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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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大股东掏空行为对审计师行为的影响
The Impact of Major Shareholder Hollowing Behavior on the Behavior of Auditors

周卓悦

企业有效进行业财融合的意义与路径研究
Research on the Significance and Pathways of Effective Business-Finance Integration in Enterprises

蒋元春

游戏产业的商业伦理对文化输出的促进作用分析
Analysis of the Promotion Effect of Business Ethics in the Game Industry on Cultural Export

王琦

陕西省XX柿饼品牌建设与改进策略研究——基于消费者购买行为调查分析
Research on XX Persimmon Brand Construction and Improvement Strategy in Shaanxi Province—Based on Consumer Purchase Behavior Survey and Analysis

梁嘉倩, 陈彦竹, 乐正阳, 刘芳

会计师事务所信息化建设评价指标体系的构建及应用研究
Research on the Construction and Application of Evaluation Indicator System for Informationization Construction of Accounting Firms

聂雨琪

水厂运营效率提升策略研究
Research on the Strategy of Improving the Operational Efficiency of Water Plant

付秀秀

艺术研究机构固定资产配置计划执行审计方法探索——基于某艺术研究机构固定资产配置计划执行审计方法应用为例
Exploration and Practice of Audit Methods for the Execution of Fixed Asset Allocation Plans in Art Research Institutions—A Case Study on the Application of Audit Methods for the Execution of Fixed Asset Allocation Plans in a Certain Art Research Institution

王圣垚

“互联网+”健康服务业盈利模式研究综述
Research Summary of Profit Model of “Internet+” Health Service Industry

唐小春

基于DEMATEL-ISM与ANP模型的半导体供应链弹性影响因素研究
Research on the Influencing Factors of Semiconductor Supply Chain Resilience Based on DEMATEL-ISM and ANP Models

潘雨泓

企业诚信文化建设对审计的影响——基于内部和外部审计双视角
The Influence of Corporate Integrity Culture Construction on Auditing—Based on the Dual Perspectives of Internal and External Auditing

宋洋洋

ESG表现对华能国际财务绩效的影响研究
Study on the Impact of ESG Performance on the Financial Performance of Huaneng International

王艺璇, 魏嘉嶷, 陆飞羽

先进生产力助推国家审计数字化转型——机制分析、风险挑战与实现路径
Advanced Productivity Promoting the Digital Transformation of Government Audit—Mechanism Analysis, Risk Challenges, and Implementation Pathways

刘笑语

伊利集团战略成本管理研究
Research on Strategic Cost Management of Yili Group

王琪宁, 李奎烁

基于财务共享的管理会计信息化研究——以美的集团为例
Research on the Informatization of Management Accounting Based on Financial Sharing—A Case Study of Midea Group

张文思

企业破产清算中税收优先权的法治化路径探析
The Legal Path of Tax Priority in Enterprise Bankruptcy Liquidation

刘慧影

新质生产力视角下美的集团审计创新发展研究
Research on Audit Innovation and Development of Midea Group from the Perspective of New Quality Productivity

贾思聪

分析师关注度视角下ESG表现对企业绩效的影响机理——以A股上市制造业企业为例
The Influence Mechanism of ESG Performance on Corporate Performance from the Perspective of Analyst Coverage—A Case Study of A-Share Listed Manufacturing Enterprises

曹嘉炜, 朱桢楠

数字化转型对企业财务绩效的多维影响与对策探索
Exploration of Multidimensional Impact and Countermeasures of Digital Transformation on Enterprise Financial Performance

李明

大连海参产业营销策略优化研究
Research on the Optimization of Marketing Strategies for the Dalian Sea Cucumber Industry

李明泽, 隋媛, 姬忠圆

增值税和企业所得税的风险及对策
Value-Added Tax and Corporate Income Tax Risks and Countermeasures

陈雨晴

现代化治理体系下审计监督助力乡村振兴研究
Study on Audit Supervision for Rural Revitalization under Modernized Governance System

曾榆涵

审计收费作为审计质量信号的传递机制研究
A Study of Audit Fees as a Delivery Mechanism for Audit Quality Signals

熊芯

地方政府引导基金区域模式比较研究——以苏州、合肥、上海和深圳为例
A Comparative Study on Regional Models of Local Government Guided Funds—Taking Suzhou, Hefei, Shanghai and Shenzhen as Examples

李佳雨, 周霞

卓创资讯数据资源入表对财务绩效的影响研究
Research on the Impact of Data Resource Entry on Financial Performance: A Case Study of SUBLIME CHINA INFORMATION CO., LTD

朱小龙

企业并购动因与绩效文献综述
Literature Review on Enterprise M&A Motivation and Performance

王可

乡村振兴背景下农村电商可持续发展路径分析
Analysis of the Sustainable Development Path of Rural E-Commerce under the Background of Rural Revitalization

尚文周, 王荣赫, 王启月

小额信贷对农村妇女经济赋权影响的实证研究
An Empirical Study on the Impact of Microfinance on Rural Women’s Economic Empowerment

杨舒, 方圆容

基于DCMM的财务数据管理成熟度评价体系构建与优化研究
Construction and Optimization of an Accounting Data Management Maturity Evaluation System Based on DCMM

魏小巍, 方万杰, 冯果

“银发经济”下乡村康养旅游发展路径研究
Research on the Development Path of Rural Health and Wellness Tourism under the “Silver Economy”

尚文周, 王启月, 姜俊如

财务会计与管理会计融合方式探讨——以深圳地铁为例
Integration of Financial and Management Accounting—Taking the Shenzhen Metro as an Example

唐莞玉

审计费用研究热点的演化路径与发展趋势——基于Citespace的知识图谱分析
The Evolution Path and Development Trend of Research Hotspots in Audit Fees—Knowledge Graph Analysis Based on Citespace

潘晓婷

大连市对外贸易与经济增长关系的实证检验
Empirical Analysis on the Relationship between Foreign Trade and Economic Growth in Dalian City

王健, 王荣赫, 尚文周

基于价值链的企业成本管理研究——以M集团股份有限公司为例
Research on Enterprise Cost Management from the Perspective of the Value Chain—A Case Analysis of M Group Co., Ltd.

王可心

双循环格局下全产业链企业数智化转型的管理会计创新实践——以中国建筑集团为例
Innovative Management Accounting Practices in Digital-Intelligent Transformation of Full Industrial Chain Enterprises under Dual-Circulation Strategy—A Case Study of CSCEC

王子晨

中国绿色产业发展综合实力评价及动态比较
Comprehensive Strength Evaluation and Dynamic Comparison of China’s Green Industry Development

吴圆圆, 赵胜利, 陈思瑞, 蒋秀月, 彭德烊

注册制下交通运输公司关键审计事项披露研究
Study on Disclosure of Key Audit Matters of Transportation Companies under the Registration System

冯梦冉, 何丽梅

科创板上市公司融资结构分析
Analysis of Financing Structure of Listed Companies on SSE STAR Market

李颖, 王正勇

东北制药集团的环境信息披露研究
Environmental Information Disclosure Study of Northeast Pharmaceutical Group

何美, 冯婷婷, 宋廷瑞

上市公司审计师备案制改革对审计费用的影响研究
Research on the Impact of the Reform of the Filing System for Auditors of Listed Companies on Audit Fees

郑石桥, 潘良庆

数字化转型如何推动企业绿色创新？——动态能力视角下的案例研究
How Digital Transformation Drives Green Innovation in Business?—A Case Study under the Dynamic Capability Perspective

杨波

基于因子分析法的企业财务绩效的评价——以软件和信息技术服务行业为例
Evaluation of Corporate Financial Performance Based on Factor Analysis—A Case Study of the Software and Information Technology Service Industry

段紫莹, 魏春波

辽宁省智慧农业发展水平对农业经济增长的影响
The Impact of the Development Level of Smart Agriculture in Liaoning Province on Agricultural Economic Growth

张嘉丽, 吴妮

人工智能背景下财务会计发展的机遇、挑战与展望研究
Research on the Development of Financial Accounting Based on Artificial Intelligence

关颖

绿色发展背景下企业绩效评价方法的与时俱进——以平衡计分卡和安踏公司为例
Enterprise Performance Evaluation Methods in Line with the Times under the Background of Green Development—Taking the Balanced Scorecard and Anta Company as an Example

赵一方

乡村振兴战略下乡村旅游发展的经济模式与优化策略研究
Research on Economic Model and Optimization Strategy of Rural Tourism Development under Rural Revitalization Strategy

姜俊如, 尚文周, 李明泽

我国机动车辆保险四次改革的比较研究
Comparative Study on the Four Reforms of Motor Vehicle Insurance in China

黄鑫磊

高校财务会计向管理会计转型的分析与研究
Analysis and Research on the Transformation of Financial Accounting to Management Accounting in Universities

张玉兰

作业成本法在物流企业成本控制中的应用探析
Application of Activity Based Costing in Cost Control of Logistics Enterprises

杨晨

低碳经济政策驱动新能源汽车产业发展——基于中介效应模型分析
Low-Carbon Economic Policy Drives the Development of New Energy Vehicle Industry—Based on the Analysis of Intermediary Effect Model

庞钦文, 刘虎

基于存货准则下医药行业案例分析
Case Analysis of the Pharmaceutical Industry Based on the Inventory Standards

梁熙目

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