, but there is no evidence showing that the auditor has individual turst to the clients in the audit because of the long familarity with the clients. Keywords： Auditor Trust Audit fees     

英文摘要

The Pricing of Discretionary Accruals in China
Cui Xuegang ,Li Xinyi （Business School ,Beijing Technology and Business University,Beijing 100048 ）
Abstract： This paper examines the valuation effect of discretionary accruals for Chinese listed companies, taking into account the book value of equity. Our empirical analysis shows that the Chinese market prices hook value of equity, net cash flow for operating, non-discretionary accruals and discretionary eeruals, indicating that discretionary accruals enhance the value relevance of reported earnings.
Keywords： Value relevance Discretionary accruals Book value of equity     

英文摘要

Analysis on Accounting Conservatism Embedding in Enterprise Contracts＇ Principle and Its Acting Patns     

扬起希望的风帆

“东风桃符着新意，莺啼燕语报新年。”2008年伴随着新春的脚步已经到来。值此人们相互温馨祝福之际，《辽宁经济统计》向全省广大统计工作者和广大读者致以诚挚的问候和良好的祝愿。     

英文摘要

The Empirical Research on Factors of Accounting Fraud hased on Fraud Triangle
Xie Xiaoying Sun Yandong （GuangDong University Business Studies,GuangZhou,Guangdong 510320）
Abstract： With the empirieal study of 157 accounting fraud Chinese listed companies and matched samples in the period of 3009-2011,the reaults reveals that the firm with low assets growth.cash flow ration and return on total assets are prone to violation.     

看点

我们这一份《大众标准化》杂志,只能算是质量园地的一朵平凡的小花.但她也总是伴随着大地上的质量风雨俯仰和呼应.     

看点

“没有规矩不成方圆”。规则从远古走来,经历了无数漫长的岁月,逐渐发展成为今天的“标准”,并在这片广袤的土地上生根发芽、茁壮成长。田间、地     

《上海中小企业》要成为政府服务于企业的续带和桥梁

在《上海小企业》更名改版之间，很多中小企业经营者及广大读者抱着满腔热情，来信、来函，为《上海中小企业》明思路，指方向，并衷心祝愿《上海中小企业》在为全市中小企业服务中更上一层楼，本期刊登摘录部分来稿与寄语，与广大读者共飨！[编者按]     

飞

海天澄澈,星耀华宇,浩渺的太空一直带给人们无限的憧憬与遐思。"坐地日行八万里,巡天遥看一千河"已不再是梦想。我们坚信,自主创新是科学发展的唯一出路,未来也就在这条道路上展开新的华彩乐章。"嫦娥飞月"是中华民族一个千古流传的神话故事,飞长空、探月宫,是中华民族千百年来的