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Frontiers of International Accounting

ISSN Print: 2169-2572

ISSN Online: 2169-2580

主页: http://www.hanspub.org/journal/fia

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区块链技术及其在汽车领域的应用综述
Overview of Blockchain Technology and Its Applications in the Automotive Industry

丛颖

房地产上市公司关键审计事项披露问题研究
Research on Disclosure of Key Audit Matters of Listed Real Estate Companies

曹媛, 李若彤, 朱若溪, 何丽梅

上市公司盈利质量分析与评价
Analysis and Evaluation of the Profitability Quality of Listed Companies

刘宇佳

基于内部控制视角的“银行强制休假”问题调查研究
Investigation and Research on the Problem of “Compulsory Vacation of Banks” from the Perspective of Internal Control

王怡婧

上市公司、审计师与监管机构财务舞弊的博弈研究
A Game Study of Financial Fraud among Listed Companies, Auditors, and Regulatory Agencies

张怡琳, 王浩淼

基于PESTEL模型的跨境电商影响因素分析
Analysis of Influencing Factors of Cross-Border E-Commerce Based on PESTEL Model

卢其正

基于车辆管理提升的智慧物流园区建设
Construction of Smart Logistics Parks Based on Vehicle Management Enhancement

张昊

预算管理一体化对高校会计核算的影响分析
Analysis of the Impact of Integrated Budget Management on Accounting in Universities

范玉霞

企业ESG表现、投资者关注度与审计投入
Enterprise ESG Performance, Investor Attention and Audit Input

费宇辰, 陈凌云

国家审计、内部控制和央企管理层能力
State Audit, Internal Control and Management Ability of Central Enterprises

柴俊业, 李莫愁

基于GONE理论分析生物制药公司资金舞弊行为
Analysis of Financial Fraud in Biopharmaceutical Companies Based on GONE Theory

姜月, 周霞

矿业企业ESG体系构建研究
Research on ESG System Construction of Mining Enterprises

李佳琳, 韩鑫雨, 陈璐莹

风险管理在高新技术产业园区财务决策中的应用
The Application of Risk Management in Financial Decision-Making in High-Tech Industrial Parks

李建斌

基于财务分析法的苏宁并购事件分析探讨
Analysis and Discussion of Suning M&A Event Based on Financial Analysis

钱肖凌

会计信息可比性、内部控制质量与并购绩效
Comparability of Accounting Information, Quality of Internal Control and M&A Performance

彭伟锋

管理层风险偏好、企业创新能力和企业价值
Risk Preference of Management, Innovation Capability of Enterprises and Enterprise Value

胡苗润

协同推进排污权会计与碳排放权会计核算体系研究
Study on Collaborative Promotion of Emission Right Accounting and Carbon Emission Right Accounting System

吴正, 姜俊宇

环境信息披露质量对上市公司企业价值的影响
The Impact of Environmental Information Disclosure Quality on the Corporate Value of Listed Companies

蔡荣江

江苏国有企业加快构建世界一流财务管理体系的问题及策略
Research on the Problems and Strategies of Jiangsu State-Owned Enterprises to Accelerate the Construction of World-Class Financial Management System

肖侠, 花艳, 叶可, 程帅

基于熵权–模糊综合评价法对农村新能源汽车市场渗透的评价——以湘西自治州为例
Evaluation of Rural New Energy Vehicle Market Penetration Based on Entropy Weight-Fuzzy Comprehensive Evaluation Method—Taking Xiangxi Autonomous Prefecture as an Example

沈馨娅, 彭欣艳, 谢芷寒, 肖婷, 谭伟

国有企业内部控制质量对非投资效率的影响研究
A Study on the Impact of InternalControl Quality of State-Owned Enterprises on Non-Investment Efficiency

卢迪

“双碳”目标下拓展农村新能源汽车市场渗透研究与建模分析——以湘西自治州为例
Research and Modeling Analysis on Expanding the Penetration of Rural New Energy Vehicle Market under the “Double Carbon” Goal—Taking Xiangxi Autonomous Prefecture as an Example

沈馨娅, 彭欣艳, 谢芷寒, 肖婷, 谭伟

财务转型背景下企业财务共享中心建设问题探究
Exploring Research on the Construction of Financial Shared Centers in Enterprises under the Background of Financial Transformation

陶健良, 王树锋

天神娱乐会计信息披露违规研究及经验启示
Research and Experience on the Violation of Accounting Information Disclosure by Tianshen Entertainment

黄牛

互联网企业数字资产价值创造及评估分析
Value Creation and Evaluation Analysis of Digital Assets of Internet Enterprises

马乐雅

医药行业大股东减持对盈余管理行为的影响研究
Study on the Influence of Major Shareholders’ Holdings Reduction on Earnings Management Behavior in the Pharmaceutical Industry

潘文静, 周霞

会计财产清查分析研究
Research on Accounting Property Inventory Analysis

徐丽娜

“认房不认贷”政策对房地产企业股价的影响——基于事件研究法
The Influence of the Policy of “Recognize the House But Not the Loan” on the Stock Price of Real Estate Enterprises—Based on the Event Study Method

豆格格, 张有朋

大数据背景下的企业财务风险防范研究——以万科集团为例
Research on Enterprise Financial Risk Prevention under the Background of Big Data—Taking Vanke Group as an Example

李璐

瑞华会计师事务所审计失败研究及启示
Research and Implications of Audit Failures in Ruihua Accounting Firm

张人天

绿色金融推动山东省低碳高质量发展实证分析
Empirical Analysis of Green Finance Promoting Low-Carbon and High-Quality Development in Shandong Province

肖娴, 王传会

高校科研经费信息化管理探析
Analysis on the Information Management of Scientific Research Funds in Colleges and University

吴丽杰

基于多期超额收益法改进的互联网企业数据资产价值评估——以美团为例
Data Asset Value Assessment of Internet Enterprises Based on the Improvement of Multi-Period Excess Return Approach—Taking Meituan as an Example

贾岚岚

养老需求的性别差异研究——基于豫赣冀三省的调查研究分析
Research on Gender Differences in Elderly Care Needs—Based on the Investigation and Analysis of Henan, Jiangxi and Hebei Provinces

陈可锐, 黄秋雯, 郝士瑞, 肖会青, 李鑫

大数据视域下高校会计专业信息化教学体系改革创新研究
Research on the Reform and Innovation of the Information Teaching System of Accounting Major in Colleges and Universities from the Perspective of Big Data

瞿婷

宁波市“专精特新”中小企业财务管理效率研究
Study on Financial Management Efficiency of “Specialized and Special New” Small and Medium-Sized Enterprises in Ningbo

张弛, 王益明

浅析宝能并购万科动机
Talking about Baoneng’s Motivation for Merging Vanke

白雪

智慧养老背景下S企业养老服务项目研究
Research on S Enterprises’ Elderly Service Programs in the Context of Smart Elderly Care

杨佳琪

矩阵分析法下的固定资产精益管理研究
Research on Lean Management of Fixed Assets Based on Matrix Analysis

邵铁炬

数字化转型对会计工作的影响
The Impact of Digital Transformation on Accounting Work

季凯楠

审计与纪检监察协同监督体系研究
Research on the Collaborative Supervision System of Audit and Discipline Inspection Supervision

李亦然

数智化转型背景下审计高质量发展研究
Research on the High-Quality Development of Audit in the Context of Digital and Intelligent Transformation

刘梦洁

贵州省农业机械化发展对劳动力的替代研究
Research on the Substitution of Agricultural Mechanization Development for Labor Force in Guizhou Province

马美龙

AI对审计工作的影响研究
Research on the Impact of AI on Audit Work

李响

数智化背景下财务共享助力企业高质量发展探析
Analysis on Financial Sharing to Help Enterprises Development in High Quality under the Background of Number Intellectualization

杨静茹, 何秋梅

“双碳”背景下东风公司ESG表现及提升路径研究
Study on the ESG Performance and Promotion Path of Dongfeng Company under the Background of “Double Carbon”

李佳琳, 张艺欣, 朱慕轩

财政风险与金融风险交叉传导的路径研究
Research on the Path of Cross-Transmission of Fiscal Risk and Financial Risk

刘翠, 陈梦婷, 卢泼

女性董事、风险承担与企业创新投入的关系研究
Research on the Relationship between Female Directors, Risk-Taking and Enterprise Innovation Input

张思雨

管理会计在我国中小企业的应用研究
Research on the Application of Management Accounting in Small and Medium Enterprises in China

毕晚晴

知识经济时代下企业财务管理的优化理路
Optimization Strategy of Corporate Financial Management in the Knowledge Economy Era

冯杰

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