當代會計評論總第27輯（第12卷 第3輯）

目錄
論文
1 私營企業(yè)家的主觀社會地位與企業(yè)創(chuàng)新投入——一項基于二十余年調查數據的分析 張俊生 霍錚 朱沆
17 上市公司股東大會治理作用：研究回顧與中國實踐 蔡寧 吳國強
44 盈余管理動機下的研發(fā)支出削減、技術獨立董事和證券分析師關注 丁方飛 肖金陽
66 上市公司網絡輿情應對的經濟后果研究——以華誼兄弟為例 黃宏斌 郝程偉
89 中國審計報告改革對審計質量的影響研究 張金若 劉雅丹
111 審計委員會召集人特征、CEO權力與公司盈余信息質量 余玉苗 孫迪 潘珺
CONTENTS
Articles
1 The Subject Social Status of Private Entrepreneurs and Their Firms’ R&D Investments：An Empirical Analysis of More than Twenty Years’ Survey Data Junsheng Zhang，Zheng Huo and Hang Zhu
17 The Roles of Shareholders Meeting：Literatures Review and China’s Practice Ning Cai and Guoqiang Wu
44 The Motives of Earnings Management and Consequences of R&D Investment Reduction Under Internal and External Governance Mechanisms Fangfei Ding and Jinyang Xiao
66 Economic Consequences of the Responses of Listed Companies to Online Public Opinions：The Case of Huayi Brothers Hongbin Huang and Chengwei Hao
89 Audit Report Reforms and Audit Quality in China Jinruo Zhang and Yadan Liu
111 Attributes of Audit Committee Chairs，CEO Power and Earnings Quality Yumiao Yu，Di Sun and Jun Pan