若干会计提示
本站原创 论文题目：基于流量的上市公司财务危机预警研究
外文题目：Based on Cash Flow Financial Distress of Listed Companies
中文关键词：财务危机预警；流量；Logit模型；费雪判别模型
英文关键词：Financial Crisis; cash flow; Logit Model；Fisher discriminant model
中文摘要：目前国内关于流量的研究主要集中在对流量信息的相关性和可靠性的论证上，真正研究流量财务危机预警的文章并不多，而且普遍地将流量作为辅助指标来改进传统财务危机预警模型。这些研究虽然都有重要的价值，但因其没有摆脱传统财务会计的桎梏，局限性日益显现。
20世纪70年代以来，随着决策有用性会计目标的流行，流量信息越来越受到了普遍关注。国内外已有研究表明，流量在财务困境企业与非财务困境企业之间有着显著性差异，流量具有财务危机预警能力。过去和现在的流量应能很好地反映企业的价值和破产概率。这些研究有重要的价值，但是很少有学者专门研究流量，特别是流量的组合的虚拟指标，流量的重要作用没能够体现出来，正是基于以上原因，论文尝试运用中国资本市场的数据，从流量视角研究企业财务危机预警问题。在总结国内外企业财务危机预警研究的基础上，探讨了现有企业财务危机预警系统的局限性，指出企业财务危机预警系统呼唤流量。本文通过建立Logit模型和费雪判别模型，在分析和验证流量信息的功能之后，提出流量是企业财务的报警器，企业应该建立流量财务危机预警系统。
英文摘要：At present, researches on the cash flow cash flow of information focused on the relevance and reliability of the demonstration, the real cash flows of the financial forecast of all and generally as a secondary indicator of cash flow to improve the traditional financial early warning models. These studies he important value, but its not free from the shackles of traditional financial accounting, the limitations become increasingly apparent.
70 years since the 20th century, with the objective of decision usefulness of the popular accounting, cash flow information has been widespread concern. Domestic and international research has shown that the cash flow difficulties in the financial business and non-financial difficulties were significantly different between enterprises, cash flow has a financial early warning capability. Past and present cash flows should be a good value and reflect the company's bankruptcy probability. These studies he important value, but its not free from the shackles of accrual accounting, the limitations become increasingly apparent. It is for these reasons, the paper try to use China's capital market data, cash flows from the perspective of corporate financial early warning. In summing up domestic and foreign enterprises on the basis of the financial early warning research, review of existing corporate financial early warning system limitations, pointed out that the corporate financial early warning system called cash flow. In the analysis and verification of cash flow information function, the proposed cash flow alarm is the corporate finance, corporate finance cash flow should be established early warning systems. Logit model established by empirical analysis to study the financial plight of the cash flow characteristics.
论文题目：我国上市公司控制权转移与盈余质量关系的研究
外文题目：A Study of the Relationship between Control Right Traner and Earnings Quality
作者：冯红卿
导师：佟岩
中文关键词：上市公司；控制权转移；盈余质量
英文关键词： Listed company；control right traner；Earnings quality
中文摘要： 公司控制权问题是公司治理的核心，也是实务和理论界一直关注的热点。公司控制权的配置模式将对公司的行为特征造成一系列的影响。近几年来，随着我国资本市场的发展，上市公司发生控制权转移的事件越来越多。在我国控股股东对上市公司具有较强控制力的背景下，控股股东在控制权转移过程中可能会采取一系列的措施对上市公司的财务会计信息进行操纵以获得私人利益，从而降低了公司的盈余质量。因此，如何评价控制权转移过程中盈余质量的变化，以及如何提高控制权发生转移后上市公司的盈余质量具有重要的现实意义。
基于此，本文利用修正的Jones模型，对2007—2008年我国深沪两市发生控制权转移的上市公司的盈余质量进行了实证分析。本文第一部分的研究结论主要为：（1）上市公司在控制权转移前会调减盈余，在控制权转移后会调高盈余，与控制权未转移公司相比，控制权转移公司的盈余质量较差；（2）上市公司在控制权转移后会进行更大程度的调高盈余，控制权转移后与控制权转移前相比，盈余质量较差。为了进一步研究产生这种差异的原因，本文接着对控制权转移后控股股东的性质以及董事长是否变更对样本公司盈余质量的影响进行了研究，实证结果发现：（1）控制权转移后由国有企业控股的上市公司的盈余质量要好于由非国有企业控股上市公司。（2）控制权转移后董事长没有发生变更的上市公司的盈余质量要好于董事长发生变更的上市公司的盈余质量。论文最后就如何提高上市公司控制权转移的盈余质量提出了若干政策建议。
英文摘要： Control right is the essential problem of corporate governance, and different arrangement of control rights affects companies' decisions. Recently, with the development of Chinese capital market, the quantity and proportion of control rights traners of listed companies are increasing more and more. In our country, Controlling shareholder has a stronger ability to control listed companies .Controlling shareholder might adopt a series of measures to manipulate accounting information of the firm for his private benefits in the process of control right traner, and it will decrease the quality of accounting information. How to comment and increase the earnings quality during and after control right traners has important practical significance.
Using a modified version of the Jones model, we examine the earnings quality of the listed companies whose control rights were tranerred in Shanghai Stock Exchange and Shenzhen Stock Exchange from 2007—2008.The main conclusions of the first section of this article are :(1)the listed companies he incentives to decrease (increase) the reported earnings before (after) the control rights were tranerred. The earning quality of listed companies whose control rights were tranerred is lower than that of their counterparts.(2)the listed companies he greater incentives to increase the reported earnings after the control rights were tranerred, which leads a lower earnings quality than before. Next we tested two factors that influence the earnings quality of listed companies after control right traner. The first is the nature of new controlling shareholder and the next is whether the chairman of the board changed. The main conclusions of this section are:(1)The corporations whose new controlling shareholder are state-owned enterprises he better earnings quality than those whose new controlling shareholder are non-state-owned enterprises.(2)The corporation has lower earnings quality when the chairman of the board changed after control right tranerred. Finally, we made several policy recommendations on how to improve the earnings quality during control right traner.
论文题目：内部控制对盈余管理影响的实证研究
外文题目：the Effect of Internal Control on Earnings Management
作者：齐康
导师：张秀梅
中文关键词：内部控制；盈余管理
英文关键词： Internal Control;Earnings Management
中文摘要：随着萨班斯法案的提出，公司的内部控制制度越来越受到理论界和实务界的广泛关注。内部控制是否存在缺陷直接影响到公司对外披露的信息质量和可靠性，这对于外部利益相关方具有至关重要的作用。由于经济事务的日益复杂，会计准则给予企业一定的政策选择权，上市公司可以在准则允许的范围内进行盈余管理。在信息不对称的情况下，是否完善公司的内部控制机制就可以有效地降低盈余管理的程度，这就是本文的研究问题。
本文以2007—2010年深沪两市房地产行业公司为研究样本，以内部控制制度的建立健全情况为内部控制质量的替代变量（主要评价指标为是否披露内控自我评价报告），采用截面修正的Jones模型估计的操纵性应计利润来衡量盈余管理程度，研究内部控制与盈余管理的相关性。另外分别加入了代表公司规模、财务指标、股权性质、股权结构、外部审计等变量作为模型的控制变量，建立回归模型进行分析检验进而得出结论：内部控制越完善，公司盈余管理的程度越低。除此之外，本文还基于不同的盈余管理方向和治理结构分别进行多组回归分析，力求找出当前上市公司进行盈余管理操纵利润的症结所在。基于本文的分析和得出的结论，本文提出多项政策性建议，公司应不断完善内部控制制度，提高内部控制信息披露质量，这是公司的盈余质量得到进一步提升，市场经济有序健康发展的可靠途径。
英文摘要：As the promulgation of Sarbanes-Oxley Act, the company's internal control system is paid close attention extensively both in theory and practice. Whether the internal control has defects or not has great effect directly on the quality and reliability of the information disclosure, which is very important to external stakeholders of the firms. Due to the increasing complexity of economic affairs, accounting standards for enterprises give firms some policy options. Then the listed companies can manipulate the earnings to some extent within the guidelines permitted. In the case of asymmetric information, whether to improve the company's internal control mechani can reduce the level of earnings management is the focus of research lie. This is the problem that this article is to study.
In this paper, it takes the real estate companies of 2008--2010 listed in Shanghai and Shenzhen Stock as the research samples. And in order to measure the explanatory variable, it takes the situation of establishment and improvement of internal control as alternative variables (the main evaluation index is whether to disclose the internal control self-evaluation report or not). In addition, modified Jones model is applied to measure earnings management. The purpose of the research is to learn the association of internal control and earnings management. In addition, they’re added into the model as control variables which are variables of company size, financial index, stock characters, stock right structure, external audit and etc. We make a series of regression research and conclude that the more perfect the internal control establishes, the lower possibility the company manipulates earnings. And then we make other tests accounting to various earnings management directions and stock right structure in this article, in order to search for why so many firms tend to manipulate earnings at present. We propose four policy suggestions in the end. In a word, the listed companies should improve internal control establishment, and then enhance quality of earnings information disclosed. It’s the reliable way to make our market economy develop in healthy and in order.
论文题目：我国房地产上市公司高管薪酬影响因素的研究
外文题目：A Study on Contributing Factors of Executives Compensation of Listed Real Estate Companies in China
作者：吴巧咪
导师：张秀梅
中文关键词：房地产；高管薪酬；影响因素
英文关键词： Real estate; Executive pay; Factors
中文摘要： 随着知识经济时代的到来和全球经济一体化步伐的加快，房地产企业间的竞争愈演愈烈。而在现代房地产企业中，高级管理人员已经成为公司的主体、发展中枢和宝贵的人力资源，他们负担着关乎企业生存和发展的一系列重大战略决策。因此，企业的竞争渐渐蔓延到人才的竞争。如何激励高管人员为提高公司效益而努力工作成为关键性的一个问题。激励高管的方式有很多，薪酬是其中最直接、最原始和最有效的一种手段。由此可知，对房地产上市公司高管薪酬的研究在经济发展中处于日益重要的地位。对于高管薪酬的研究，有利于完善薪酬理论，推动薪酬制度的完善。
本文将基于委托理论、管理激励理论、人力资本论、权变理论、管理者权利论和社会比较理论等理论基础，以2008年-2010年沪房地产上市公司为研究样本，从公司特征、公司治理结构以及高管个人特征三个方面来分析对高管薪酬的影响因素。本文首先对样本进行了描述性统计分析，发现房地产上市公司高管薪酬呈现逐年上涨的趋势，整体薪酬较高，且企业间的差距较大。资产规模也在逐年扩大。然后，建立模型，利用spss统计软件对影响高管薪酬的因素进行了实证检验，检验结果显示，房地产上市公司薪酬水平与公司规模、独立董事薪酬、高管年龄和会计业绩四个因素存在显著正相关关系，与市场业绩和国有股持股比例存在显著的负相关关系。与公司所在地、公司年龄、高管持股比例、董事会规模、独立董事比例、高管年龄以及两职兼任情况不存在显著的相关关系。
根据上述的发现，本文针对我国房地产上市公司高管薪酬体制改善提出了几点建议：首先应完善绩效评价指标体系，加强高管薪酬与公司业绩的关联程度；其次，建立长期激励机制；再次，提高独立董事的独立性；最后，完善信息披露，加大薪酬的透明度。
英文摘要： With the knowledge economy era and acceleration of global economic integration, the competition between real estate companies became more and more incentive. While in the modern real estate enterprise, the company's senior management has become the subject of a company, the central of development and valuable human resources. They are responsible for the issue of business survival and the development of a series of major strategic decisions. Therefore, the competitiveness of enterprises gradually spread to the talent competition. How to motivate executives to work hard to improve company efficiency has become a critical issue. There are many ways to motivate executives, while remuneration is one of the most direct, original and effective means. From this, we can easily find, the reach of executive incentive in real estate industry has became more and more important. The study of executive salary will help to improve the compensation theory and promote the improvement of the pay system.
This paper is based on principal-agent theory, incentive theory, management theory of motivation, human capital thorny, contingency theory, mangers theory and social comparison theory. The statistic is based on real estate companies listed in Shanghai and Shenzhen on form 2008 to 2010. On the factors of corporate identity, corporate governance, executives of personal characteristics, this paper tries to analysis affecting factors of executive compensation. First the study of description found that the real estate executives’ composition has an upward trend year by year, but the gap between different enterprises is large. Besides, the assets of the companies expand year by year. Then this paper establishes a mathematical model, and use statistical software to analysis the statistics. The conclusions are as follows: listed real estate companies’ executive pay has a significant positive correction with company size, independent directors' remuneration, executive age and accounting performance, while it has a negative correlation with stock market performance and proportion of state-owned shares. At the same time this paper did not find significant correction between listed real estate companies’ executive pay and company location, time from listing, ratio of executives stakes, board size, proportion of independent directors, executives age, two part time jobs.
Based on the above out comings, this paper gives out some suggestions to improve executive pay system. Firstly, performance evaluation system should be improved to strengthen the correction between executive pay and company performance. Secondly, establish long-term incentives. Thirdly, improve the independence of independent directors. Finally, improve the information disclosure, increased transparency of the remuneration.
论文题目：上市公司EVA与企业价值相关性的研究
外文题目：Study on the value relevance of EVA of listed company in China
作者：李杰
导师：魏素艳
中文关键词：经济增加值；价值相关性；净利润；上市公司
英文关键词：economic value added; value relevance; net profit; listed company
中文摘要：摘要
经济增加值（Economic value added，简称EVA）理论上归属于微观经济学中的“经济利润”的范畴，在调整后的会计利润的基础上考虑了资本使用的机会成本，能够较为客观的反映企业为股东创造的价值。EVA不但是一种会计理论的创新，也是管理思想的创新，在发达国家许多大型跨国公司成功的实践已经证明了其理论的先进性。但EVA在我国的应用才刚刚拉开帷幕，2010 年 1 月 1 日起国资委正式开始对其监管的所有央企实行经济增加值（EVA）考核，以引导企业做强主业，提升资产管理水平，提高资本使用效率，实现企业的可持续发展。
因EVA的各组成部分要因企业的实际情况而异，所以发达国家的EVA理论不能直接硬套中国实际，EVA的中国化需要一个过程，诸如我国上市公司EVA应设置哪些调整项目、企业价值相关性是怎样的等问题尚待解答。本文的目的正是探究我国上市公司EVA的企业价值相关性,实证央企考核办法中EVA计算方法的适当性，为EVA在我国的推广和应用提供经验数据。
本文首先回顾了EVA价值相关性研究的相关文献，然后概述了EVA理论，从理论上先论证了EVA的企业价值相关性，然后选取了2008年至2010年927家沪市制造业上市公司的财务数据，对EVA指标与上市公司价值的相关性进行检验.
检验结果表明EVA在我国上市公司的价值相关性有所提高，对股价的解释能力与净利润指标相当，且好于经营净流量对股价的解释能力。央企考核办法中EVA的计算方法比较适合当前我国企业的现状，但有进一步发展、提升的空间。比如资本成本率定的过低，应该根据企业的实际风险情况进行调整；会计调整项目太简略，应该也应根据不同企业的实际情况进行选择和舍弃，这样才能进一步提高其企业价值相关性。
英文摘要：Abstract
Economic value added (shorter form EVA), in terms of theory, belongs to the category of economic profit for the microeconomics. After adjusted the distorted items for accounting profits, EVA deliberates the capital opportunity cost, and it can reflect objectively the newly created values for the shareholders by a company. EVA is not only an innovation of accounting theory but also an innovation of management thinking. It has already been proved the advanced of its theoretical nature by many big multinational corporations according to their succesul practice in developed countries. However, the application of EVA in China has just kicked off. From January 1, 2010, the SAC started its implementation to use economic value added (EVA) to evaluate all central enterprises’ operating performance to strengthen the primary industry, enhance asset management and improve capital efficiency, and achieve sustainable development.
The components of EVA may vary according to the actual situation the enterprises， so we can’t apply the EVA theory of developed countries directly into China. It needs a process to use EVA in China, because there are some problems to solve, such as what adjusted projects should be set in listed companies, how about the enterprise value relevance of EVA. The purpose of this paper is to explore the enterprise value relevance of EVA of listed company in our country, to test the appropriateness of the EVA calculation method in the central enterprises assesent rule issued by the SAC, and to provide empirical data for the promotion and the application of EVA in our country.
This paper first reviews the relevant literature of the value relevance of EVA, summarizes the theory of EVA，and demonstrates the value relevance of EVA in theory, and then selects the financial data of 927 manufacturing companies from 2008 to 2010 in Shanghai stock market to study the correlation between the EVA index and the enterprise value of listed companies.
The results show that the correlation has increased between EVA and companies’ value in Chinese listed companies, EVA’s capacity of interpretation on stock price is the same as the retained profits and better than the cash flow . The method of the EVA’s calculation in the central enterprise assesent is very suitable for the enterprises in our country, but there is space for further development, and improvement, such as the capital cost rate is too low and should be adjusted according to the actual situation of Enterprise’s risk; accounting adjusted project is too simple, we should choose or discard different projects according to the actual situation of the enterprises. Only in this way can we further improve the enterprise value relevance of EVA.
论文题目：音像制品进销存管理系统的设计与实现
外文题目：Design and Implementation of the Audio-visual products Purchase Sales Inventory Management System
作者：宋超
导师：闫达远
中文关键词：进销存管理；Delphi；MySQL
英文关键词：Puchase Sales Inventory management; Delphi; MySQL
中文摘要：随着企业的发展以及软件开发的逐步成熟，进销存系统的应用也越发广泛，这使得原来繁重而又容易出错的进销存管理变得简单而有条理，它不仅能够节省大量的人员成本，也使管理变得可靠方便。在网络经济的时代背景下，能否进行有效的进销存管理已经成为中小企业存身立业的头等要事。由于本人长期辅助管理一家音像批发商户，有较长时间的进销存软件使用经验，因此更加深深地体会到一套好的进销存管理系统对提高企业管理效率和经济效益的重要性。
因此，本文主要阐述了如何利用系统功能模块化的设计在Delphi开发平台上设计出具有良好架构的音像制品进销存管理系统。开发该系统的整个过程可分为四个部分：首先，通过利用软件工程的部分知识，对音像制品的营销业务需求进行了一个详细的调查，并以调查的结果分析出了该系统的基本需求；在获取了基本的系统功能需求后，通过利用数据库原理，抽象出该系统的ER图，并以此为基础利用MySQL设计出该系统的数据库；然后利用面向对象的分析方法来分析和设计该系统的架构，在设计的过程中，将系统的功能模块化，将问题划分成若干个小问题，分而治之。最后，对整个系统的各个功能模块进行必要的系统测试和系统调试，完善丰富其功能。
本次实践，为中小型商户提供了一套行之有效的进销存管理模式与方法，针对音像销售这一行业的特点，本系统在传统的进销存管理系统的基础上加入了基本的会计功能，使得很多不具备专业知识的人员可以轻松的使用本系统对商户进行管理。在设计开发的过程中，最大的体会是在设计进销存管理系统这类软件时，软件开发前期的需求分析和软件开发过程中的框架设计对于整个软件是多么的重要，管理系统设计的越合理高效，营销人员的管理工作就能够更加系统化、规范化、简易化和智能化，从而达到提高管理效率的目的。
英文摘要：With the development of enterprises and the gradual maturity of software development, Invoicing System makes arduous and error prone original inventory management easy and organized; It can not only se a lot of personnel costs, but also makes management changes he reliable and convenient. In the background of the network economy, can effectively take shelter inventory management has become the Founding of the top events for Es. Because I am a long-term management of audio and video auxiliary agent wholesale business, he a longer time, Invoicing software experience, it is more deeply appreciate a good inventory management system to improve efficiency and cost-effective.
Therefore, this article describes how to use a modular design system function in Delphi development platform architecture design audio-visual products with good inventory management system. The entire process of development of the system can be divided into four parts: first part through the use of software engineering knowledge, the marketing of audio and video products demand a detailed investigation, and to analyze the results of the survey the basic needs of the system. In access to basic system function requirements, through the use of database theory, abstract E-R of the system map, and as a basis to design the system using MySQL database. Secondly, the use of object-oriented analysis method to analyze and design the system architecture, the design process, the system features modular, the problem is divided into several all problems, divide and rule. Finally, each module of the system to make the necessary system testing and system debugging, rich sound of their functions.
The practice, for all and medium businesses to provide a set of effective models and methods developed in the design process, the greatest experience in the design of such software inventory management systems, software development, requirements analysis early and the software development process framework design for the entire software is very important. Management more rational and efficient system design, marketing and management personnel to be more systematic, standardized, simple and intelligent, so as to improve management efficiency.
论文题目：基于Web的财务管理系统凭证模块的研究与实现
外文题目：Research and implementation of Web-based financial management system evidence Module
作者：李帅
导师：商建云
中文关键词：会计财务凭证；系统设计；结构化；NC
英文关键词：Accountancy the finance certificate；the system design；the structure turn；NC
中文摘要：会计凭证是用来记录经济业务，明确经济责任的书面证明，也是登记账簿的依据。填制和审核会计凭证是会计核算工作的始端，也是对经济业务进行日常监督的重要环节。任何单位对于发生的每一笔经济业务，都必须首先填制或取得会计凭证，并经审核无误后，才能作为记账的依据，才能进行记账、算账和编报会计报表等核算工作。填制和审核会计凭证，有利于保证会计信息的真实性质量的要求。以利于加强经营管理上的责任制, 便于有效的发挥会计的监督作用。
本文以会计财务凭证管理系统的开发为背景，详细论述了会计财务凭证管理系统的开发过程及其实现的一些基本功能。详细阐述了会计财务凭证管理系统在开发的各阶段所使用的技术细节，讨论了结构化生命周期法和原型法的开发方法。本系统是基于NC平台作的基于B /S的两层模式的管理系统。为用户提供的一个友好的界面环境。
对其中的问题及其产生的原因进行分析，对开发过程中的感受、得到的经验进行了总结。
英文摘要：This text with accountancy the development of the finance certificate management system for background, discussed an accountancy the development process of the finance certificate management system in detail and in fact now some basic functions. The full text is divided into the overview, the system programming, system analysis, the system design, system realization, system movement and maintenance to tally up totally etc. six. Elaborated an accountancy the finance certificate management in detail at the technique detail use by each stage for develop, discussed structure to turn the development method of the life cycle method and the prototype method. This system is the applied Visual Stodio.NET Be the stage development tool, the Sql server is the backstage database platform of according to two management system of the layer modes of the B/S. An interface environment of amity provided for the customer.
The problem for win as to it's, the output reason carried on comprehensive analysis, folio hair feeling within process, experience for get carried on summary, and give objective evaluation to that system.
论文题目：审计意见与关联交易的相关性研究
外文题目：The Research on the Relevance Between Auditing Opinions and Related Party Transactions
作者：刘晓娜
导师：张秀梅
中文关键词：关联交易；审计意见；相关性；研究
英文关键词：related party transaction；audit opinion；relevance；research
中文摘要： 近年来，随着我国市场经济的发展，证券市场中上市公司的关联交易频繁发生，关联交易的方式越来越多，交易的金额越来越大，已然成为一种引人注目的现象。加之目前由于我国对关联交易的监管体制还不够健全，关联交易凸显的问题也日趋增多，越来越多的非公允性关联交易出现，例如，关联企业利用关联交易转移利润、粉饰报表等等，这不仅仅影响了证券市场资源的有效配置和证券市场的规范发展，而且直接损害了广大投资者和债权人的利益。为避免关联交易呈现更多的非公允性，注册会计师必须加强对上市公司关联交易事项的审计，提供具有信息含量的审计意见。审计意见的披露是市场判断上市公司财务报告的真实性、正确性、合法性的重要依据，近些年来，诸多的学者从上市公司的治理构、财务状况以及事务所的情况与审计意见的相关性进行研究，本文选择从关联交易的角度来研究其与审计意见的相关性，亦具有一定的现实意义。 本文采用规范与实证相结合的研究方法，对审计意见与关联交易的相关性进行了研究。此文主要分为五个部分：第一，绪论部分，介绍了本文的研究背景和研究意义以及研究方法，提出了本文的研究思路和研究的主要的工作内容。第二，文献回顾部分，对国内外的相关文献进行了一个总体的回顾。第三，相关理论分析部分，包括审计意见的相关理论，关联交易以及关联交易审计的相关理论。第四，实证设计部分，本部分主要包括研究假设，变量设置，样本选择与数据来源，研究方法以及实证结果和分析，研究的结论。第五，论文的结论部分，提出政策建议及研究的局限性。 结合实证分析的结果来看，关联交易发生程度越大的上市公司，被出具非标准审计意见的可能性越大。对于存在关联资产租赁、对外提供担保的上市公司，注册会计师给其出具非标准审计意见的可能性越大。上市公司大股东占用上市公司资金与审计意见之间具有不显著的负相关关系，即上市公司的大股东占用上市公司的资金程度越大，会计师事务所对上市公司出具标准审计意见的可能性较小。
英文摘要： In recent years, with the development of market economy, related party transaction of listed firm appears frequently in stock market.The styles of Related party transaction are becoming more and more.Money used on transaction is also increasing.All these he become a noticeable Phenomenon. At present, because China's regulatory regime on related party transactions is not well established,the problems of related party transaction are increasing,more and more non-fair related party transactions appears in listed firms.For example,related enterprises make use of related party transaction tranerring profits, whitewashing reports and so on.This not only affects efficient allocation and Specification development of the stock market, but also harm the interests of investors and creditors directly.In order to decrease the non-fair related party transaction, CPA must strengthen auditing Circumstances of related party transaction and offer the correct audit opinion.The disclosure of audit opinion is the important basis on market evaluation of the financial reports which contain listed companies authenticity,accuracy and legitimacy. In recent years，many scholars research on the listed firm,s management structure,financial situation and the relevance of firm,s audit opinion. This dissertation will study the relevance between related party transaction and audit opinion,which has some practical significance.
论文题目：公司内部治理机制与盈余管理的相关性研究——来自制造业的经验数据
外文题目：
作者：任瑾
导师：孙利沿
中文关键词：公司内部治理机制；盈余管理；股权结构；董事会；监事会
英文关键词：the internal mechanis of corporate governance;earning management;ownership structure;the characteristic of the board of directors;the characteristic of the board of supervisors
中文摘要： 引起我国目前会计信息失真的重要原因之一就是盈余管理被上市公司滥用。对盈余管理的研究有助于完善会计准则，提高会计信息质量，改善公司治理。公司治理包括内部治理机制与外部治理机制，公司内部治理机制是公司治理的核心，故本文就公司内部治理机制与盈余管理进行实证研究。 本文拟采用实证研究的方法，在对公司内部治理机制影响盈余管理机理分析的基础上，进一步对我国上市公司内部治理机制各要素与盈余管理相关性进行实证研究。本文选择2008、2009年制造业上市公司作为研究对象，选取股权结构、董事会特征、监事会特征三方面的指标衡量我国上市公司的内部治理机制。文中首先通过分布检验法来验证了盈余管理的普遍存在性；其次比较了基本横截面Jones模型与截面修正的Jones模型对盈余管理的解释能力，选择拟合优度较好的基本横截面Jones模型；最后用基本横截面Jones模型计算出的盈余管理程度与公司内部治理机制相关变量进行回归分析，得出结论并进行分析。
英文摘要： The misuse of earning management is the main problem of information disclosure in stock market．Research on earnings management will help us to improve the accounting standards, the quality of accounting information and corporate governance. The corporate governance comprises the interior mechanis of corporate governance and the exterior mechanis of corporate governance. The interior mechanis of corporate governance is core of the corporate governance．So the paper will carry on empirical study by using the relevant data of listed companies of our country． The paper uses empirical research methods. Based on the theoretical analysis of the relationship between the internal mechanis of corporate governance and earnings management mechani, the paper carry on regression analysis on the the elements of the internal mechanis of corporate governance and earnings management. Using a sample of 829 listed firms of Shanghai and Shenzhen Stock Exchanges from 2008 to 2009，we develop three multiple regression models to examine how board of directors，board of supervisors and ownership structure affect earnings management．Firstly, the paper try to verify the prevalence of earnings management through the analysis method of distribution .Secondly, based on the comparison of the explanatory power on earnings management using the basic cross-sectional Jones model and modified cross-section Jones model, choosing the basic cross-sectional Jones model to calculate the value of the earnings management. Finally, the paper carry on regression analysis on the value of earnings management calculated by the basic cross-sectional Jones model and the elements of the internal mechanis of corporate governance, and the draw conclusions.
论文题目：上市公司变更会计师事务所影响因素实证分析
外文题目：The Empirieal Research on the Influence Factors of the Certified Public Accountants Changes of the Listed Companies
作者：石晶琳
导师：魏素艳
中文关键词：会计师事务所变更；审计意见；自愿性变更
英文关键词：Certified Public Accountants Changes;Audit Opinion;Initiative Auditor Change
中文摘要： 近年来我国证券市场的审计服务发生了令人瞩目的变化，各年会计事务所变更样本量也在不断增加。为了更好的识别影响我国上市公司变更会计师事务所的因素、让证券监管部门制定符合我国实际情况的相关政策，本文对我国A股上市公司变更会计师事务所的影响因素进行了分析研究。 在回顾国内外相关文献的基础上，本文选择可能影响会计事务所变更行为的若干因素，并分析了各因素对会计师事务所变更的作用。然后结合我国实际情况建立了影响上市公司变更会计师事务所因素的模型。在此基础上，本文通过对样本公司的描述性统计，总结归纳了变更会计师事务所的上市公司的基本特征。并运用SPSS中的Logistci回归，进一步分析上市公司变更会计师事务所的主要影响因素及其作用方向。之后，本文分析了获得的混合样本回归结果，并将各年度回归结果进行比较，以分析其主要影响因素近年来的变化情况，得出影响会计师事务所变更的主要因素包括审计意见类型、财务困境及管理层发生变更等，并对本文的研究局限性进行说明，提出进一步研究的方向。最后，根据本文研究所得出的结论，针对上市公司变更会计师事务所的行业监管和信息披露提出相关的政策性建议。
英文摘要： Nowadays,the Certified Public Accountants Changes of the Listed Companies are increasing.In order to apprehend the trend of such situation and its reason,this article makes a general research on the influence factors of the Certified Public Accountants Changes of the Listed Companies. the author summarizes five variables that may he influence on the Certified Public Accountants Changes of the Listed Companies based on large amount reference.Then a model is constructed for the folloeing analysis.Further more,through the way of descriptive statistics, this article concludes the basic characteristics of those companies who changes their Certified Public Accountants.Then the Logistic regression method is used on the modle to analyze parameters and their role in the direction of the changes.As a result, Audit opinion is found the most significantly related,the following is financial difficulties and the changes of management.then,the author explain the limitations of thisstudy.Finally,based on the conclusions above,the author proposes some policy proposals to the regulation on the Certified Public Accountants Changes of the Listed Companies.
论文题目：公允价值对我国金融类上市公司影响实证分析
外文题目：Analysis on the effect of fair value to our financial listed companies
作者：刘静
导师：赵中秋
中文关键词：公允价值；
英文关键词：fair value; financial listed companies; impacts; counter measures
中文摘要：自2007年1月1日我国财政部公布的39项新企业会计准则生效后，最大的特点之一就是重新引入了“公允价值”计量属性。在1998年的债务重组和非货币易准则中首次尝试提出了运用公允价值，可是由于当时我国要素市场不成熟，缺乏活跃的市场，加之监督机制不健全，公允价值往往难以获得，导致企业在运用这些会计准则时随意性大。继而出现了一些企业利用公允价值操纵利润的现象。所以不得不在2001年停止了公允价值的使用。
英文摘要：在2006年2月15日新会计准则出台，重新引用了公允价值，这次使用同1998年相比，范围有所扩大。公允价值计量属性在新准则的变动，影响最大的行业之一就体现在金融业。这是由金融业的特殊性质及所经营的业务决定的，而且公允价值的运用也是我国金融市场未来发展的需要。所以有必要在理论和数据分析的基础上，将公允价值对金融业的影响程度进行探讨。为此，本文通过对公允价值在金融业的运用情况及其对金融业中据有代表性的一个特殊群体——金融类上市公司的影响进行分析，希望能从研究分析中为今后如何使公允价值在金融业及其他更多领域内更好的发挥其应有的作用提供一点自己的见解。本文共分为五部分，首先绪论部分主要从研究背景、研究意义和研究框架三个方面对论文的展开做一个基本的引入，第二部分主要是关于公允价值的基本理论以及对金融业发展现状的一个简要阐述；第三部分为全文的核心，主要是公允价值应用对金融类上市公司的影响，包括其对财务报表层面的理论影响，以及通过对三年的数据比较进行实例分析；第四部分是讨论在金融业中应用公允价值存在的问题，第五部分是笔者认为在金融业应用公允价值的完善措施。The new Enterprise Accounting Standards made by Ministry of Finance he become effective since January 1， 2007. One of the most important obvious characteristics in the new accounting standards is the use of the fair value measurement model .The fair value measurement model was first applied in the debt recombination and non-monetary transaction criteria in 1998. But due to the immaturity of production element market， the lack of active marketand the inadequate supervised mechani， the fair value is difficult to obtain， resulting in the big random in application of these accounting criteria in the debt recombination ，non-monetary transaction and investment criterion， and it has come to utilize the fair value to control profit by companies. So there was no choice but stop the utilization of it. On February 15， 2006， the new accounting standards come into effect， and it reuses the fair value measurement model， whose range is magnified compared with that in 1998.Due to the reforms of fair value in new accounting standards， one of the most influenced industry is Financial Industry， not only because the fair value has much done with the nature of this Industry and its main business， but also meet the need of the development of the Financial market in the future. So I think it is necessary to analyze the extent of the impact on the financial industry based on the theory and data. On such background， this paper aims to study the influence of the utilization of the fair value in the Financial Industry and to analyze the impacts on a representative group of the Financial Industry----the financial listed companies， in order to offer some references to its better application in the Financial Industry and more fields in the future.This paper encompasses four parts. The first part is mainly about the basic theory of the fair value and the introduction of target on fair value----Financial Industry.
论文题目：企业并购目标上市公司估值方法的研究
外文题目：The method of valuation of listed company in M&A
作者：吕卓
导师：赵中秋
中文关键词：企业价值；并购；价值评估；壳资源
英文关键词：Firm value；M&A；Valuation ；Shell Resources
中文摘要：在全球经济一体化和中国经济迅速崛起的背景下，公司并购的浪潮正以不可阻挡之势向中国袭来，毋庸置疑，中国很快将成为亚洲乃至世界并购活动最活跃的地区之一。企业并购作为资源优化配置的重要手段和企业扩张方式，是一种复杂的战略行为。它涉及到法律、财务、会计、税收等多方面的问题，作为并购的中心环节——公司价值分析与评估，显得尤为重要，是整个并购的核心，价值评估准确与否直接关系到并购的成败。
英文摘要：在企业并购中，虽然决定并购的因素很多，但目标企业自身的价值是最终成交的基础。目前，我国多数企业并购仍采用资产价值评估法对目标企业价值进行评估，对自由流量和企业的期权价值理解还不深入。因此，进行并购企业价值评估的研究，揭示并购中影响企业价值的经济数量关系，能够为改善企业重组效率，提高企业并购的成功率，促进我国企业成功地进行战略性改组提供参考。鉴于此，本文借助西方成熟市场的估值体系对并购中目标企业的价值评估进行重新界定，试图构建一种更为科学、合理和适用中国国情的目标企业的价值评估体系。本文认为，在估值中除了对目标企业内在价值和并购溢价两部分进行评估外，还应考虑由于特殊的市场环境而形成的“壳资源”价值。本文的创新之处在于基于新的市场环境，把目标公司的市场价值与制度本身形成的上市公司壳资源溢价结合起来进行价值评估，具有一定的实用性和前瞻性。本文的研究问题是：在具体的并购实践中，采用何种价值评估方法才能获得可信的企业价值评估结果，如何更好地理解企业价值的内涵，影响定价的因素有哪些。采用理论与实践相结合的研究方法，理论和实践互相促进。在我国企业价值评估理论滞后于实践的情况下，理论的研究更应紧紧围绕市场和企业中出现的突出问题，找出问题发生的原因，提出解决问题的办法。China’s economy has been growing up rapidly with the global economy integrative trend today；due to the tidal we of merger and acquisition(M&A)，which surge to China without any counterchecks；there is no doubt that China will soon become one of the most stirring regions in Asia as well as globally．M&A is a complicated strategy of development and an important way to optimize a11 kinds of resources of the company，which involves low，finance，accounting and tax issues .Analysis and evaluations of the firm value is the hard core of M&A，So it would be very significant and predicate whether it succeed or not for the M&A．Firm value is the basis to succesul acquisition price，a1though there are many other va1uation factors involved. Firm valuation is the core of M&A and the key to succesul merger and acquisition. At present，valuation method based on assets and market is genera11y accepted to va1uate the target Chinese firm. Discounted cash flow method and option pricing method should be understood and studied more to disclose the economic factors relationship of firm valuation and offer some reference to M&A of Chinese firm.This paper attempts to modify western valuation model，and make it most suitable for current China Market environment．The author believes that in a valuation exercise，we should not only take into consideration the intrinsic value of the targeted company, the acquisition goodwill and also the value of shell resources(given the very limited listed companies in China capital market)in current market situation．It is the crucial subject to be studied，that how to understand the conception of firm valuation，What are the factors that affect firm valuation，how to choose the methods of valuation for obtaining re1iab1e result in M&A，and whether 900 million of succesul acquisition price is higher or lower than Kelong’s value.
论文题目：金融危机背景下我国商业银行信用衍生产品研究
外文题目：Research on Credit Derivatives for China’s Commercial Banks during the Financial Crisis
作者：聂汝嫣
导师：王红夏
中文关键词：信用风险
英文关键词：Credit risk; Credit Derivatives; traner the loan risk; financial crisis; Credit Default Swap
中文摘要：摘要信用风险是银行业的主要风险，过去银行主要运用风险分散的手段来降低资产组合的风险集中度，但由于各方面的限制，银行很难通过分散贷款来分散信用风险。20世纪90年代新兴的金融产品—信用衍生产品的出现使这个难题得到了部分解决，信用衍生产品作为一种市场化分散和转移信贷风险的有效工具，近年来在国际市场上得到了快速发展，但在我国仍处于探索阶段。面临着我国商业银行过高的不良贷款比率和过低的资本充足率，信用衍生产品的发展势在必行，但是07年美国次贷危机引发的全球金融危机，使得我国商业银行对信用衍生产品的发展又产生了犹豫，是否应该在我国商业银行发展信用衍生产品引起了多方学者的争论。本论论文旨在金融危机背景下，将信用衍生产品这一新产品引入我国，在我国的金融环境和商业银行条件进行了初步研究，继而探讨在我国商业银行发展的可能性，并选择了信用衍生产品中的信用违约互换对其应用进行了具体的研究。在内容上，本论文首先介绍了发展信用衍生产品的背景、研究的意义，然后对信用衍生产品的种类、定价的基本理论、风险等进行了具体介绍，并对次贷危机和信用衍生产品的关系给出了具体发展过程，第三章对我国商业银行信用风险及发展信用衍生产品的条件、市场环境进行了分析，第四章根据我国商业银行的实际情况，对信用衍生产品在我国商业银行发展进行了初步的设计包括：制度、法律法规、会计等以及在我国的发展步骤。并选择其中的信用违约互换产品给出了具体的设计过程和在我国商业银行试探性发展的例子。最后对金融危机背景下在我国商业银行发展信用衍生产品的可行性给出了总结。关键词：信用风险 信用衍生产品 转移信贷风险 金融危机 信用违约互换
英文摘要：Credit risk is the main risk of the bank system. In the past， banks usually decrease the centralized credit risk of assert portfolios through risk decentralization. Due to various constraints, it is difficult for banks disperse the credit risk by separating the loan. The appearance of Credit Derivatives in the 1990s partly solved this problem. The credit derivatives market as a traner of credit risk dispersion and effective tool in the international market in recent years has been rapid development, but it still in the exploring stage in China. China's commercial banks faced high non-performing loan ratio and low capital adequacy ratio, thus Credit Derivatives is in the imperative way to be developed, but the explosion of the international financial crisis which triggered by U.S. subprime mortgage crisis in 2007 made our commercial banks hesitate again: is it the right time to develop the Credit Derivatives. And at the same time, it also evoked many arguments from scholars. This paper is tried to bring this new product into our country, and analyze the Credit Derivatives’ developing environment and conditions of our commercial banks under the Financial Crisis background.In content, this essay first illustrated the background and the research meaning of the Credit Derivatives, and then introduced the product types, the principle of pricing and risks, besides the relationship between the financial crisis and Credit Derivatives. In chapter 3, the paper analyzed the actuality of our commercial bank, the product develop conditions and our market environment. In chapter 4, this paper designed the developing process of Credit Derivatives in our commercial banks including: system, laws, accountant rules etc. Furthermore, we choose Credit Default Swap as an example to make a detailed designed. The last chapter, the paper made a conclusion to affirm the Credit Derivatives development in our commercial banks under the financial crisis.
论文题目：我国证券
外文题目：The Research of the Share Exchange Merger in Domestic Securities Companies
作者：乔建英
导师：赵中秋
中文关键词：换股合并；借壳上市；价值评估；换股比例
英文关键词：share exchange M&A;reverse merge;appraisal;share exchange rate
中文摘要：证券公司作为证券市场的重要组成部分，净资本规模成为其未来发展的重要制约因素，而公开上市是证券公司扩充净资本的最优的选择。但是由于我国的IPO门槛过高，相对来讲，借壳上市对证券公司更具有吸引力，证券公司被上市公司换股吸收合并成功实现上市。而换股合并是证券公司成功借壳上市重要的一环，对证券公司换股合并的行为研究有很重要的现实意义。我国证券市场实施换股合并的宏观环境已经成熟，微观条件己经形成，随着我国证券市场的不断发展，开展换股合并的必要性日益紧迫。总体来看，换股合并是最为适合中国证券市场实际情况的企业合并方式。本文通过对我国的证券公司实际操作中发生的换股合并案例的总结和分析，对我国的证券公司换股合并的一般特点进行了归纳和总结，并结合具体案例，对换股合并行为中所涉及的双方企业价值评估的方法、换股比例的确定以及会计方法的选择这三个关键问题进行了深入的研究。最后，从宏观的角度分析了我国开展换股合并存在的一些制度性障碍并提出一些可行性的建议。本专题研究中，以我国的证券公司的换股合并作为研究对象以及在换股合并中的会计处理方法的选择是本论文的两大创新之处，对目前我国的证券公司的实际操作有较强的实际意义。但由于在实际研究中，如存在数据收集上的不完整以及数据的真实性等一系列不规范因素的影响，可能会对研究的最终结果产生一定的影响，但不影响本论文在我国证券公司实际操作中的参考价值。
英文摘要：Securities companies are significant components of stock market, but the size of net capital is an important conditioning factor. IPO is the best selection of expansion of net capital. In view of IPO is difficult to achieve, relatively, more and more securities companies choose to finance by reverse merge, and securities companies appear the market by meger by listing companies. As the crucial link of reverse merge, the study of share exchange M&A is of significance.Domestic stock market provides a mature macroeconomic environment and perfect micro-conditions for share exchange M&A. With the development of domestic stock market, share exchange M&A is essential for companies to finance. Overall, share exchange M&A is the fittest way of merger in domestic stock market.We conclude the general characteristic of share exchange M&A of securities compabies by analyzing the M&A cases actually operated among companies of the stock market, from which we deeply study the three key point, how to calculate the share exchange rate and how to choose the fiscal method, Finally, we analyze the obstacle of system for share exchange M&A, then we bring forward our point to offer domestic securities companies some reference in practice.In this special topic, two creative viewpoints, studying the share exchange M&A of domestic securities companies and applying the share exchange M&A in company,s leing stock market, are significative to domestic securities companies. In practical research, there exists effect on final research result, such as half-baked and inaccurate data. But it has no essential influence on the study,s reference price in practical operation.
论文题目：民航资金清算集约化管理模式研究
外文题目：The Research on the Intensive Management Model of Aviation Financing Settlement
作者：胡峰
导师：侯光明
中文关键词：民用航空运输业；民航资金清算管理模式；流程设计；系统设计
英文关键词：Civil Aviation; The Management Model of Aviation Financing Settlement; Process Designing; System Designing
中文摘要：民用航空运输业是世界各国经济发展的重要支柱产业，具有资金投入大、运营成本高、安全责任重等特征，其中民航资金的控制与管理成为各国民航发展的重要基础。由于民航收入会计的行业特殊性，使得航空公司销售收入成为全行业资金再分配的源头，本文研究的“民航资金清算管理”是行业资金再分配的主要手段，是确保民航资金回笼的重要保障。
英文摘要：我国民航由中国民用航局（以下简称“民航总局”）履行全行业的管理者职能，其中民航资金清算管理职能由民航总局清算中心（以下简称“清算中心”）负责。民航资金是民航总局实施我国民航行业基础设施建设、推动行业发展的重要资金来源，也是加强宏观调控职能的重要手段之一。我国民航资金年清算量超过200亿元，清算航班超过500万架次，清算单位涵盖航空公司、机场、空管单位等500余家。我国民航长期处于初步发展阶段，发展迅猛，但大而不强；民航各级管理机构局限于“重飞行、重安全、重设施”，而忽略了管理建设，尤其是民航资金清算管理一直缺乏全局性的管理规划。民航资金清算管理模式落后、格局分散，缺乏统一的流程，缺乏安全稳定的信息化系统，资金清算不准确、资金回笼周期长、资金周转速度慢，整体效率较低，远远落后于国际民航先进水平，制约了我国民航的持续快速健康发展。本文旨在通过对我国和国际民航资金清算管理历史、现状及发展趋势的研究，分析当前民航资金清算管理的需求，研究并制定出一套高度集约化的民航资金清算管理模式，该模式以业务流程为核心、以管理系统为手段，包括流程设计和系统设计，并将通过一定的测试来论证该模式的合理性与先进性。本文研究的民航资金清算管理模式将以清算中心为基点，整合统一民航各项资金的清算管理流程，并建立先进的清算管理系统，改变流程分散格局，加强清算管理信息自动化程度，提高我国民航资金清算的完整性、准确性与及时性，提高资金清算管理效率，确保资金完整回笼，加速资金良性循环，强化民航总局对民航资金的调控与监管，最终促进我国民航事业的持续快速健康发展。Civil Aviation is important for the world’s economy, needing large investment, high operating costs, so the Aviation Financing Settlement Management is useful for the development of Civil Aviation. And can help control and protect the funds of Civil Aviation. Civil Aviation Administration of China (CAAC) is the manager for the Civil Aviation. Civil Aviation Administration of China Settlement Center (CAACSC) is responsible for the settlement of Civil Aviation funds. Civil Aviation funds are the foundation for the Civil Aviation developing. The annual settlement funds of China Civil Aviation is more than 20 billion RMB, and more than five million flights. Including Airlines, airport and ATC eg, more than 500 units。China Civil Aviation has been in a squab stage for a long-term, all management levels of civil iation units focus narrowly on flight, on safety and on facility, which are top priority things, but neglect a contingent management, especially for the capital settlement funds management in the last century that was in a blind zone. The settlement management of civil iation was in a dispersed pattern. It was a lack of security and stability information systems as well. After researching the historical background of domestic and the International Civil Aviation settlement system, and the requirements, this document developed a model of China civil iation settlement management. The business processes is the core, and the Management system is the means, including process designing and system designing.This Model base on the CAACSC, to promote CAAC sustained, rapid and healthy development, adopting a unified process and establishing an advanced settlement management system, changing the pattern of distributed processes, enhancing the automation of information management, improving the civil iation settlement system integrity, accuracy and timely.
论文题目：基于.NET平台的数字化办公管理系统的研究-----客户信息子系统的设计和实现
外文题目：
作者：单煜珺
导师：戴银涛
中文关键词：数字化办公；.NET
英文关键词：The Digital Office；.NET 3-tier；architecture B/S model
中文摘要： 数字办公系统是为适应现代无纸化及网络化办公的趋势，更好地服务于现公的运用系统。本文是基于.NET平台设计的数字化办公系统，针对企事业单位的办公特点，立足于市场化产品定位，帮助各个企事业单位构建自动化、无区域限制的办公环境。该系统包括很多功能模块，诸如客户信息管理、人事管理、采购管理、财务管理、会计管理、销售管理等子系统。该系统为办公室人员提供了可靠的信息和快捷的查询手段，其开发内容主要包括后台数据库的建立和维护以及前台应用程序的开发两个方面。 系统在结构上采用基于B/S的三层架构的设计模型；在数据访问策略上基本都采用存储过程的方式进行；并且设计了一种基于角色操作的安全模型。通过对各层模块功能的划分，对各个模块进行了合理的部署，使系统具有结构清晰、性能稳定、扩展灵活的特点，能快速的满足业务和市场的变化和发展。 整个系统产品的设计开发分为三大阶段：第一阶段基于整体系统设计模式和构架结构，进行基本框架构建及其客户信息管理子系统、人事管理子系统的设计开发；第二阶段其他子系统的调研设计开发；第三阶段基于前两个阶段的产品，面向各个业务领域进行系统模块化整合，形成各个领域的ERP系统。
英文摘要：关键词：数字化办公 .NET 三层架构 B/S模式The digital office system is for adapting to the modern with no paper at all and networked trend that handle official business, serve and handle official business modernly and operate better, a set of office automated systems applied to the every profession and trade enter
外文题目：Based on Cash Flow Financial Distress of Listed Companies
中文关键词：财务危机预警；流量；Logit模型；费雪判别模型
英文关键词：Financial Crisis; cash flow; Logit Model；Fisher discriminant model
中文摘要：目前国内关于流量的研究主要集中在对流量信息的相关性和可靠性的论证上，真正研究流量财务危机预警的文章并不多，而且普遍地将流量作为辅助指标来改进传统财务危机预警模型。这些研究虽然都有重要的价值，但因其没有摆脱传统财务会计的桎梏，局限性日益显现。
20世纪70年代以来，随着决策有用性会计目标的流行，流量信息越来越受到了普遍关注。国内外已有研究表明，流量在财务困境企业与非财务困境企业之间有着显著性差异，流量具有财务危机预警能力。过去和现在的流量应能很好地反映企业的价值和破产概率。这些研究有重要的价值，但是很少有学者专门研究流量，特别是流量的组合的虚拟指标，流量的重要作用没能够体现出来，正是基于以上原因，论文尝试运用中国资本市场的数据，从流量视角研究企业财务危机预警问题。在总结国内外企业财务危机预警研究的基础上，探讨了现有企业财务危机预警系统的局限性，指出企业财务危机预警系统呼唤流量。本文通过建立Logit模型和费雪判别模型，在分析和验证流量信息的功能之后，提出流量是企业财务的报警器，企业应该建立流量财务危机预警系统。
英文摘要：At present, researches on the cash flow cash flow of information focused on the relevance and reliability of the demonstration, the real cash flows of the financial forecast of all and generally as a secondary indicator of cash flow to improve the traditional financial early warning models. These studies he important value, but its not free from the shackles of traditional financial accounting, the limitations become increasingly apparent.
70 years since the 20th century, with the objective of decision usefulness of the popular accounting, cash flow information has been widespread concern. Domestic and international research has shown that the cash flow difficulties in the financial business and non-financial difficulties were significantly different between enterprises, cash flow has a financial early warning capability. Past and present cash flows should be a good value and reflect the company's bankruptcy probability. These studies he important value, but its not free from the shackles of accrual accounting, the limitations become increasingly apparent. It is for these reasons, the paper try to use China's capital market data, cash flows from the perspective of corporate financial early warning. In summing up domestic and foreign enterprises on the basis of the financial early warning research, review of existing corporate financial early warning system limitations, pointed out that the corporate financial early warning system called cash flow. In the analysis and verification of cash flow information function, the proposed cash flow alarm is the corporate finance, corporate finance cash flow should be established early warning systems. Logit model established by empirical analysis to study the financial plight of the cash flow characteristics.
论文题目：我国上市公司控制权转移与盈余质量关系的研究
外文题目：A Study of the Relationship between Control Right Traner and Earnings Quality
作者：冯红卿
导师：佟岩
中文关键词：上市公司；控制权转移；盈余质量
英文关键词： Listed company；control right traner；Earnings quality
中文摘要： 公司控制权问题是公司治理的核心，也是实务和理论界一直关注的热点。公司控制权的配置模式将对公司的行为特征造成一系列的影响。近几年来，随着我国资本市场的发展，上市公司发生控制权转移的事件越来越多。在我国控股股东对上市公司具有较强控制力的背景下，控股股东在控制权转移过程中可能会采取一系列的措施对上市公司的财务会计信息进行操纵以获得私人利益，从而降低了公司的盈余质量。因此，如何评价控制权转移过程中盈余质量的变化，以及如何提高控制权发生转移后上市公司的盈余质量具有重要的现实意义。
基于此，本文利用修正的Jones模型，对2007—2008年我国深沪两市发生控制权转移的上市公司的盈余质量进行了实证分析。本文第一部分的研究结论主要为：（1）上市公司在控制权转移前会调减盈余，在控制权转移后会调高盈余，与控制权未转移公司相比，控制权转移公司的盈余质量较差；（2）上市公司在控制权转移后会进行更大程度的调高盈余，控制权转移后与控制权转移前相比，盈余质量较差。为了进一步研究产生这种差异的原因，本文接着对控制权转移后控股股东的性质以及董事长是否变更对样本公司盈余质量的影响进行了研究，实证结果发现：（1）控制权转移后由国有企业控股的上市公司的盈余质量要好于由非国有企业控股上市公司。（2）控制权转移后董事长没有发生变更的上市公司的盈余质量要好于董事长发生变更的上市公司的盈余质量。论文最后就如何提高上市公司控制权转移的盈余质量提出了若干政策建议。
英文摘要： Control right is the essential problem of corporate governance, and different arrangement of control rights affects companies' decisions. Recently, with the development of Chinese capital market, the quantity and proportion of control rights traners of listed companies are increasing more and more. In our country, Controlling shareholder has a stronger ability to control listed companies .Controlling shareholder might adopt a series of measures to manipulate accounting information of the firm for his private benefits in the process of control right traner, and it will decrease the quality of accounting information. How to comment and increase the earnings quality during and after control right traners has important practical significance.
Using a modified version of the Jones model, we examine the earnings quality of the listed companies whose control rights were tranerred in Shanghai Stock Exchange and Shenzhen Stock Exchange from 2007—2008.The main conclusions of the first section of this article are :(1)the listed companies he incentives to decrease (increase) the reported earnings before (after) the control rights were tranerred. The earning quality of listed companies whose control rights were tranerred is lower than that of their counterparts.(2)the listed companies he greater incentives to increase the reported earnings after the control rights were tranerred, which leads a lower earnings quality than before. Next we tested two factors that influence the earnings quality of listed companies after control right traner. The first is the nature of new controlling shareholder and the next is whether the chairman of the board changed. The main conclusions of this section are:(1)The corporations whose new controlling shareholder are state-owned enterprises he better earnings quality than those whose new controlling shareholder are non-state-owned enterprises.(2)The corporation has lower earnings quality when the chairman of the board changed after control right tranerred. Finally, we made several policy recommendations on how to improve the earnings quality during control right traner.
论文题目：内部控制对盈余管理影响的实证研究
外文题目：the Effect of Internal Control on Earnings Management
作者：齐康
导师：张秀梅
中文关键词：内部控制；盈余管理
英文关键词： Internal Control;Earnings Management
中文摘要：随着萨班斯法案的提出，公司的内部控制制度越来越受到理论界和实务界的广泛关注。内部控制是否存在缺陷直接影响到公司对外披露的信息质量和可靠性，这对于外部利益相关方具有至关重要的作用。由于经济事务的日益复杂，会计准则给予企业一定的政策选择权，上市公司可以在准则允许的范围内进行盈余管理。在信息不对称的情况下，是否完善公司的内部控制机制就可以有效地降低盈余管理的程度，这就是本文的研究问题。
本文以2007—2010年深沪两市房地产行业公司为研究样本，以内部控制制度的建立健全情况为内部控制质量的替代变量（主要评价指标为是否披露内控自我评价报告），采用截面修正的Jones模型估计的操纵性应计利润来衡量盈余管理程度，研究内部控制与盈余管理的相关性。另外分别加入了代表公司规模、财务指标、股权性质、股权结构、外部审计等变量作为模型的控制变量，建立回归模型进行分析检验进而得出结论：内部控制越完善，公司盈余管理的程度越低。除此之外，本文还基于不同的盈余管理方向和治理结构分别进行多组回归分析，力求找出当前上市公司进行盈余管理操纵利润的症结所在。基于本文的分析和得出的结论，本文提出多项政策性建议，公司应不断完善内部控制制度，提高内部控制信息披露质量，这是公司的盈余质量得到进一步提升，市场经济有序健康发展的可靠途径。
英文摘要：As the promulgation of Sarbanes-Oxley Act, the company's internal control system is paid close attention extensively both in theory and practice. Whether the internal control has defects or not has great effect directly on the quality and reliability of the information disclosure, which is very important to external stakeholders of the firms. Due to the increasing complexity of economic affairs, accounting standards for enterprises give firms some policy options. Then the listed companies can manipulate the earnings to some extent within the guidelines permitted. In the case of asymmetric information, whether to improve the company's internal control mechani can reduce the level of earnings management is the focus of research lie. This is the problem that this article is to study.
In this paper, it takes the real estate companies of 2008--2010 listed in Shanghai and Shenzhen Stock as the research samples. And in order to measure the explanatory variable, it takes the situation of establishment and improvement of internal control as alternative variables (the main evaluation index is whether to disclose the internal control self-evaluation report or not). In addition, modified Jones model is applied to measure earnings management. The purpose of the research is to learn the association of internal control and earnings management. In addition, they’re added into the model as control variables which are variables of company size, financial index, stock characters, stock right structure, external audit and etc. We make a series of regression research and conclude that the more perfect the internal control establishes, the lower possibility the company manipulates earnings. And then we make other tests accounting to various earnings management directions and stock right structure in this article, in order to search for why so many firms tend to manipulate earnings at present. We propose four policy suggestions in the end. In a word, the listed companies should improve internal control establishment, and then enhance quality of earnings information disclosed. It’s the reliable way to make our market economy develop in healthy and in order.
论文题目：我国房地产上市公司高管薪酬影响因素的研究
外文题目：A Study on Contributing Factors of Executives Compensation of Listed Real Estate Companies in China
作者：吴巧咪
导师：张秀梅
中文关键词：房地产；高管薪酬；影响因素
英文关键词： Real estate; Executive pay; Factors
中文摘要： 随着知识经济时代的到来和全球经济一体化步伐的加快，房地产企业间的竞争愈演愈烈。而在现代房地产企业中，高级管理人员已经成为公司的主体、发展中枢和宝贵的人力资源，他们负担着关乎企业生存和发展的一系列重大战略决策。因此，企业的竞争渐渐蔓延到人才的竞争。如何激励高管人员为提高公司效益而努力工作成为关键性的一个问题。激励高管的方式有很多，薪酬是其中最直接、最原始和最有效的一种手段。由此可知，对房地产上市公司高管薪酬的研究在经济发展中处于日益重要的地位。对于高管薪酬的研究，有利于完善薪酬理论，推动薪酬制度的完善。
本文将基于委托理论、管理激励理论、人力资本论、权变理论、管理者权利论和社会比较理论等理论基础，以2008年-2010年沪房地产上市公司为研究样本，从公司特征、公司治理结构以及高管个人特征三个方面来分析对高管薪酬的影响因素。本文首先对样本进行了描述性统计分析，发现房地产上市公司高管薪酬呈现逐年上涨的趋势，整体薪酬较高，且企业间的差距较大。资产规模也在逐年扩大。然后，建立模型，利用spss统计软件对影响高管薪酬的因素进行了实证检验，检验结果显示，房地产上市公司薪酬水平与公司规模、独立董事薪酬、高管年龄和会计业绩四个因素存在显著正相关关系，与市场业绩和国有股持股比例存在显著的负相关关系。与公司所在地、公司年龄、高管持股比例、董事会规模、独立董事比例、高管年龄以及两职兼任情况不存在显著的相关关系。
根据上述的发现，本文针对我国房地产上市公司高管薪酬体制改善提出了几点建议：首先应完善绩效评价指标体系，加强高管薪酬与公司业绩的关联程度；其次，建立长期激励机制；再次，提高独立董事的独立性；最后，完善信息披露，加大薪酬的透明度。
英文摘要： With the knowledge economy era and acceleration of global economic integration, the competition between real estate companies became more and more incentive. While in the modern real estate enterprise, the company's senior management has become the subject of a company, the central of development and valuable human resources. They are responsible for the issue of business survival and the development of a series of major strategic decisions. Therefore, the competitiveness of enterprises gradually spread to the talent competition. How to motivate executives to work hard to improve company efficiency has become a critical issue. There are many ways to motivate executives, while remuneration is one of the most direct, original and effective means. From this, we can easily find, the reach of executive incentive in real estate industry has became more and more important. The study of executive salary will help to improve the compensation theory and promote the improvement of the pay system.
This paper is based on principal-agent theory, incentive theory, management theory of motivation, human capital thorny, contingency theory, mangers theory and social comparison theory. The statistic is based on real estate companies listed in Shanghai and Shenzhen on form 2008 to 2010. On the factors of corporate identity, corporate governance, executives of personal characteristics, this paper tries to analysis affecting factors of executive compensation. First the study of description found that the real estate executives’ composition has an upward trend year by year, but the gap between different enterprises is large. Besides, the assets of the companies expand year by year. Then this paper establishes a mathematical model, and use statistical software to analysis the statistics. The conclusions are as follows: listed real estate companies’ executive pay has a significant positive correction with company size, independent directors' remuneration, executive age and accounting performance, while it has a negative correlation with stock market performance and proportion of state-owned shares. At the same time this paper did not find significant correction between listed real estate companies’ executive pay and company location, time from listing, ratio of executives stakes, board size, proportion of independent directors, executives age, two part time jobs.
Based on the above out comings, this paper gives out some suggestions to improve executive pay system. Firstly, performance evaluation system should be improved to strengthen the correction between executive pay and company performance. Secondly, establish long-term incentives. Thirdly, improve the independence of independent directors. Finally, improve the information disclosure, increased transparency of the remuneration.
论文题目：上市公司EVA与企业价值相关性的研究
外文题目：Study on the value relevance of EVA of listed company in China
作者：李杰
导师：魏素艳
中文关键词：经济增加值；价值相关性；净利润；上市公司
英文关键词：economic value added; value relevance; net profit; listed company
中文摘要：摘要
经济增加值（Economic value added，简称EVA）理论上归属于微观经济学中的“经济利润”的范畴，在调整后的会计利润的基础上考虑了资本使用的机会成本，能够较为客观的反映企业为股东创造的价值。EVA不但是一种会计理论的创新，也是管理思想的创新，在发达国家许多大型跨国公司成功的实践已经证明了其理论的先进性。但EVA在我国的应用才刚刚拉开帷幕，2010 年 1 月 1 日起国资委正式开始对其监管的所有央企实行经济增加值（EVA）考核，以引导企业做强主业，提升资产管理水平，提高资本使用效率，实现企业的可持续发展。
因EVA的各组成部分要因企业的实际情况而异，所以发达国家的EVA理论不能直接硬套中国实际，EVA的中国化需要一个过程，诸如我国上市公司EVA应设置哪些调整项目、企业价值相关性是怎样的等问题尚待解答。本文的目的正是探究我国上市公司EVA的企业价值相关性,实证央企考核办法中EVA计算方法的适当性，为EVA在我国的推广和应用提供经验数据。
本文首先回顾了EVA价值相关性研究的相关文献，然后概述了EVA理论，从理论上先论证了EVA的企业价值相关性，然后选取了2008年至2010年927家沪市制造业上市公司的财务数据，对EVA指标与上市公司价值的相关性进行检验.
检验结果表明EVA在我国上市公司的价值相关性有所提高，对股价的解释能力与净利润指标相当，且好于经营净流量对股价的解释能力。央企考核办法中EVA的计算方法比较适合当前我国企业的现状，但有进一步发展、提升的空间。比如资本成本率定的过低，应该根据企业的实际风险情况进行调整；会计调整项目太简略，应该也应根据不同企业的实际情况进行选择和舍弃，这样才能进一步提高其企业价值相关性。
英文摘要：Abstract
Economic value added (shorter form EVA), in terms of theory, belongs to the category of economic profit for the microeconomics. After adjusted the distorted items for accounting profits, EVA deliberates the capital opportunity cost, and it can reflect objectively the newly created values for the shareholders by a company. EVA is not only an innovation of accounting theory but also an innovation of management thinking. It has already been proved the advanced of its theoretical nature by many big multinational corporations according to their succesul practice in developed countries. However, the application of EVA in China has just kicked off. From January 1, 2010, the SAC started its implementation to use economic value added (EVA) to evaluate all central enterprises’ operating performance to strengthen the primary industry, enhance asset management and improve capital efficiency, and achieve sustainable development.
The components of EVA may vary according to the actual situation the enterprises， so we can’t apply the EVA theory of developed countries directly into China. It needs a process to use EVA in China, because there are some problems to solve, such as what adjusted projects should be set in listed companies, how about the enterprise value relevance of EVA. The purpose of this paper is to explore the enterprise value relevance of EVA of listed company in our country, to test the appropriateness of the EVA calculation method in the central enterprises assesent rule issued by the SAC, and to provide empirical data for the promotion and the application of EVA in our country.
This paper first reviews the relevant literature of the value relevance of EVA, summarizes the theory of EVA，and demonstrates the value relevance of EVA in theory, and then selects the financial data of 927 manufacturing companies from 2008 to 2010 in Shanghai stock market to study the correlation between the EVA index and the enterprise value of listed companies.
The results show that the correlation has increased between EVA and companies’ value in Chinese listed companies, EVA’s capacity of interpretation on stock price is the same as the retained profits and better than the cash flow . The method of the EVA’s calculation in the central enterprise assesent is very suitable for the enterprises in our country, but there is space for further development, and improvement, such as the capital cost rate is too low and should be adjusted according to the actual situation of Enterprise’s risk; accounting adjusted project is too simple, we should choose or discard different projects according to the actual situation of the enterprises. Only in this way can we further improve the enterprise value relevance of EVA.
论文题目：音像制品进销存管理系统的设计与实现
外文题目：Design and Implementation of the Audio-visual products Purchase Sales Inventory Management System
作者：宋超
导师：闫达远
中文关键词：进销存管理；Delphi；MySQL
英文关键词：Puchase Sales Inventory management; Delphi; MySQL
中文摘要：随着企业的发展以及软件开发的逐步成熟，进销存系统的应用也越发广泛，这使得原来繁重而又容易出错的进销存管理变得简单而有条理，它不仅能够节省大量的人员成本，也使管理变得可靠方便。在网络经济的时代背景下，能否进行有效的进销存管理已经成为中小企业存身立业的头等要事。由于本人长期辅助管理一家音像批发商户，有较长时间的进销存软件使用经验，因此更加深深地体会到一套好的进销存管理系统对提高企业管理效率和经济效益的重要性。
因此，本文主要阐述了如何利用系统功能模块化的设计在Delphi开发平台上设计出具有良好架构的音像制品进销存管理系统。开发该系统的整个过程可分为四个部分：首先，通过利用软件工程的部分知识，对音像制品的营销业务需求进行了一个详细的调查，并以调查的结果分析出了该系统的基本需求；在获取了基本的系统功能需求后，通过利用数据库原理，抽象出该系统的ER图，并以此为基础利用MySQL设计出该系统的数据库；然后利用面向对象的分析方法来分析和设计该系统的架构，在设计的过程中，将系统的功能模块化，将问题划分成若干个小问题，分而治之。最后，对整个系统的各个功能模块进行必要的系统测试和系统调试，完善丰富其功能。
本次实践，为中小型商户提供了一套行之有效的进销存管理模式与方法，针对音像销售这一行业的特点，本系统在传统的进销存管理系统的基础上加入了基本的会计功能，使得很多不具备专业知识的人员可以轻松的使用本系统对商户进行管理。在设计开发的过程中，最大的体会是在设计进销存管理系统这类软件时，软件开发前期的需求分析和软件开发过程中的框架设计对于整个软件是多么的重要，管理系统设计的越合理高效，营销人员的管理工作就能够更加系统化、规范化、简易化和智能化，从而达到提高管理效率的目的。
英文摘要：With the development of enterprises and the gradual maturity of software development, Invoicing System makes arduous and error prone original inventory management easy and organized; It can not only se a lot of personnel costs, but also makes management changes he reliable and convenient. In the background of the network economy, can effectively take shelter inventory management has become the Founding of the top events for Es. Because I am a long-term management of audio and video auxiliary agent wholesale business, he a longer time, Invoicing software experience, it is more deeply appreciate a good inventory management system to improve efficiency and cost-effective.
Therefore, this article describes how to use a modular design system function in Delphi development platform architecture design audio-visual products with good inventory management system. The entire process of development of the system can be divided into four parts: first part through the use of software engineering knowledge, the marketing of audio and video products demand a detailed investigation, and to analyze the results of the survey the basic needs of the system. In access to basic system function requirements, through the use of database theory, abstract E-R of the system map, and as a basis to design the system using MySQL database. Secondly, the use of object-oriented analysis method to analyze and design the system architecture, the design process, the system features modular, the problem is divided into several all problems, divide and rule. Finally, each module of the system to make the necessary system testing and system debugging, rich sound of their functions.
The practice, for all and medium businesses to provide a set of effective models and methods developed in the design process, the greatest experience in the design of such software inventory management systems, software development, requirements analysis early and the software development process framework design for the entire software is very important. Management more rational and efficient system design, marketing and management personnel to be more systematic, standardized, simple and intelligent, so as to improve management efficiency.
论文题目：基于Web的财务管理系统凭证模块的研究与实现
外文题目：Research and implementation of Web-based financial management system evidence Module
作者：李帅
导师：商建云
中文关键词：会计财务凭证；系统设计；结构化；NC
英文关键词：Accountancy the finance certificate；the system design；the structure turn；NC
中文摘要：会计凭证是用来记录经济业务，明确经济责任的书面证明，也是登记账簿的依据。填制和审核会计凭证是会计核算工作的始端，也是对经济业务进行日常监督的重要环节。任何单位对于发生的每一笔经济业务，都必须首先填制或取得会计凭证，并经审核无误后，才能作为记账的依据，才能进行记账、算账和编报会计报表等核算工作。填制和审核会计凭证，有利于保证会计信息的真实性质量的要求。以利于加强经营管理上的责任制, 便于有效的发挥会计的监督作用。
本文以会计财务凭证管理系统的开发为背景，详细论述了会计财务凭证管理系统的开发过程及其实现的一些基本功能。详细阐述了会计财务凭证管理系统在开发的各阶段所使用的技术细节，讨论了结构化生命周期法和原型法的开发方法。本系统是基于NC平台作的基于B /S的两层模式的管理系统。为用户提供的一个友好的界面环境。
对其中的问题及其产生的原因进行分析，对开发过程中的感受、得到的经验进行了总结。
英文摘要：This text with accountancy the development of the finance certificate management system for background, discussed an accountancy the development process of the finance certificate management system in detail and in fact now some basic functions. The full text is divided into the overview, the system programming, system analysis, the system design, system realization, system movement and maintenance to tally up totally etc. six. Elaborated an accountancy the finance certificate management in detail at the technique detail use by each stage for develop, discussed structure to turn the development method of the life cycle method and the prototype method. This system is the applied Visual Stodio.NET Be the stage development tool, the Sql server is the backstage database platform of according to two management system of the layer modes of the B/S. An interface environment of amity provided for the customer.
The problem for win as to it's, the output reason carried on comprehensive analysis, folio hair feeling within process, experience for get carried on summary, and give objective evaluation to that system.
论文题目：审计意见与关联交易的相关性研究
外文题目：The Research on the Relevance Between Auditing Opinions and Related Party Transactions
作者：刘晓娜
导师：张秀梅
中文关键词：关联交易；审计意见；相关性；研究
英文关键词：related party transaction；audit opinion；relevance；research
中文摘要： 近年来，随着我国市场经济的发展，证券市场中上市公司的关联交易频繁发生，关联交易的方式越来越多，交易的金额越来越大，已然成为一种引人注目的现象。加之目前由于我国对关联交易的监管体制还不够健全，关联交易凸显的问题也日趋增多，越来越多的非公允性关联交易出现，例如，关联企业利用关联交易转移利润、粉饰报表等等，这不仅仅影响了证券市场资源的有效配置和证券市场的规范发展，而且直接损害了广大投资者和债权人的利益。为避免关联交易呈现更多的非公允性，注册会计师必须加强对上市公司关联交易事项的审计，提供具有信息含量的审计意见。审计意见的披露是市场判断上市公司财务报告的真实性、正确性、合法性的重要依据，近些年来，诸多的学者从上市公司的治理构、财务状况以及事务所的情况与审计意见的相关性进行研究，本文选择从关联交易的角度来研究其与审计意见的相关性，亦具有一定的现实意义。 本文采用规范与实证相结合的研究方法，对审计意见与关联交易的相关性进行了研究。此文主要分为五个部分：第一，绪论部分，介绍了本文的研究背景和研究意义以及研究方法，提出了本文的研究思路和研究的主要的工作内容。第二，文献回顾部分，对国内外的相关文献进行了一个总体的回顾。第三，相关理论分析部分，包括审计意见的相关理论，关联交易以及关联交易审计的相关理论。第四，实证设计部分，本部分主要包括研究假设，变量设置，样本选择与数据来源，研究方法以及实证结果和分析，研究的结论。第五，论文的结论部分，提出政策建议及研究的局限性。 结合实证分析的结果来看，关联交易发生程度越大的上市公司，被出具非标准审计意见的可能性越大。对于存在关联资产租赁、对外提供担保的上市公司，注册会计师给其出具非标准审计意见的可能性越大。上市公司大股东占用上市公司资金与审计意见之间具有不显著的负相关关系，即上市公司的大股东占用上市公司的资金程度越大，会计师事务所对上市公司出具标准审计意见的可能性较小。
英文摘要： In recent years, with the development of market economy, related party transaction of listed firm appears frequently in stock market.The styles of Related party transaction are becoming more and more.Money used on transaction is also increasing.All these he become a noticeable Phenomenon. At present, because China's regulatory regime on related party transactions is not well established,the problems of related party transaction are increasing,more and more non-fair related party transactions appears in listed firms.For example,related enterprises make use of related party transaction tranerring profits, whitewashing reports and so on.This not only affects efficient allocation and Specification development of the stock market, but also harm the interests of investors and creditors directly.In order to decrease the non-fair related party transaction, CPA must strengthen auditing Circumstances of related party transaction and offer the correct audit opinion.The disclosure of audit opinion is the important basis on market evaluation of the financial reports which contain listed companies authenticity,accuracy and legitimacy. In recent years，many scholars research on the listed firm,s management structure,financial situation and the relevance of firm,s audit opinion. This dissertation will study the relevance between related party transaction and audit opinion,which has some practical significance.
论文题目：公司内部治理机制与盈余管理的相关性研究——来自制造业的经验数据
外文题目：
作者：任瑾
导师：孙利沿
中文关键词：公司内部治理机制；盈余管理；股权结构；董事会；监事会
英文关键词：the internal mechanis of corporate governance;earning management;ownership structure;the characteristic of the board of directors;the characteristic of the board of supervisors
中文摘要： 引起我国目前会计信息失真的重要原因之一就是盈余管理被上市公司滥用。对盈余管理的研究有助于完善会计准则，提高会计信息质量，改善公司治理。公司治理包括内部治理机制与外部治理机制，公司内部治理机制是公司治理的核心，故本文就公司内部治理机制与盈余管理进行实证研究。 本文拟采用实证研究的方法，在对公司内部治理机制影响盈余管理机理分析的基础上，进一步对我国上市公司内部治理机制各要素与盈余管理相关性进行实证研究。本文选择2008、2009年制造业上市公司作为研究对象，选取股权结构、董事会特征、监事会特征三方面的指标衡量我国上市公司的内部治理机制。文中首先通过分布检验法来验证了盈余管理的普遍存在性；其次比较了基本横截面Jones模型与截面修正的Jones模型对盈余管理的解释能力，选择拟合优度较好的基本横截面Jones模型；最后用基本横截面Jones模型计算出的盈余管理程度与公司内部治理机制相关变量进行回归分析，得出结论并进行分析。
英文摘要： The misuse of earning management is the main problem of information disclosure in stock market．Research on earnings management will help us to improve the accounting standards, the quality of accounting information and corporate governance. The corporate governance comprises the interior mechanis of corporate governance and the exterior mechanis of corporate governance. The interior mechanis of corporate governance is core of the corporate governance．So the paper will carry on empirical study by using the relevant data of listed companies of our country． The paper uses empirical research methods. Based on the theoretical analysis of the relationship between the internal mechanis of corporate governance and earnings management mechani, the paper carry on regression analysis on the the elements of the internal mechanis of corporate governance and earnings management. Using a sample of 829 listed firms of Shanghai and Shenzhen Stock Exchanges from 2008 to 2009，we develop three multiple regression models to examine how board of directors，board of supervisors and ownership structure affect earnings management．Firstly, the paper try to verify the prevalence of earnings management through the analysis method of distribution .Secondly, based on the comparison of the explanatory power on earnings management using the basic cross-sectional Jones model and modified cross-section Jones model, choosing the basic cross-sectional Jones model to calculate the value of the earnings management. Finally, the paper carry on regression analysis on the value of earnings management calculated by the basic cross-sectional Jones model and the elements of the internal mechanis of corporate governance, and the draw conclusions.
论文题目：上市公司变更会计师事务所影响因素实证分析
外文题目：The Empirieal Research on the Influence Factors of the Certified Public Accountants Changes of the Listed Companies
作者：石晶琳
导师：魏素艳
中文关键词：会计师事务所变更；审计意见；自愿性变更
英文关键词：Certified Public Accountants Changes;Audit Opinion;Initiative Auditor Change
中文摘要： 近年来我国证券市场的审计服务发生了令人瞩目的变化，各年会计事务所变更样本量也在不断增加。为了更好的识别影响我国上市公司变更会计师事务所的因素、让证券监管部门制定符合我国实际情况的相关政策，本文对我国A股上市公司变更会计师事务所的影响因素进行了分析研究。 在回顾国内外相关文献的基础上，本文选择可能影响会计事务所变更行为的若干因素，并分析了各因素对会计师事务所变更的作用。然后结合我国实际情况建立了影响上市公司变更会计师事务所因素的模型。在此基础上，本文通过对样本公司的描述性统计，总结归纳了变更会计师事务所的上市公司的基本特征。并运用SPSS中的Logistci回归，进一步分析上市公司变更会计师事务所的主要影响因素及其作用方向。之后，本文分析了获得的混合样本回归结果，并将各年度回归结果进行比较，以分析其主要影响因素近年来的变化情况，得出影响会计师事务所变更的主要因素包括审计意见类型、财务困境及管理层发生变更等，并对本文的研究局限性进行说明，提出进一步研究的方向。最后，根据本文研究所得出的结论，针对上市公司变更会计师事务所的行业监管和信息披露提出相关的政策性建议。
英文摘要： Nowadays,the Certified Public Accountants Changes of the Listed Companies are increasing.In order to apprehend the trend of such situation and its reason,this article makes a general research on the influence factors of the Certified Public Accountants Changes of the Listed Companies. the author summarizes five variables that may he influence on the Certified Public Accountants Changes of the Listed Companies based on large amount reference.Then a model is constructed for the folloeing analysis.Further more,through the way of descriptive statistics, this article concludes the basic characteristics of those companies who changes their Certified Public Accountants.Then the Logistic regression method is used on the modle to analyze parameters and their role in the direction of the changes.As a result, Audit opinion is found the most significantly related,the following is financial difficulties and the changes of management.then,the author explain the limitations of thisstudy.Finally,based on the conclusions above,the author proposes some policy proposals to the regulation on the Certified Public Accountants Changes of the Listed Companies.
论文题目：公允价值对我国金融类上市公司影响实证分析
外文题目：Analysis on the effect of fair value to our financial listed companies
作者：刘静
导师：赵中秋
中文关键词：公允价值；
英文关键词：fair value; financial listed companies; impacts; counter measures
中文摘要：自2007年1月1日我国财政部公布的39项新企业会计准则生效后，最大的特点之一就是重新引入了“公允价值”计量属性。在1998年的债务重组和非货币易准则中首次尝试提出了运用公允价值，可是由于当时我国要素市场不成熟，缺乏活跃的市场，加之监督机制不健全，公允价值往往难以获得，导致企业在运用这些会计准则时随意性大。继而出现了一些企业利用公允价值操纵利润的现象。所以不得不在2001年停止了公允价值的使用。
英文摘要：在2006年2月15日新会计准则出台，重新引用了公允价值，这次使用同1998年相比，范围有所扩大。公允价值计量属性在新准则的变动，影响最大的行业之一就体现在金融业。这是由金融业的特殊性质及所经营的业务决定的，而且公允价值的运用也是我国金融市场未来发展的需要。所以有必要在理论和数据分析的基础上，将公允价值对金融业的影响程度进行探讨。为此，本文通过对公允价值在金融业的运用情况及其对金融业中据有代表性的一个特殊群体——金融类上市公司的影响进行分析，希望能从研究分析中为今后如何使公允价值在金融业及其他更多领域内更好的发挥其应有的作用提供一点自己的见解。本文共分为五部分，首先绪论部分主要从研究背景、研究意义和研究框架三个方面对论文的展开做一个基本的引入，第二部分主要是关于公允价值的基本理论以及对金融业发展现状的一个简要阐述；第三部分为全文的核心，主要是公允价值应用对金融类上市公司的影响，包括其对财务报表层面的理论影响，以及通过对三年的数据比较进行实例分析；第四部分是讨论在金融业中应用公允价值存在的问题，第五部分是笔者认为在金融业应用公允价值的完善措施。The new Enterprise Accounting Standards made by Ministry of Finance he become effective since January 1， 2007. One of the most important obvious characteristics in the new accounting standards is the use of the fair value measurement model .The fair value measurement model was first applied in the debt recombination and non-monetary transaction criteria in 1998. But due to the immaturity of production element market， the lack of active marketand the inadequate supervised mechani， the fair value is difficult to obtain， resulting in the big random in application of these accounting criteria in the debt recombination ，non-monetary transaction and investment criterion， and it has come to utilize the fair value to control profit by companies. So there was no choice but stop the utilization of it. On February 15， 2006， the new accounting standards come into effect， and it reuses the fair value measurement model， whose range is magnified compared with that in 1998.Due to the reforms of fair value in new accounting standards， one of the most influenced industry is Financial Industry， not only because the fair value has much done with the nature of this Industry and its main business， but also meet the need of the development of the Financial market in the future. So I think it is necessary to analyze the extent of the impact on the financial industry based on the theory and data. On such background， this paper aims to study the influence of the utilization of the fair value in the Financial Industry and to analyze the impacts on a representative group of the Financial Industry----the financial listed companies， in order to offer some references to its better application in the Financial Industry and more fields in the future.This paper encompasses four parts. The first part is mainly about the basic theory of the fair value and the introduction of target on fair value----Financial Industry.
论文题目：企业并购目标上市公司估值方法的研究
外文题目：The method of valuation of listed company in M&A
作者：吕卓
导师：赵中秋
中文关键词：企业价值；并购；价值评估；壳资源
英文关键词：Firm value；M&A；Valuation ；Shell Resources
中文摘要：在全球经济一体化和中国经济迅速崛起的背景下，公司并购的浪潮正以不可阻挡之势向中国袭来，毋庸置疑，中国很快将成为亚洲乃至世界并购活动最活跃的地区之一。企业并购作为资源优化配置的重要手段和企业扩张方式，是一种复杂的战略行为。它涉及到法律、财务、会计、税收等多方面的问题，作为并购的中心环节——公司价值分析与评估，显得尤为重要，是整个并购的核心，价值评估准确与否直接关系到并购的成败。
英文摘要：在企业并购中，虽然决定并购的因素很多，但目标企业自身的价值是最终成交的基础。目前，我国多数企业并购仍采用资产价值评估法对目标企业价值进行评估，对自由流量和企业的期权价值理解还不深入。因此，进行并购企业价值评估的研究，揭示并购中影响企业价值的经济数量关系，能够为改善企业重组效率，提高企业并购的成功率，促进我国企业成功地进行战略性改组提供参考。鉴于此，本文借助西方成熟市场的估值体系对并购中目标企业的价值评估进行重新界定，试图构建一种更为科学、合理和适用中国国情的目标企业的价值评估体系。本文认为，在估值中除了对目标企业内在价值和并购溢价两部分进行评估外，还应考虑由于特殊的市场环境而形成的“壳资源”价值。本文的创新之处在于基于新的市场环境，把目标公司的市场价值与制度本身形成的上市公司壳资源溢价结合起来进行价值评估，具有一定的实用性和前瞻性。本文的研究问题是：在具体的并购实践中，采用何种价值评估方法才能获得可信的企业价值评估结果，如何更好地理解企业价值的内涵，影响定价的因素有哪些。采用理论与实践相结合的研究方法，理论和实践互相促进。在我国企业价值评估理论滞后于实践的情况下，理论的研究更应紧紧围绕市场和企业中出现的突出问题，找出问题发生的原因，提出解决问题的办法。China’s economy has been growing up rapidly with the global economy integrative trend today；due to the tidal we of merger and acquisition(M&A)，which surge to China without any counterchecks；there is no doubt that China will soon become one of the most stirring regions in Asia as well as globally．M&A is a complicated strategy of development and an important way to optimize a11 kinds of resources of the company，which involves low，finance，accounting and tax issues .Analysis and evaluations of the firm value is the hard core of M&A，So it would be very significant and predicate whether it succeed or not for the M&A．Firm value is the basis to succesul acquisition price，a1though there are many other va1uation factors involved. Firm valuation is the core of M&A and the key to succesul merger and acquisition. At present，valuation method based on assets and market is genera11y accepted to va1uate the target Chinese firm. Discounted cash flow method and option pricing method should be understood and studied more to disclose the economic factors relationship of firm valuation and offer some reference to M&A of Chinese firm.This paper attempts to modify western valuation model，and make it most suitable for current China Market environment．The author believes that in a valuation exercise，we should not only take into consideration the intrinsic value of the targeted company, the acquisition goodwill and also the value of shell resources(given the very limited listed companies in China capital market)in current market situation．It is the crucial subject to be studied，that how to understand the conception of firm valuation，What are the factors that affect firm valuation，how to choose the methods of valuation for obtaining re1iab1e result in M&A，and whether 900 million of succesul acquisition price is higher or lower than Kelong’s value.
论文题目：金融危机背景下我国商业银行信用衍生产品研究
外文题目：Research on Credit Derivatives for China’s Commercial Banks during the Financial Crisis
作者：聂汝嫣
导师：王红夏
中文关键词：信用风险
英文关键词：Credit risk; Credit Derivatives; traner the loan risk; financial crisis; Credit Default Swap
中文摘要：摘要信用风险是银行业的主要风险，过去银行主要运用风险分散的手段来降低资产组合的风险集中度，但由于各方面的限制，银行很难通过分散贷款来分散信用风险。20世纪90年代新兴的金融产品—信用衍生产品的出现使这个难题得到了部分解决，信用衍生产品作为一种市场化分散和转移信贷风险的有效工具，近年来在国际市场上得到了快速发展，但在我国仍处于探索阶段。面临着我国商业银行过高的不良贷款比率和过低的资本充足率，信用衍生产品的发展势在必行，但是07年美国次贷危机引发的全球金融危机，使得我国商业银行对信用衍生产品的发展又产生了犹豫，是否应该在我国商业银行发展信用衍生产品引起了多方学者的争论。本论论文旨在金融危机背景下，将信用衍生产品这一新产品引入我国，在我国的金融环境和商业银行条件进行了初步研究，继而探讨在我国商业银行发展的可能性，并选择了信用衍生产品中的信用违约互换对其应用进行了具体的研究。在内容上，本论文首先介绍了发展信用衍生产品的背景、研究的意义，然后对信用衍生产品的种类、定价的基本理论、风险等进行了具体介绍，并对次贷危机和信用衍生产品的关系给出了具体发展过程，第三章对我国商业银行信用风险及发展信用衍生产品的条件、市场环境进行了分析，第四章根据我国商业银行的实际情况，对信用衍生产品在我国商业银行发展进行了初步的设计包括：制度、法律法规、会计等以及在我国的发展步骤。并选择其中的信用违约互换产品给出了具体的设计过程和在我国商业银行试探性发展的例子。最后对金融危机背景下在我国商业银行发展信用衍生产品的可行性给出了总结。关键词：信用风险 信用衍生产品 转移信贷风险 金融危机 信用违约互换
英文摘要：Credit risk is the main risk of the bank system. In the past， banks usually decrease the centralized credit risk of assert portfolios through risk decentralization. Due to various constraints, it is difficult for banks disperse the credit risk by separating the loan. The appearance of Credit Derivatives in the 1990s partly solved this problem. The credit derivatives market as a traner of credit risk dispersion and effective tool in the international market in recent years has been rapid development, but it still in the exploring stage in China. China's commercial banks faced high non-performing loan ratio and low capital adequacy ratio, thus Credit Derivatives is in the imperative way to be developed, but the explosion of the international financial crisis which triggered by U.S. subprime mortgage crisis in 2007 made our commercial banks hesitate again: is it the right time to develop the Credit Derivatives. And at the same time, it also evoked many arguments from scholars. This paper is tried to bring this new product into our country, and analyze the Credit Derivatives’ developing environment and conditions of our commercial banks under the Financial Crisis background.In content, this essay first illustrated the background and the research meaning of the Credit Derivatives, and then introduced the product types, the principle of pricing and risks, besides the relationship between the financial crisis and Credit Derivatives. In chapter 3, the paper analyzed the actuality of our commercial bank, the product develop conditions and our market environment. In chapter 4, this paper designed the developing process of Credit Derivatives in our commercial banks including: system, laws, accountant rules etc. Furthermore, we choose Credit Default Swap as an example to make a detailed designed. The last chapter, the paper made a conclusion to affirm the Credit Derivatives development in our commercial banks under the financial crisis.
论文题目：我国证券
外文题目：The Research of the Share Exchange Merger in Domestic Securities Companies
作者：乔建英
导师：赵中秋
中文关键词：换股合并；借壳上市；价值评估；换股比例
英文关键词：share exchange M&A;reverse merge;appraisal;share exchange rate
中文摘要：证券公司作为证券市场的重要组成部分，净资本规模成为其未来发展的重要制约因素，而公开上市是证券公司扩充净资本的最优的选择。但是由于我国的IPO门槛过高，相对来讲，借壳上市对证券公司更具有吸引力，证券公司被上市公司换股吸收合并成功实现上市。而换股合并是证券公司成功借壳上市重要的一环，对证券公司换股合并的行为研究有很重要的现实意义。我国证券市场实施换股合并的宏观环境已经成熟，微观条件己经形成，随着我国证券市场的不断发展，开展换股合并的必要性日益紧迫。总体来看，换股合并是最为适合中国证券市场实际情况的企业合并方式。本文通过对我国的证券公司实际操作中发生的换股合并案例的总结和分析，对我国的证券公司换股合并的一般特点进行了归纳和总结，并结合具体案例，对换股合并行为中所涉及的双方企业价值评估的方法、换股比例的确定以及会计方法的选择这三个关键问题进行了深入的研究。最后，从宏观的角度分析了我国开展换股合并存在的一些制度性障碍并提出一些可行性的建议。本专题研究中，以我国的证券公司的换股合并作为研究对象以及在换股合并中的会计处理方法的选择是本论文的两大创新之处，对目前我国的证券公司的实际操作有较强的实际意义。但由于在实际研究中，如存在数据收集上的不完整以及数据的真实性等一系列不规范因素的影响，可能会对研究的最终结果产生一定的影响，但不影响本论文在我国证券公司实际操作中的参考价值。
英文摘要：Securities companies are significant components of stock market, but the size of net capital is an important conditioning factor. IPO is the best selection of expansion of net capital. In view of IPO is difficult to achieve, relatively, more and more securities companies choose to finance by reverse merge, and securities companies appear the market by meger by listing companies. As the crucial link of reverse merge, the study of share exchange M&A is of significance.Domestic stock market provides a mature macroeconomic environment and perfect micro-conditions for share exchange M&A. With the development of domestic stock market, share exchange M&A is essential for companies to finance. Overall, share exchange M&A is the fittest way of merger in domestic stock market.We conclude the general characteristic of share exchange M&A of securities compabies by analyzing the M&A cases actually operated among companies of the stock market, from which we deeply study the three key point, how to calculate the share exchange rate and how to choose the fiscal method, Finally, we analyze the obstacle of system for share exchange M&A, then we bring forward our point to offer domestic securities companies some reference in practice.In this special topic, two creative viewpoints, studying the share exchange M&A of domestic securities companies and applying the share exchange M&A in company,s leing stock market, are significative to domestic securities companies. In practical research, there exists effect on final research result, such as half-baked and inaccurate data. But it has no essential influence on the study,s reference price in practical operation.
论文题目：民航资金清算集约化管理模式研究
外文题目：The Research on the Intensive Management Model of Aviation Financing Settlement
作者：胡峰
导师：侯光明
中文关键词：民用航空运输业；民航资金清算管理模式；流程设计；系统设计
英文关键词：Civil Aviation; The Management Model of Aviation Financing Settlement; Process Designing; System Designing
中文摘要：民用航空运输业是世界各国经济发展的重要支柱产业，具有资金投入大、运营成本高、安全责任重等特征，其中民航资金的控制与管理成为各国民航发展的重要基础。由于民航收入会计的行业特殊性，使得航空公司销售收入成为全行业资金再分配的源头，本文研究的“民航资金清算管理”是行业资金再分配的主要手段，是确保民航资金回笼的重要保障。
英文摘要：我国民航由中国民用航局（以下简称“民航总局”）履行全行业的管理者职能，其中民航资金清算管理职能由民航总局清算中心（以下简称“清算中心”）负责。民航资金是民航总局实施我国民航行业基础设施建设、推动行业发展的重要资金来源，也是加强宏观调控职能的重要手段之一。我国民航资金年清算量超过200亿元，清算航班超过500万架次，清算单位涵盖航空公司、机场、空管单位等500余家。我国民航长期处于初步发展阶段，发展迅猛，但大而不强；民航各级管理机构局限于“重飞行、重安全、重设施”，而忽略了管理建设，尤其是民航资金清算管理一直缺乏全局性的管理规划。民航资金清算管理模式落后、格局分散，缺乏统一的流程，缺乏安全稳定的信息化系统，资金清算不准确、资金回笼周期长、资金周转速度慢，整体效率较低，远远落后于国际民航先进水平，制约了我国民航的持续快速健康发展。本文旨在通过对我国和国际民航资金清算管理历史、现状及发展趋势的研究，分析当前民航资金清算管理的需求，研究并制定出一套高度集约化的民航资金清算管理模式，该模式以业务流程为核心、以管理系统为手段，包括流程设计和系统设计，并将通过一定的测试来论证该模式的合理性与先进性。本文研究的民航资金清算管理模式将以清算中心为基点，整合统一民航各项资金的清算管理流程，并建立先进的清算管理系统，改变流程分散格局，加强清算管理信息自动化程度，提高我国民航资金清算的完整性、准确性与及时性，提高资金清算管理效率，确保资金完整回笼，加速资金良性循环，强化民航总局对民航资金的调控与监管，最终促进我国民航事业的持续快速健康发展。Civil Aviation is important for the world’s economy, needing large investment, high operating costs, so the Aviation Financing Settlement Management is useful for the development of Civil Aviation. And can help control and protect the funds of Civil Aviation. Civil Aviation Administration of China (CAAC) is the manager for the Civil Aviation. Civil Aviation Administration of China Settlement Center (CAACSC) is responsible for the settlement of Civil Aviation funds. Civil Aviation funds are the foundation for the Civil Aviation developing. The annual settlement funds of China Civil Aviation is more than 20 billion RMB, and more than five million flights. Including Airlines, airport and ATC eg, more than 500 units。China Civil Aviation has been in a squab stage for a long-term, all management levels of civil iation units focus narrowly on flight, on safety and on facility, which are top priority things, but neglect a contingent management, especially for the capital settlement funds management in the last century that was in a blind zone. The settlement management of civil iation was in a dispersed pattern. It was a lack of security and stability information systems as well. After researching the historical background of domestic and the International Civil Aviation settlement system, and the requirements, this document developed a model of China civil iation settlement management. The business processes is the core, and the Management system is the means, including process designing and system designing.This Model base on the CAACSC, to promote CAAC sustained, rapid and healthy development, adopting a unified process and establishing an advanced settlement management system, changing the pattern of distributed processes, enhancing the automation of information management, improving the civil iation settlement system integrity, accuracy and timely.
论文题目：基于.NET平台的数字化办公管理系统的研究-----客户信息子系统的设计和实现
外文题目：
作者：单煜珺
导师：戴银涛
中文关键词：数字化办公；.NET
英文关键词：The Digital Office；.NET 3-tier；architecture B/S model
中文摘要： 数字办公系统是为适应现代无纸化及网络化办公的趋势，更好地服务于现公的运用系统。本文是基于.NET平台设计的数字化办公系统，针对企事业单位的办公特点，立足于市场化产品定位，帮助各个企事业单位构建自动化、无区域限制的办公环境。该系统包括很多功能模块，诸如客户信息管理、人事管理、采购管理、财务管理、会计管理、销售管理等子系统。该系统为办公室人员提供了可靠的信息和快捷的查询手段，其开发内容主要包括后台数据库的建立和维护以及前台应用程序的开发两个方面。 系统在结构上采用基于B/S的三层架构的设计模型；在数据访问策略上基本都采用存储过程的方式进行；并且设计了一种基于角色操作的安全模型。通过对各层模块功能的划分，对各个模块进行了合理的部署，使系统具有结构清晰、性能稳定、扩展灵活的特点，能快速的满足业务和市场的变化和发展。 整个系统产品的设计开发分为三大阶段：第一阶段基于整体系统设计模式和构架结构，进行基本框架构建及其客户信息管理子系统、人事管理子系统的设计开发；第二阶段其他子系统的调研设计开发；第三阶段基于前两个阶段的产品，面向各个业务领域进行系统模块化整合，形成各个领域的ERP系统。
英文摘要：关键词：数字化办公 .NET 三层架构 B/S模式The digital office system is for adapting to the modern with no paper at all and networked trend that handle official business, serve and handle official business modernly and operate better, a set of office automated systems applied to the every profession and trade enter