英文摘要

Overview on Accounting Ethics Thoery from Abroad and at Home
Li Miao （Accounting School, Zhongnan University of Economics and Law, Wuhan, Hubei 430073 ）
Abstract： The foreign research related to accounting ethics from abroad has accumulated the abundant reseach results, and its research contents involve accounting professional ethical education, professional ethical code constuction and accounting ethical basic theory and so on.     

英文摘要

The Market Action of the Reversal of the Long-lived Assets Write-down --Empirical Evidence from A Share Listed Manufacturing Companies
Hong Jinming Hu Wei （Brief introduction of Research Institute for Fiscal Science,Ministry of Finance,Beijing 100036; Accounting School, Shanghai University of Finance and Economics,Shanghai 200433 ）     

英文摘要

Empirical Study on Firm Investment and the Level of Debt;The Study of Intellectual Capital and Private Enterprise＇ s Governance Model in Take-off Stage;An Overview and Evaluation of the Research on the Quality of Corporate Profits;Research on Corporate Social Risk Control;     

英文文摘

A General Equilibrium Theory of Accounting Information Property Rights
Liu Changsheng （Accounting School, Zhongnan University of Economics and Law, Wuhan,Hubei 430074 ）     

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.     

Presentation of Comprehensive Income： Historical Change and Its Theoretical Analysis

Presentation of Comprehensive Income： Historical Change and Its Theoretical Analysis
Based on the accounting environment and the double accounting objectives-the decision-making and stewardship, this paper makes a tentative analysis to the historical evolution of presentation format of comprehensive income using the theory tool of Incomplete Revelation Hypothesis （IRH）, suggesting that historical change of presentation format of comprehensive income is an inevitable requirement of accounting objectives under dynamic accounting environment.     

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

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

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.     

英文摘要

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

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 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,     

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

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.