目錄 論文 1 中國的企業(yè)政府補(bǔ)貼：特征演變與研究概述 石昕 任宇 龍小寧 劉峰 31 學(xué)而優(yōu)則仕，仕而后學(xué)失? ——以中國會計(jì)學(xué)術(shù)領(lǐng)軍人才為例 羅黨論 曾愷翔 49 官方微博與審計(jì)師選擇——來自中國基金會的經(jīng)驗(yàn)證據(jù) 程博 宣揚(yáng) 71 商譽(yù)公允價(jià)值計(jì)量可靠性困境：回顧、反思與改進(jìn) 柴明洋 李姝 98 中國證券分析師的聲譽(yù)機(jī)制有效嗎？——基于“樂視劫”事件的雙重差分模型檢驗(yàn) 羅進(jìn)輝 陳熠 王維怡 129 高管從軍經(jīng)歷與會計(jì)穩(wěn)健性 劉婷 劉文軍 謝幫生 李秀珠 CONTENTS Articles 1 Government Subsidies for Enterprises in China：Evolution of Characteristics and A Research Review Xin Shi，Yu Ren，Xiaoning Long and Feng Liu 31 Leading Scholars Becoming Officials， Scholarship Lost from Being Officials? An Analysis of the Academic Records of the Members in the National Accounting Leading Talents Training Program Danglun Luo and Kaixiang Zeng 49 Official Weibo and Auditor Choice：Evidence from Chinese Foundations Bo Cheng and Yang Xuan 71 The Dilemma of the Reliability of Goodwill under Fair Value Measurement：Retrospection， Rethinking， and Improvement Mingyang Chai and Shu Li 98 Is the Reputation Mechanism of Security Analysts Effective in China? An Examination of the Case of “LeTV Incident” Based on the Difference-in-Differences Model Jinhui Luo，Yi Chen and Weiyi Wang 129 Management with Military Experience and Accounting Conservatism Ting Liu，Wenjun Liu，Bangsheng Xie and Xiuzhu Li
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