当代会计评论(2020年第13卷第1辑总第29辑)

目录
论文
1 中国的企业政府补贴：特征演变与研究概述 石昕 任宇 龙小宁 刘峰
31 学而优则仕，仕而后学失? ——以中国会计学术领军人才为例 罗党论 曾恺翔
49 官方微博与审计师选择——来自中国基金会的经验证据 程博 宣扬
71 商誉公允价值计量可靠性困境：回顾、反思与改进 柴明洋 李姝
98 中国证券分析师的声誉机制有效吗？——基于“乐视劫”事件的双重差分模型检验 罗进辉 陈熠 王维怡
129 高管从军经历与会计稳健性 刘婷 刘文军 谢帮生 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