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Optimization Research on Grass-Roots Tax Inspection Work 基层税务稽查工作优化研究
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.122020
晨蕾 石
{"title":"Optimization Research on Grass-Roots Tax Inspection Work","authors":"晨蕾 石","doi":"10.12677/fia.2023.122020","DOIUrl":"https://doi.org/10.12677/fia.2023.122020","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Research on Huge Goodwill Impairment in M & A 并购中的巨额商誉减值问题研究
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.123045
晨颖 赵
{"title":"Research on Huge Goodwill Impairment in M & A","authors":"晨颖 赵","doi":"10.12677/fia.2023.123045","DOIUrl":"https://doi.org/10.12677/fia.2023.123045","url":null,"abstract":"Since the occurrence of goodwill thunderstorms in large-scale listed companies in 2018, there have been frequent goodwill thunderstorms in listed companies in recent years, which reflects many problems in the accounting treatment of goodwill in China. This paper takes Ourpalm as the object","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis on the Coordinat-ed Development Behavior of the Primary, Secondary and Tertiary Industries—Taking Yili Group as an Example 一、二、三产业协调发展行为分析——以伊利集团为例
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.122036
雨彤 樊
{"title":"Analysis on the Coordinat-ed Development Behavior of the Primary, Secondary and Tertiary Industries—Taking Yili Group as an Example","authors":"雨彤 樊","doi":"10.12677/fia.2023.122036","DOIUrl":"https://doi.org/10.12677/fia.2023.122036","url":null,"abstract":"With the rapid development of the Chinese economy, Yili Group, as a leading company in China’s dairy industry, deeply understands the significant strategic concept of","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Study of the Impact of Changes in the New Revenue Standard on the Quality of Analysts’ Earnings Forecasts 新收入准则变动对分析师盈利预测质量的影响研究
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.122039
潇姣 郭
{"title":"A Study of the Impact of Changes in the New Revenue Standard on the Quality of Analysts’ Earnings Forecasts","authors":"潇姣 郭","doi":"10.12677/fia.2023.122039","DOIUrl":"https://doi.org/10.12677/fia.2023.122039","url":null,"abstract":"Revenue is an important part of financial reporting, which not only reflects the past operating conditions of enterprises, but also is an important basis for predicting the future development of enterprises. In recent years, the implementation effect of the new income standard has received widespread attention in the academic community. Therefore, taking Chinese listed companies from 2015 to 2019 as a sample, using the double difference model, based on the information asymmetry theory and limited attention theory, the impact of the implementation of the new revenue standard on the quality of analysts’ earnings forecast is empirically studied, in order to provide useful reference for the optimization of policy standards. The results show that the new revenue standard improves the comparability and information disclosure quality of enterprise accounting information, improves the information environment, and allows analysts to obtain more valuable information through publicly available information at low cost, which improves the accuracy of analysts’ forecasts, reduces the divergence of analysts’ forecasts, and significantly improves the quality of analysts’ earnings forecasts. The analysis of the heterogeneity of analyst earnings forecasts shows that the stronger the audit oversight, the more significant the positive impact of the change in revenue standards on analysts’ forecasts.","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Path Research of Commercial Banks Financial Professional Talents Training in the New Era 新时期商业银行金融专业人才培养路径研究
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.121003
丽媛 闫
{"title":"The Path Research of Commercial Banks Financial Professional Talents Training in the New Era","authors":"丽媛 闫","doi":"10.12677/fia.2023.121003","DOIUrl":"https://doi.org/10.12677/fia.2023.121003","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Study of the Impact of Corporate ESG Performance on the Cost of Debt 企业ESG绩效对债务成本的影响研究
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.121008
子强 王
{"title":"A Study of the Impact of Corporate ESG Performance on the Cost of Debt","authors":"子强 王","doi":"10.12677/fia.2023.121008","DOIUrl":"https://doi.org/10.12677/fia.2023.121008","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of ESG on Corporate Performance under the Dual Carbon Background—A Case Study of Mengniu Dairy 双碳背景下ESG对企业绩效的影响——以蒙牛乳业为例
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.122023
明珺 何
{"title":"The Impact of ESG on Corporate Performance under the Dual Carbon Background—A Case Study of Mengniu Dairy","authors":"明珺 何","doi":"10.12677/fia.2023.122023","DOIUrl":"https://doi.org/10.12677/fia.2023.122023","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Research on the Impact of Digital Transformation on Corporate Financial Performance 数字化转型对企业财务绩效的影响研究
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.122024
静 李
{"title":"Research on the Impact of Digital Transformation on Corporate Financial Performance","authors":"静 李","doi":"10.12677/fia.2023.122024","DOIUrl":"https://doi.org/10.12677/fia.2023.122024","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
A Study of the Impact of Corporate Environmental, Social and Corporate Governance (ESG) Performance on the Efficiency of Corporate Investment 企业环境、社会和公司治理(ESG)绩效对企业投资效率的影响研究
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.121015
瑞琦 刘
{"title":"A Study of the Impact of Corporate Environmental, Social and Corporate Governance (ESG) Performance on the Efficiency of Corporate Investment","authors":"瑞琦 刘","doi":"10.12677/fia.2023.121015","DOIUrl":"https://doi.org/10.12677/fia.2023.121015","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Discussion and Practice of Enterprise Special Audit Investigation under the New Normal—Taking Hangzhou Tobacco as an Example 新常态下企业专项审计调查的探讨与实践——以杭州烟草公司为例
国际会计前沿 Pub Date : 2023-01-01 DOI: 10.12677/fia.2023.121018
望 徐
{"title":"Discussion and Practice of Enterprise Special Audit Investigation under the New Normal—Taking Hangzhou Tobacco as an Example","authors":"望 徐","doi":"10.12677/fia.2023.121018","DOIUrl":"https://doi.org/10.12677/fia.2023.121018","url":null,"abstract":"","PeriodicalId":57825,"journal":{"name":"国际会计前沿","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66252691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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