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CommonID:DIR_71255110,ID:11760684,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:664590,name:第一章 绪论,ShortName:,SubName:,EnTitle:1 Introduction,EnShortTitle:,EnSubTitle:,Level:0,BookId:11760662,AbstractCH:本文基于新研究视角下对公司战略与财务决策进行了研究，介绍了研究的思路和研究创新点。,AbstractEN:,KeyWords:217310,548018,555534,194915,EKeyWords:26669,555536,555537,111419,SubjectWords:,LiteratureId:11760683,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200301X20196530001_000_001,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-07-29 13:49:41.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:38:36.0,HitCount:50,ShowType:putong,LogoID:0,PdfID:11760686,DownCount:15,AuthorInfos:,BookPublishDate:2020-04-01 00:00:00.0,SearchTitle:公司战略与财务决策研究概述,ISBN:978-7-5201-6341-5,BookTitle:公司战略与财务决策：基于审计治理视角,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公司战略与财务决策研究概述,_RowNo:3

CommonID:DIR_71255123,ID:11760689,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:664591,name:第二章 财务决策与审计治理文献综述,ShortName:,SubName:,EnTitle:2 Literature Review,EnShortTitle:,EnSubTitle:,Level:0,BookId:11760662,AbstractCH:为保证本书研究问题的明晰性，并结合本书研究的主题内容，本文对公司战略如何影响公司避税行为决策、会计信息披露决策以及与公司经营相关的重要财务决策问题进行文献梳理。,AbstractEN:,KeyWords:548018,555534,555539,56173,555540,EKeyWords:555536,555537,555541,56175,555542,SubjectWords:,LiteratureId:11760688,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200301X20196530001_000_002,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-07-29 13:49:42.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:38:36.0,HitCount:37,ShowType:putong,LogoID:0,PdfID:11760690,DownCount:10,AuthorInfos:,BookPublishDate:2020-04-01 00:00:00.0,SearchTitle:财务决策与审计治理文献综述,ISBN:978-7-5201-6341-5,BookTitle:公司战略与财务决策：基于审计治理视角,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:财务决策与审计治理文献综述,_RowNo:4

CommonID:DIR_71255128,ID:11760694,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:664592,name:第三章 公司战略与财务决策的理论概述,ShortName:,SubName:,EnTitle:3 The Theoretical Overview of Corporate Strategy and Financial Decision-making,EnShortTitle:,EnSubTitle:,Level:0,BookId:11760662,AbstractCH:本文首先介绍了公司战略与财务决策的基本概念，其次介绍了公司战略与财务决策之间关系的理论依据。,AbstractEN:,KeyWords:217310,548018,555535,555543,555544,EKeyWords:26669,555536,555538,555545,555546,SubjectWords:,LiteratureId:11760693,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200301X20196530001_000_003,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-07-29 13:49:42.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:38:36.0,HitCount:26,ShowType:putong,LogoID:0,PdfID:11760696,DownCount:12,AuthorInfos:,BookPublishDate:2020-04-01 00:00:00.0,SearchTitle:公司战略与财务决策的理论概述,ISBN:978-7-5201-6341-5,BookTitle:公司战略与财务决策：基于审计治理视角,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公司战略与财务决策的理论概述,_RowNo:5

CommonID:DIR_71255147,ID:11760699,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:664593,name:第四章 公司战略与避税行为：基于审计治理视角,ShortName:,SubName:,EnTitle:4 Company Strategy and Tax Avoidance：From the Perspective of Audit Governance,EnShortTitle:,EnSubTitle:,Level:0,BookId:11760662,AbstractCH:本文用公司实际税率以及会计账面与实际税负的差异作为公司避税程度的替代测度指标并作为被解释变量，以公司财务经营方面的6项子指标赋分形成的公司战略和经审计行业专长测度后的审计专家为解释变量，此外，在研究模型中纳入其他一些可能影响公司避税行为的因素为控制变量，构建数学检验模型，实证分析公司战略定位如何影响公司避税程度，以及审计专家在这一行为过程中发挥的外部治理效应。,AbstractEN:,KeyWords:217310,555547,555534,555548,555549,EKeyWords:26669,54742,555537,555550,555551,SubjectWords:,LiteratureId:11760698,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200301X20196530001_000_004,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-07-29 13:49:42.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:38:36.0,HitCount:37,ShowType:putong,LogoID:0,PdfID:11760700,DownCount:14,AuthorInfos:,BookPublishDate:2020-04-01 00:00:00.0,SearchTitle:公司战略与避税行为：基于审计治理视角,ISBN:978-7-5201-6341-5,BookTitle:公司战略与财务决策：基于审计治理视角,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公司战略与避税行为：基于审计治理视角,_RowNo:6

CommonID:DIR_71255193,ID:11760702,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:664594,name:第五章 公司战略与会计稳健性：外部审计的治理效应,ShortName:,SubName:,EnTitle:5 Corporate Strategy and Accounting Robustness：Governance Effects of External Audits,EnShortTitle:,EnSubTitle:,Level:0,BookId:11760662,AbstractCH:本文以Khan和Watts(2009)在Basu模型基础上改进的稳健性指数(C-score)作为被解释变量替代测度会计稳健性，以公司财务经营方面的6项子指标赋分形成的公司战略和经审计行业专长测度后的审计专家为解释变量，此外，在研究模型中纳入其他一些可能影响公司会计稳健性的因素为控制变量，构建数学检验模型，实证分析公司战略定位如何影响会计稳健性，以及审计专家在这一行为过程中发挥的外部治理效应。,AbstractEN:,KeyWords:217310,555535,414185,555552,EKeyWords:26669,555538,414188,555553,SubjectWords:,LiteratureId:11760701,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200301X20196530001_000_005,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-07-29 13:49:42.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:38:36.0,HitCount:34,ShowType:putong,LogoID:0,PdfID:11760704,DownCount:11,AuthorInfos:,BookPublishDate:2020-04-01 00:00:00.0,SearchTitle:公司战略与会计稳健性：外部审计的治理效应,ISBN:978-7-5201-6341-5,BookTitle:公司战略与财务决策：基于审计治理视角,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公司战略与会计稳健性：外部审计的治理效应,_RowNo:7

CommonID:DIR_71255232,ID:11760707,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:664595,name:第六章 公司战略与外部审计需求：基于迎合理论视角,ShortName:,SubName:,EnTitle:6 Company Strategy and External Audit Demand Preferences：Based on Catering Theory Perspective,EnShortTitle:,EnSubTitle:,Level:0,BookId:11760662,AbstractCH:本文以审计行业专长、审计师声誉、聘期稳定性作为被解释变量，以公司财务经营方面的6项子指标赋分形成的公司战略为解释变量，此外，在研究模型中纳入其他一些可能影响公司外部审计需求的因素为控制变量，构建数学检验模型，实证分析公司战略定位如何影响外部审计需求。,AbstractEN:,KeyWords:217310,414185,555554,555548,555549,EKeyWords:26669,414188,555555,555550,555551,SubjectWords:,LiteratureId:11760706,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200301X20196530001_000_006,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-07-29 13:49:42.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:38:36.0,HitCount:30,ShowType:putong,LogoID:0,PdfID:11760709,DownCount:13,AuthorInfos:,BookPublishDate:2020-04-01 00:00:00.0,SearchTitle:公司战略与外部审计需求：基于迎合理论视角,ISBN:978-7-5201-6341-5,BookTitle:公司战略与财务决策：基于审计治理视角,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公司战略与外部审计需求：基于迎合理论视角,_RowNo:8

CommonID:DIR_71255260,ID:11760712,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:664596,name:第七章 研究结论及政策建议,ShortName:,SubName:,EnTitle:7 Research Conclusions and Policy Recommendations,EnShortTitle:,EnSubTitle:,Level:0,BookId:11760662,AbstractCH:本文结合我国新兴资本市场的特点和注册会计师审计行业的监管法规，对我国注册会计师审计行业发展和行业监管政策及制度的设计与完善，提出符合我国经济、制度环境及审计实践的意见与建议。,AbstractEN:,KeyWords:217310,548018,87362,402494,471690,EKeyWords:26669,555536,87375,414182,123598,SubjectWords:,LiteratureId:11760711,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200301X20196530001_000_007,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-07-29 13:49:43.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:38:36.0,HitCount:26,ShowType:putong,LogoID:0,PdfID:11760714,DownCount:14,AuthorInfos:,BookPublishDate:2020-04-01 00:00:00.0,SearchTitle:公司战略与财务决策研究结论及政策建议,ISBN:978-7-5201-6341-5,BookTitle:公司战略与财务决策：基于审计治理视角,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公司战略与财务决策研究结论及政策建议,_RowNo:9

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