會(huì)計(jì)與控制評(píng)論·第14輯

經(jīng)濟(jì)政策不確定性與企業(yè)稅收決策 /1
程　博　邱保印
系統(tǒng)性風(fēng)險(xiǎn)、治理環(huán)境與會(huì)計(jì)穩(wěn)健性 /43
甄紅線　于慧瑩　秦君華　宣敏
創(chuàng)新導(dǎo)向型國(guó)企混改路徑及其對(duì)經(jīng)營(yíng)績(jī)效的影響研究 — — 基于物產(chǎn)
中大的案例研究 /70
史真鳴　田　蓮　陳宇祺　李　翔　顧家琪
產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)加劇了企業(yè)短貸長(zhǎng)投的期限錯(cuò)配風(fēng)險(xiǎn)嗎？ /98
劉媛媛　張兆悅　黃正源
企業(yè)海外社會(huì)責(zé)任、制度距離與國(guó)際競(jìng)爭(zhēng)力 /126
靳小翠　朱玲玲
國(guó)際貿(mào)易摩擦與審計(jì)師行為 — — 來(lái)自審計(jì)費(fèi)用的證據(jù) /150
許浩然　張　琪 慕者者
高管學(xué)術(shù)經(jīng)歷、內(nèi)部控制與戰(zhàn)略差異 /179
金玉娜
企業(yè)風(fēng)險(xiǎn)承擔(dān)、會(huì)計(jì)信息質(zhì)量和股價(jià)同步性 /200
崔發(fā)婧　陳　瑩
綠色信貸政策與企業(yè)環(huán)保投資 /243
宋淑琴　范利瑩
CONTENTS
Economic Policy Uncertainty and Corporate Tax Decisions /42
Bo Cheng，Baoyin Qiu
Systemic Risks，Governance Environment and Accounting Conservatism /68
Hongxian Zhen, Huiying Yu, Junhua Qin, Min Xuan
Research on the path of innovation?oriented state?owned enterprises? mixed reform
and its impact on business performance：A Case study based on WCZD /96
Zhenming Shi, Lian Tian, Yuqi Chen, Xiang Li, Jiaqi Gu
Has product market competition intensified short?term loaning and long-term investment？ /124
Yuanyuan Liu, Zhaoyue Zhang, Zhengyuan Huang
Corporate Overseas Social Responsibility，Institutional Distance and International
Competitiveness /149
Xiaocui Jin, Lingling Zhu
International Trade Friction and Auditor Behavior：Evidence from Audit Fees /177
Haoran Xu, Qi Zhang, Zhezhe Mu
Managerial Academic Experience，Internal Control and Strategic Deviance /199
Yuna Jin
Enterprise Risk Taking，Accounting Information Quality and Stock Price Synchronicity /241
Fajing Cui, Ying Chen
Green Credit Policy and Enterprise Investment in Environmental Protection /289
Shuqin Song， Liying Fan