会计与控制评论·第14辑

经济政策不确定性与企业税收决策 /1
程　博　邱保印
系统性风险、治理环境与会计稳健性 /43
甄红线　于慧莹　秦君华　宣敏
创新导向型国企混改路径及其对经营绩效的影响研究 — — 基于物产
中大的案例研究 /70
史真鸣　田　莲　陈宇祺　李　翔　顾家琪
产品市场竞争加剧了企业短贷长投的期限错配风险吗？ /98
刘媛媛　张兆悦　黄正源
企业海外社会责任、制度距离与国际竞争力 /126
靳小翠　朱玲玲
国际贸易摩擦与审计师行为 — — 来自审计费用的证据 /150
许浩然　张　琪 慕者者
高管学术经历、内部控制与战略差异 /179
金玉娜
企业风险承担、会计信息质量和股价同步性 /200
崔发婧　陈　莹
绿色信贷政策与企业环保投资 /243
宋淑琴　范利莹

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