【正文】 .................5會(huì)計(jì)準(zhǔn)則與制度 ................................................................62022 年我國(guó)會(huì)計(jì)改革的回顧及 2022 年改革的任務(wù) .................................6從會(huì)計(jì)契約論看會(huì)計(jì)政策的選擇 ................................................6構(gòu)建我國(guó)特色的注冊(cè)會(huì)計(jì)師行業(yè)獨(dú)立監(jiān)管模式 ....................................6試析控制概念與合并范圍確定 ..................................................7有限理性經(jīng)濟(jì)人假說(shuō)下的財(cái)務(wù)報(bào)告列報(bào)和使用 ....................................7會(huì)計(jì)準(zhǔn)則制定參與方作用分析 ..................................................8金融工具會(huì)計(jì)的國(guó)際發(fā)展 ......................................................8構(gòu)建新型會(huì)計(jì)信息生產(chǎn)模式的研究 ..............................................9合并會(huì)計(jì)報(bào)表中關(guān)聯(lián)交易差價(jià)的抵銷 ...........................................10全面收益理論對(duì)我國(guó)收益呈報(bào)改革的啟示 .......................................11成本管理會(huì)計(jì) .................................................................12成本控制戰(zhàn)略之演進(jìn)邏輯：基于產(chǎn)品壽命周期的視角 .............................12成本會(huì)計(jì)的新方法—— 資源消耗會(huì)計(jì)概述 .......................................12彈性邊際成本法的強(qiáng)盛生命力—— 德國(guó)成本會(huì)計(jì)概述 .............................13財(cái)務(wù)管理 .....................................................................14基于信托的企業(yè)資產(chǎn)融資結(jié)構(gòu)及融資效率研究 ...................................14我國(guó)中小企業(yè)融資難問(wèn)題解析與對(duì)策 ...........................................14企業(yè)產(chǎn)權(quán)改革和我國(guó)后發(fā)優(yōu)勢(shì)的轉(zhuǎn)變 ...........................................15問(wèn)題類證券公司破產(chǎn)原因及處置方式研究 .......................................162022 年中國(guó)股市政策改革的重心與難點(diǎn) .........................................16論財(cái)務(wù)發(fā)展的基本趨勢(shì) .......................................................17股權(quán)多元化的國(guó)有企業(yè)產(chǎn)權(quán)界定研究 ...........................................17審計(jì) .........................................................................19政府審計(jì)結(jié)果公開(kāi)機(jī)制評(píng)析 ...................................................19我國(guó)會(huì)計(jì)師事務(wù)所規(guī)模研究—— 基于審計(jì)市場(chǎng)經(jīng)驗(yàn)數(shù)據(jù)的聚類分析 .................19內(nèi)部審計(jì)外包：述評(píng)與展望 ...................................................20審計(jì)師變更決策與審計(jì)意見(jiàn)改善 ...............................................20審計(jì)獨(dú)立性與會(huì)計(jì)信息質(zhì)量 ...................................................20我國(guó)會(huì)計(jì)師事務(wù)所實(shí)行定期輪換制的博弈分析 ...................................21會(huì)計(jì)師事務(wù)所審計(jì)收費(fèi)監(jiān)管制度分析及政策建議 .................................212 / 50企業(yè)戰(zhàn)略審計(jì)研究的回顧與展望：一個(gè)綜述 .....................................21構(gòu)建我國(guó)特色的注冊(cè)會(huì)計(jì)師行業(yè)獨(dú)立監(jiān)管模式 ...................................22會(huì)計(jì)教育 .....................................................................23對(duì)會(huì)計(jì)教育改革與發(fā)展幾個(gè)問(wèn)題的再認(rèn)識(shí) .......................................23政府與非營(yíng)利組織會(huì)計(jì) .........................................................24預(yù)算會(huì)計(jì)財(cái)務(wù)報(bào)告的改進(jìn) .....................................................24從概念框架的制度屬性看政府會(huì)計(jì)的模式變革 ...................................24公司績(jī)效 激勵(lì)與控制 ..........................................................26銀行高層激勵(lì)：美國(guó) 20 家銀行調(diào)查 ............................................26國(guó)有企業(yè)經(jīng)營(yíng)者激勵(lì)機(jī)制設(shè)計(jì) .................................................26基于選擇性理性的激勵(lì)模型及應(yīng)用研究 .........................................27國(guó)有企業(yè)外部人控制的尋租解釋 ...............................................27家族公司的公司績(jī)效、管理防御與管理繼承 .....................................28英文雜志目錄與摘要 ...........................................................30《國(guó)際財(cái)經(jīng)》2022 年第 2 期（總 14 卷）(INTERNATIONAL REVIEW OF ECONOMICS AND FINANCE) VOLUME 14, , 2022........................................................30美國(guó)外來(lái)移民資源對(duì)勞動(dòng)力市場(chǎng)的影響 (Immigration US Outsourcing: effects on labor markets) ...........................................................30資本監(jiān)管與存款保險(xiǎn)下的金融電子商務(wù) (Financial emerce under capital regulation and deposit insurance) ........................................30貨幣、利息與價(jià)格（定價(jià)）：來(lái)自世界各國(guó)的證據(jù) (Money, interest, and prices: some international evidence) .............................................31風(fēng)險(xiǎn)資本誘發(fā)的遍歷理論 (An ergodic theory of venture capital solicitation) 31計(jì)件工資缺口與近期股票價(jià)格上漲的分析 (The productivitywage gap and the recent stock price increase: an analysis) ................................31一種針對(duì)不同規(guī)模股票投資組合產(chǎn)生的領(lǐng)先 滯后效應(yīng)而采取的同化分析方法 (A cointegration approach to the leadlag effect among sizesorted equity portfolios) ..............................................................32美洲自由貿(mào)易協(xié)議和哥倫比亞：勞動(dòng)力群體的再分配 (FTAA and Colombia: Ine redistribution across labor groups) ......................................32《會(huì)計(jì)雜志》2022 年 3 月(JOURNAL OF ACCOUNTANCY, MARCH 2022) ......................33美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)如何幫助其成員為小企業(yè)服務(wù) (How the AICPA helps members serve small business) ....................................................33工資清單的約束作用 (Pay roll: A tie that binds) ...........................33個(gè)人退休賬戶與養(yǎng)老金計(jì)劃的選擇 (RAs and 401(k)s: How to pick the best plan).........................................................................33區(qū)域營(yíng)銷戰(zhàn)略的構(gòu)建 (Frame a travel strategy) ..............................33所有者與經(jīng)營(yíng)者的長(zhǎng)期療養(yǎng)保險(xiǎn) (LTC insurance for owners and executives) ....34信托服務(wù)：評(píng)估 IT 控制更好的途徑 (Trust services: A better way to evaluate I. T. controls) .............................................................34數(shù)據(jù)的可存取性與提供對(duì)假設(shè)分析的推動(dòng) (ADD even more muscle to “whatif” analyses) ................................................................34可擴(kuò)展商業(yè)報(bào)告語(yǔ)言與數(shù)據(jù)標(biāo)準(zhǔn)化：改變了注冊(cè)會(huì)計(jì)師的工作方式 (XBRL and data 3 / 50standardization: transforming the way CPAs work) .........................34保險(xiǎn)業(yè)公認(rèn)會(huì)計(jì)原則的差距缺口 (A gap in insurance GAAP?) ..................34《會(huì)計(jì)研究期刊》2022 年 3 月，第 1 期，總 43 卷(JOURNAL OF ACCOUNTING RESEARCH) VOLUME 43, , MARCH 2022.........................................................35內(nèi)部人員出售他們首次公開(kāi)發(fā)行的股票時(shí)會(huì)操縱盈余嗎？ (Do insiders manipulate earnings when they sell their shares in an initial public offering?) .....35外部審計(jì)人員在新興市場(chǎng)中履行公司治理者的角色嗎？ ——來(lái)自東亞的論據(jù) (Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia) .................................................35強(qiáng)制標(biāo)準(zhǔn)與普遍接受的循序漸進(jìn)：英美電子商務(wù)的機(jī)密披露與實(shí)務(wù)的比較研究(Enforced standards versus evolution by general acceptance: a parative study of Emerce privacy disclosure and practice in the United States and the United Kingdom) ..................................................36職工股票期權(quán)、權(quán)益計(jì)價(jià)以及授權(quán)定價(jià)模型下的認(rèn)股權(quán)證估價(jià) (Employee stock options, equity valuation, and the valuation of option grants using a warrantpricing model) ................................