第17期会计研究动态之学术动态--商誉会计面面观会计基本理论····························3商誉会计面面观··························3权益均衡论：关于财务会计目标的思考················4公允价值的价值相关性·······················4基于事项法的会计信息系统构建研究·················5人力资源会计研究与应用之再思考··················6矿产资源会计问题研究·······················6ERP全面集成环境下的会计科目代码体系···············7商业伦理影响下的盈余质量——对四川长虹的案例分析·········8会计准则与制度···························9向国际财务报告准则过渡对欧洲企业财务报告的影响··········9文化是会计规则制定权合约安排的基础性约束············10证券市场会计监管与合并——会计规则修订亦着眼于“主体观”····10公司控制权对会计盈余稳健性影响的实证研究············11企业业绩组合、业绩差异与季报披露的时间选择——管理层信息披露的组合动机与信息操作·························11透析资产减值准备计提中的博弈行为················12会计准则与会计制度的兼容与协同——基于对利益相关者调查基础上的讨论································13上市公司年报会计差错更正的思考·················13不同会计核算依据下BT项目的会计处理比较·············14资产减值会计计量问题研究····················15股权分置改革中“支付对价”的会计处理··············15企业业绩组合、业绩差异与季报披露的时间选择——管理层信息披露的组合动机与信息操作·························16成本管理会计···························18基于成本视角对管理会计框架的重建················18基于标准作业成本的转移定价方法研究···············19论企业管理会计报告系统的构建··················19财务管理·····························21三大财务理论范式的比较·····················21股权再融资与大股东控制的“隧道效应”——对上市公司股权再融资偏好的再解释·····························21不完全契约成因研究综述·····················22企业无形资产与未来业绩相关性研究················22企业风险管理整合框架及其评价··················23防范企业财务风险的对策·····················24跨岸挂牌与并购活动：大西洋彼岸的证据··············24审计·······························261公司治理中的审计机制变迁····················26中国上市公司盈利管理与审计师变更的实证研究···········27中国注册会计师行业的规模经济效应研究··············28中国审计准则建设的进展和做法··················28中美政府审计比较及启示·····················29注册会计师独立性的再审视····················30注册会计师审计独立性弱化：市场缺陷与政府失灵··········30内控声明书的效力与责任·····················31会计师事务所职业风险基金管理探讨················31公司治理·····························33现代公司财务治理理论的形成与...
