02標(biāo)題、關(guān)鍵詞、摘要翻譯

36論文題目：農(nóng)業(yè)上市公司財務(wù)造假動因分析及對策——以萬福生科為例 摘要本文基于創(chuàng)業(yè)板第一財務(wù)造假公司萬福生科的案例研究,回顧其財務(wù)造假的手段,分析農(nóng)業(yè)上市公司財務(wù)造假的動因,并據(jù)此有針對性地提出防范農(nóng)業(yè)上市公司財務(wù)造假的五條應(yīng)對策略,從而保護投資者的利益,促進我國資本市場的發(fā)展。[關(guān)鍵詞]萬福生科;農(nóng)業(yè)上市公司;財務(wù)造假;造假動因;應(yīng)對策略 Title:AgricultureListedCompanyFinancialFraudMotivationAnalysisandCountermeasures—asAnExampletoFu-shengWanBranchAbstractThisarticleisbasedonthegemfu-shengWanthefirstfinancialfraudcompanycasestudies,reviewsitsfinancialfraudmeansofanalysisofagriculturallistedcompanyfinancialfraudmotivation,andputsforwardpreventionfivestrategiesofagriculturalfinancialfraudoflistedcompanies,toprotecttheinterestsofinvestors,promotethedevelopmentofcapitalmarketinChina.[KeyWords]Fu-shengWanbranch;Agriculturallistedcompanies;Financialfraud;Fraudmotivation;Copingstrategies37 論文題目：運費涉稅會計分析及納稅籌劃摘要隨著物流運輸業(yè)的不斷發(fā)展,運輸成本成了生產(chǎn)經(jīng)營過程中的一部分重要支出,因此有必要對運費進行會計處理和適當(dāng)?shù)募{稅籌劃。營改增后交通運輸業(yè)被納入增值稅納稅范圍,本文按運輸方式不同進行涉稅分析,并通過綜合考慮來選擇適當(dāng)?shù)倪\輸方式,同時利用臨界點進行了納稅籌劃。[關(guān)鍵詞]運費;會計分析;臨界點;納稅籌劃Title:FreightTax-relatedAccountingAnalysisandTaxPlanningAbstractFreightaccountingtreatmentandtheappropriatetaxplanning.CamptoincreaseafterthetransportisincludedinthescopeofVAT,inthispaper,accordingtothedifferenttaxrelatedanalysisonthemodeoftransportation,andthroughcomprehensiveconsiderationtochoosetheappropriatemodeoftransportation,taxplanningisstudiedbyusingthecriticalpoint,atthesametime.[KeyWords]Freight;Accountinganalysis;Thecriticalpoint.Taxplanning38 論文題目：央企海外并購財務(wù)風(fēng)險研究——以中化集團并購巴西Peregrino油田為例 摘要中央企業(yè)海外并購在預(yù)期收益下往往潛伏著巨大的風(fēng)險,需要對其財務(wù)風(fēng)險進行很好的評估和定量分析。本文首先介紹了三種常用的財務(wù)風(fēng)險評測方法,然后針對中央企業(yè)海外并購的特點構(gòu)建了財務(wù)風(fēng)險評測體系。最后通過中國中化集團公司2011年成功并購巴西Peregrino油田的案例,詳細對其并購的財務(wù)風(fēng)險進行了定量分析。[關(guān)鍵詞]中央企業(yè);海外并購;財務(wù)風(fēng)險;中化集團公司 Title:StateOverseasM&AFinancialRiskResearch-Brazil'sPeregrinoFieldasAnExampletoSinochemM&AAbstractCentralenterprisesoverseasmergersandacquisitionsundertheexpectedreturnoftenliesabigrisk,needgoodonitsfinancialriskassessmentandquantitativeanalysis.Thispaperfirstlyintroducesthreekindsofcommonlyusedmethodformeasuringtheperformanceoffinancialrisk,basedonthecharacteristicofthecentralenterpriseoverseasm&afinancialriskevaluationsystemisconstructed.Finallyin2011,throughChina'ssinochemcompanysuccessfulm&aBrazilPeregrinofieldcase,detailedthem&afinancialriskhascarriedonthequantitativeanalysis.[KeyWords]Thecentralenterprises;Overseasm&a;Financialrisk;Sinochemgroupco；LTD39 論文題目：我國財務(wù)管理理論研究熱點及趨勢摘要本文通過對2010~2012年間刊載于我國相關(guān)學(xué)術(shù)期刊上的文獻的統(tǒng)計與分析,從研究的內(nèi)容與方法兩個角度,把脈近年來我國財務(wù)管理理論研究熱點,總結(jié)本階段的研究成果,并預(yù)測我國財務(wù)管理理論研究可能的發(fā)展趨勢,以期為今后的研究提供參考。[關(guān)鍵詞]財務(wù)管理;理論研究;熱點;趨勢 Title:FinancialManagementTheoryResearchHotSpotandTrendinOurCountryAbstractThisarticlethroughtotherelatedacademicjournalspublishedinChinafrom2010to2012onthestatisticsandanalysisofliterature,fromtwoangles,researchcontentandmethodofpulsehotresearchtopicinrecentyears,ourcountry'sfinancialmanagementtheory,summarizingtheresearchachievementsofthisphase,andpredictedthedevelopmenttrendoffinancialmanagementtheoryresearchinChinamay,inordertoprovideareferenceforfutureresearch.[KeyWords]Financialmanagement;Theoreticalresearch;Hotspots.trend40論文題目：研發(fā)支出資本化、項目責(zé)任與真實盈余管理 摘要本文采用實驗研究方法,檢驗了研發(fā)支出會計政策與項目責(zé)任這兩個因素對真實盈余管理的影響。研究發(fā)現(xiàn),研發(fā)支出資本化、項目經(jīng)理對項目承擔(dān)高度責(zé)任這兩種情況,都可能會導(dǎo)致經(jīng)理采取過度投資形式的聲譽驅(qū)動的真實盈余管理,并且當(dāng)研發(fā)支出資本化且經(jīng)理承擔(dān)高度項目責(zé)任時,與項目掛鉤的個人薪酬會加大項目經(jīng)理過度投資的可能性。[關(guān)鍵詞]研發(fā)支出;資本化;費用化;盈余管理;過度投資Title:R&dSpendingCapitalization,ProjectResponsibilityandRealEarningsManagementAbstractUsingexperimentalresearchmethod,thispapertestedtheresponsibilityforther&dexpenditureaccountingpolicyandthetwofactorsaffectrealearningsmanagement.Studyfoundthatr&dspendingcapitalization,projectmanagerforprojecthighlyresponsibilityinbothcases,maycausethemanagertakeexcessiveinvestmentformthereputationofthedriveofrealearningsmanagement,andwhenther&dspendingandcapitalization,whenthemanagerassumesresponsibility