A Study on Determinants of Accounting Transparency:Evidence from China's Listed Companies

如何提高上市公司会计透明度，多年来一直是理论界和实务界着力探讨的问题。笔者认为，解决该问题的前提是要理清影响会计透明度的多方面因素。本文结合中国制度背景对上市公司会计透明度的影响因素展开研究。在对比和借鉴相关研究的基础上，本文确定以会计盈余相关质量特征来构建会计透明度指数，并使该指数及其子指数便于从整体、短期和长期趋势等角度来衡量上市公司会计透明度；基于信息观、不完全契约理论和投资者保护观等理论视角，剖析影响会计透明度的深层次原因，并结合现有研究和中国制度背景，将影响会计透明度的因素划分为内部和外部因素；应用中国上市公司数据，分别检验了制度环境、外部治理机制、董事会有效性和股权结构特征对会计透...Improving accounting transparency of listed companies has been discussed over decades both by academia and practitioners. Sorting out the determinants of accounting transparency will be helpful to solve the problem. The author studies the determinants of accounting transparency on the background of China's institution in this paper. Firstly the author constructs three accounting transparency indic...学位：管理学博士院系专业：管理学院会计系_会计学学号：B20041102

我国会计师事务所的竞争弱势及应对措施

本文就我国注册会计师行业的竞争弱势进行剖析,并有针对性地提出应对措施,以期对提升我国注册会计师行业的竞争力有所裨益

醇溶型无机锌车间底漆的电化学行为研究

使用电化学方法对2种不同的醇溶型无机锌车间底漆进行了研究,结合浸泡以及盐雾的实验结果,发现2种车间底漆中锌含量对阴极保护时效有影响,但不是决定车间底漆防锈能力的唯一因素,锌含量与防锈颜料对于车间底漆的防锈性能有协同效果。其中,锌粉在早期提供阴极保护的作用,而防锈颜料在后期对基底提供防锈保护。对于锌粉含量相对较高的车间底漆,锌粉并不是从一开始就全部参加阴极保护作用,而是一部分具有激活潜力的锌粉在另一部分锌粉率先反应之后才由\"未激活状态\"转变为\"激活状态\"进而提供阴极保护的作用

Preliminary Study on Regulation of XIOsPR10 Gene Expression in Rice

为探索水稻Pr10蛋白在水稻抗细菌性条斑病中的作用,构建了XIOSPr10基因的植物过量表达载体P1301-XIOSPr10及rnAI表达载体PdS1301-XIOSPr10,通过农杆菌介导分别转化水稻愈伤组织,获得了相应的再生植株。经guS检测和PCr分析,证实XIOSPr10基因以及rnAI片段分别整合到水稻再生植株基因组中;半定量rT-PCr分析显示,过量表达植株中XIOSPr10基因的表达量高于对照,而rnAI转基因植株中XIO-SPr10基因的表达被抑制。In order to study the function of rice XIOsPR10 gene which is related to the plant disease resistant reaction,we constructed plant over expression and RNAi expression vector and integrated into the genome of rice via Agrobacterium tumefaciens EHA105,respectively.The transgenic cultivars were identified by PCR and GUS gene expression detection.The analysis result showed that the transcription level of XIOsPR10 of over-expression transgenic rice was higher than that of control.In construct,XIOsPR10 gene expression was blocked in RNAi transgenic rice.科技部863专题(2007AA10Z132);国家重大科技专项(2008ZX08001-001;2009ZX08009-045B);教育部重点项目(01102

对比增强3D STIR SPACE序列对子宫内膜异位症患者骶丛神经异常的显示

目的探讨增强 3D STIR SPACE序列对盆腔子宫内膜异位症患者骶丛神经异常的显示价值，并与增强3D VIBE序列进行对比。方法病例组包括30名子宫内膜异位症患者，对照组包括20名健康女性，均接受盆腔MRI检查，包括对比增强3D STIR SPACE序列和增强3D VIBE序列。评估骶丛神经显示的图像质量以及子宫内膜异位症患者中的骶丛神经侵犯。结果对照组和病例组中，3D STIR SPACE序列和3D VIBE序列均能很好地显示骶丛神经纤维（P<0.001）。阅片者应用3D-STIR-SPACE序列对病变的诊断信心分数一致性较强（Kappa=0.684，P<0.001），应用3D-VIBE序列的诊断信心分数一致性一般（Kappa=0.130，P=0.386）。结论对比增强T2-SPACE序列和3D VIBE序列能够清晰显示骶丛神经，前者对盆腔子宫内膜异位症患者骶丛神经异常的显示更有优势

Board Characteristics and Auditor Selection: Evidence From China Stock Market

本文利用2002—2004年中国上市公司及其主审会计师事务所作为研究样本,检验董事会特征对公司选择会计师事务所类型的影响。在控制了上市公司的规模、行业、经营业绩和财务杠杆等因素的影响后,研究发现,设立了审计委员会的上市公司更加倾向于选择“国际四大”会计师事务所,同时证明了董事会受大股东控制对于选择“国际四大”所的概率具有显著影响。By using the sample of China's A-share listed companies and their auditors from 2002 to 2004,we test the effects of board characteristics on auditor selection.After controlling factors of companies' size,industry,performance and financial leverage,the author finds companies with audit committee have more probability to hire "Big 4" as their auditors,and large shareholders controlling the board have significant effect on selecting "Big 4" auditors.国家社科基金项目“公司治理全球趋同研究”(06BJY058

Going-Concern Opinions: Development and Its Implication

本文回顾了“持续经营不确定性审计意见”含义的变迁及相关准则的发展,探讨了安然事件后美国公众对审计师出具“持续经营不确定性审计意见”的质疑,在此基础上提出对我国独立审计相关准则建设的几点启示。This paper reviews the evolution of the going-concern opinion and the relevant standards,and then discusses the criticism on the going-concern opinion since the Enron event.From the discussion,we get some insights in constructing China's going-concern auditing standards

Audit Quality,Financial Restatements,and Auditor Swith:Evidence from China's Main Board Listed Companies

【中文摘要】在理论研究方面，本文尝试从独立审计的视角探讨公司外部治理机制对财务重述的抑制作用，并且从不同审计质量下财务重述的经济后果方面对审计机构变更现象给出新的理论解释。在实证分析方面，本文以2008～2012年中国沪深主板上市公司为研究样本，探讨审计质量对财务重述的影响，并进一步考察财务重述对审计机构变更的影响。研究发现：①高质量的独立审计降低了上市公司财务重述和严重性财务重述的概率；②发生财务重述的上市公司比没有发生财务重述的上市公司更有可能变更审计机构，如果发生的是严重性财务重述，其变更审计机构的概率更大；③公司发生财务重述和严重性财务重述时，由高质量会计师事务所审计的公司比由低质量会计师事务所审计的公司更有可能变更审计机构。 【Abstract】Using companies listed in Shanghai and Shenzhen main board stock market from 2008 to 2012, this paper explores how audit quality affects financial restatements, and subsequently investigates the effects of financial restatements on auditor switch for differential audit quality. Our empirical analysis shows：①high-quality auditors are less likely to be related to a firm. financial restatements and especially substantial financial restatements； ②companies with financial restatements or substantial financial restatements are more likely to switch their auditor；③companies with financial restatements or substantial financial restatements audited by high-quality auditors are more likely to change their auditors. This paper highlights the role of external governance mechanism in financial restatements and the economic consequences of financial restatements with different audit quality from the perspective of independent auditor. The results enrich the evidence for auditor-client relationship reconstruction.教育部人文社会科学重点研究基地重大项目“国际趋同的公允价值计量模型设计及效果检验”(14JJD790008)和国家社会科学基金“公允价值信息采集及指数构建研究'（13AJY005