Journal of Shanghai LiXin University of Commerce 2009 Issue 3 Viewpoint on Accounting Convergence and Divergence

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Journal of Shanghai LiXin University of Commerce
1009-6701
2009 Issue 3

Viewpoint on Accounting Convergence and Divergence
QU Xiao-hui

..............page:3-8

An Empirical Study on Intellectual Capital Value Drivers
Thomas W. Lin;Meng-Yu Zheng;Zhe-Yan Lin;Zhi-Yi Xiao

..............page:9-12

Discretionary Disclosure of Accounting Information
HONG dian-qiao

..............page:13-17

The Elite Passed Away,While His Academic Thoughts Live Forever——Interpretation of Several Theoretical Problems of Accounting for Socialism
CHEN Chao-lin

..............page:91-96

The Optimum Scale of Income-increased Subsidy of Grain in China——Based on the Analysis of DEA Super-efficiency Model
ZHANG Hong-yu;LI Xue

..............page:86-90

Research on Operational Risk of Monetary Policy by Measuring Volatility of Interest Rate in Money Market
JIA De-kui

..............page:79-85

The Marketing Orientation of the City Commercial Banks——Research on the Analysis of Financial Symbiosis Theory
DONG Yan-ling;ZHAO Li-hua;ZHANG Ji-hua

..............page:70-78

Ownership Structure,Industry Competition and Firm's Performance——An Empirical Study Based on the Angle of Productivity
WEI Zhi-hua;WANG Yi-hui;LI Chang-qing

..............page:60-69

The Reform of Internal Management System of Accounting Firms in Partnership of China
WANG Di-hua

..............page:55-59

Rational Hypothesis of New Auditing Standards
WANG Xi-qin;HUANG Ning-yang

..............page:49-54

Research on the Butterfly Effect of Fair Value Measurement
SHAO Yi-ping;ZHANG Jian

..............page:45-48

Legal Institution, Accounting Criterion and Investor Protection——A Comparison of the Common Law Countries and the Civil Law Countries
PAN Miao-li;JIANG Yi-hong

..............page:39-44

The Inheritance and Evolution of Concepts of Accountability since China's Reform and Open-up
CHEN Guo-hui;CUI Gang

..............page:31-38

Logical Study on Evolution of China Budding Accounting Thoughts
LIU Chang-qing

..............page:25-30

From High Quality to High Transparency——Evolution and Referrence of Financial Report Evaluation
ZHOU Xiao-su;LI Jin-ying

..............page:18-24