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(cái)務(wù)造假動(dòng)因分析及對(duì)策——以萬(wàn)福生科為例 摘要本文基于創(chuàng)業(yè)板第一財(cái)務(wù)造假公司萬(wàn)福生科的案例研究,回顧其財(cái)務(wù)造假的手段,分析農(nóng)業(yè)上市公司財(cái)務(wù)造假的動(dòng)因,并據(jù)此有針對(duì)性地提出防范農(nóng)業(yè)上市公司財(cái)務(wù)造假的五條應(yīng)對(duì)策略,從而保護(hù)投資者的利益,促進(jìn)我國(guó)資本市場(chǎng)的發(fā)展。[關(guān)鍵詞]萬(wàn)福生科;農(nóng)業(yè)上市公司;財(cái)務(wù)造假;造假動(dòng)因;應(yīng)對(duì)策略 Title:AgricultureListedCompanyFinancialFraudMotivationAnalysisandCountermeasures—asAnExampletoFu-shengWanBranchAbstractThisarticleisbasedonthegemfu-shengWanthefirstfinancialfraudcompanycasestudies,reviewsitsfinancialfraudmeansofanalysisofagriculturallistedcompanyfinancialfraudmotivation,andputsforwardpreventionfivestrategiesofagriculturalfinancialfraudoflistedcompanies,toprotecttheinterestsofinvestors,promotethedevelopmentofcapitalmarketinChina.[KeyWords]Fu-shengWanbranch;Agriculturallistedcompanies;Financialfraud;Fraudmotivation;Copingstrategies37 論文題目：運(yùn)費(fèi)涉稅會(huì)計(jì)分析及納稅籌劃摘要隨著物流運(yùn)輸業(yè)的不斷發(fā)展,運(yùn)輸成本成了生產(chǎn)經(jīng)營(yíng)過(guò)程中的一部分重要支出,因此有必要對(duì)運(yùn)費(fèi)進(jìn)行會(huì)計(jì)處理和適當(dāng)?shù)募{稅籌劃。營(yíng)改增后交通運(yùn)輸業(yè)被納入增值稅納稅范圍,本文按運(yùn)輸方式不同進(jìn)行涉稅分析,并通過(guò)綜合考慮來(lái)選擇適當(dāng)?shù)倪\(yùn)輸方式,同時(shí)利用臨界點(diǎn)進(jìn)行了納稅籌劃。[關(guān)鍵詞]運(yùn)費(fèi);會(huì)計(jì)分析;臨界點(diǎn);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(gòu)財(cái)務(wù)風(fēng)險(xiǎn)研究——以中化集團(tuán)并購(gòu)巴西Peregrino油田為例 摘要中央企業(yè)海外并購(gòu)在預(yù)期收益下往往潛伏著巨大的風(fēng)險(xiǎn),需要對(duì)其財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行很好的評(píng)估和定量分析。本文首先介紹了三種常用的財(cái)務(wù)風(fēng)險(xiǎn)評(píng)測(cè)方法,然后針對(duì)中央企業(yè)海外并購(gòu)的特點(diǎn)構(gòu)建了財(cái)務(wù)風(fēng)險(xiǎn)評(píng)測(cè)體系。最后通過(guò)中國(guó)中化集團(tuán)公司2011年成功并購(gòu)巴西Peregrino油田的案例,詳細(xì)對(duì)其并購(gòu)的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行了定量分析。[關(guān)鍵詞]中央企業(yè);海外并購(gòu);財(cái)務(wù)風(fēng)險(xiǎn);中化集團(tuán)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(guó)財(cái)務(wù)管理理論研究熱點(diǎn)及趨勢(shì)摘要本文通過(guò)對(duì)2010~2012年間刊載于我國(guó)相關(guān)學(xué)術(shù)期刊上的文獻(xiàn)的統(tǒng)計(jì)與分析,從研究的內(nèi)容與方法兩個(gè)角度,把脈近年來(lái)我國(guó)財(cái)務(wù)管理理論研究熱點(diǎn),總結(jié)本階段的研究成果,并預(yù)測(cè)我國(guó)財(cái)務(wù)管理理論研究可能的發(fā)展趨勢(shì),以期為今后的研究提供參考。[關(guān)鍵詞]財(cái)務(wù)管理;理論研究;熱點(diǎn);趨勢(shì) 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(xiàng)目責(zé)任與真實(shí)盈余管理 摘要本文采用實(shí)驗(yàn)研究方法,檢驗(yàn)了研發(fā)支出會(huì)計(jì)政策與項(xiàng)目責(zé)任這兩個(gè)因素對(duì)真實(shí)盈余管理的影響。研究發(fā)現(xiàn),研發(fā)支出資本化、項(xiàng)目經(jīng)理對(duì)項(xiàng)目承擔(dān)高度責(zé)任這兩種情況,都可能會(huì)導(dǎo)致經(jīng)理采取過(guò)度投資形式的聲譽(yù)驅(qū)動(dòng)的真實(shí)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(xiàng)目責(zé)任時(shí),與項(xiàng)目掛鉤的個(gè)人薪酬會(huì)加大項(xiàng)目經(jīng)理過(guò)度投資的可能性。[關(guān)鍵詞]研發(fā)支出;資本化;費(fèi)用化;盈余管理;過(guò)度投資Title:R&dSpendingCapitalization,ProjectResponsibilityandRealEarningsManagementAbstractUsingexperimentalresearchmethod,thispapertestedtheresponsibilityforther&dexpenditureaccountingpolicyandthetwofactorsaffectrealearningsmanagement.Studyfoundthatr&dspendingcapitalization,projectmanagerforprojecthighlyresponsibilityinbothcases,maycausethemanagertakeexcessiveinvestmentformthereputationofthedriveofrealearningsmanagement,andwhenther&dspendingandcapitalization,whenthemanagerassumesresponsibility