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1、36 论文题目：农业上市公司财务造假动因分析及对策以万福生科为例摘要本文基于创业板第一财务造假公司万福生科的案例研究,回顾其财务造假的手段,分析农业上市公司财务造假的动因,并据此有针对性地提出防范农业上市公司财务造假的五条应对策略,从而保护投资者的利益,促进我国资本市场的发展。关键词万福生科;农业上市公司;财务造假;造假动因;应对策略Title :Agriculture Listed Company Financial Fraud Motivation Analysis and Countermeasuresas An Example to Fu-sheng Wan BranchAbstrac
2、tThis article is based on the gem fu-sheng Wan the first financial fraud company case studies, reviews its financial fraud means of analysis of agricultural listed company financial fraud motivation, and puts forward prevention five strategies of agricultural financial fraud of listed companies, to
3、protect the interests of investors, promote the development of capital market in China.Key WordsFu-sheng Wan branch;Agricultural listed companies;Financial fraud;Fraud motivation;Coping strategies37 论文题目：运费涉税会计分析及纳税筹划摘要 随着物流运输业的不断发展,运输成本成了生产经营过程中的一部分重要支出,因此有必要对运费进行会计处理和适当的纳税筹划。营改增后交通运输业被纳入增值税纳税范围,本文
4、按运输方式不同进行涉税分析,并通过综合考虑来选择适当的运输方式,同时利用临界点进行了纳税筹划。关键词运费;会计分析;临界点;纳税筹划Title :Freight Tax-related Accounting Analysis and Tax PlanningAbstract Freight accounting treatment and the appropriate tax planning.Camp to increase after the transport is included in the scope of VAT, in this paper, according to th
5、e different tax related analysis on the mode of transportation, and through comprehensive consideration to choose the appropriate mode of transportation, tax planning is studied by using the critical point, at the same time.Key WordsFreight;Accounting analysis;The critical point.Tax planning38 论文题目：
6、央企海外并购财务风险研究以中化集团并购巴西Peregrino油田为例摘要中央企业海外并购在预期收益下往往潜伏着巨大的风险,需要对其财务风险进行很好的评估和定量分析。本文首先介绍了三种常用的财务风险评测方法,然后针对中央企业海外并购的特点构建了财务风险评测体系。最后通过中国中化集团公司2011年成功并购巴西Peregrino油田的案例,详细对其并购的财务风险进行了定量分析。关键词中央企业;海外并购;财务风险;中化集团公司 Title :State Overseas M&A Financial Risk Research - Brazils Peregrino Field as An Exampl
7、e to Sinochem M&AAbstractCentral enterprises overseas mergers and acquisitions under the expected return often lies a big risk, need good on its financial risk assessment and quantitative analysis.This paper firstly introduces three kinds of commonly used method for measuring the performance of fina
8、ncial risk, based on the characteristic of the central enterprise overseas m&a financial risk evaluation system is constructed.Finally in 2011, through Chinas sinochem company successful m&a Brazil Peregrino field case, detailed the m&a financial risk has carried on the quantitative analysis.Key Wor
9、dsThe central enterprises;Overseas m&a;Financial risk;Sinochem group co； LTD39 论文题目：我国财务管理理论研究热点及趋势摘要本文通过对20102012年间刊载于我国相关学术期刊上的文献的统计与分析,从研究的内容与方法两个角度,把脉近年来我国财务管理理论研究热点,总结本阶段的研究成果,并预测我国财务管理理论研究可能的发展趋势,以期为今后的研究提供参考。关键词财务管理;理论研究;热点;趋势Title :Financial Management Theory Research Hot Spot and Trend in O
10、ur CountryAbstractThis article through to the related academic journals published in China from 2010 to 2012 on the statistics and analysis of literature, from two angles, research content and method of pulse hot research topic in recent years, our countrys financial management theory, summarizing t
11、he research achievements of this phase, and predicted the development trend of financial management theory research in China may, in order to provide a reference for future research.Key WordsFinancial management;Theoretical research;Hot spots.trend40 论文题目：研发支出资本化、项目责任与真实盈余管理摘要本文采用实验研究方法,检验了研发支出会计政策与
12、项目责任这两个因素对真实盈余管理的影响。研究发现,研发支出资本化、项目经理对项目承担高度责任这两种情况,都可能会导致经理采取过度投资形式的声誉驱动的真实盈余管理,并且当研发支出资本化且经理承担高度项目责任时,与项目挂钩的个人薪酬会加大项目经理过度投资的可能性。关键词研发支出;资本化;费用化;盈余管理;过度投资Title :R&d Spending Capitalization, Project Responsibility and Real Earnings ManagementAbstractUsing experimental research method, this paper tes
13、ted the responsibility for the r&d expenditure accounting policy and the two factors affect real earnings management.Study found that r&d spending capitalization, project manager for project highly responsibility in both cases, may cause the manager take excessive investment form the reputation of t
14、he drive of real earnings management, and when the r&d spending and capitalization, when the manager assumes responsibility for the highly personal salary increases linked to project the project manager the possibility of over-investment.Key WordsR&d expenditures;The capitalization;The expenses;Earnings management;Excessive investment