现代财务与会计探索(第5辑) 本书特色
本书是重庆工商大学会计学院师生研究现代财务与会计理论与实务的论文集，收录了重庆工商大学会计学、财务管理、审计、资产评估等专业教师、研究生、本科生撰写的相关论文100余篇，专业特色鲜明，侧重应用性，突出创新性。全书以现代财务与会计为主要研究方向，设置了财会新论、财管案例、会计论丛、财务天地、审计广角、经管博览、立德树人七个板块，在广泛吸收和借鉴各种现代财务与会计理论观点的基础上，对财务与会计的理论和实践问题作了探索性的研究。
现代财务与会计探索(第5辑) 内容简介
本书是重庆工商大学会计学院师生研究现代财务与会计理论与实务的论文集，收录了重庆工商大学会计学、财务管理、审计、资产评估等专业教师、研究生、本科生撰写的相关论文100余篇，专业特色鲜明，侧重应用性，突出创新性。全书以现代财务与会计为主要研究方向，设置了财会新论、财管案例、会计论丛、财务天地、审计广角、经管博览、立德树人七个板块，在广泛吸收和借鉴各种现代财务与会计理论观点的基础上，对财务与会计的理论和实践问题作了探索性的研究。
现代财务与会计探索(第5辑) 目录
目 录
财会新论
基于云计算的会计大数据分析平台构建探讨································ 蒋水全
陈思利 张梦琴 1
我国环境会计实施难点及其对策分析························································· 王 瑜
张云立 5
污水处理上市公司的政府补贴及绩效研究···························· 洪 娟
王 娟 杨
迎 廖 婕 8
基于云会计网络环境的会计信息系统风险及其控制·················································· 高初景 11
云会计环境下会计信息安全及其管理对策探讨···························· 何明莹
陈思利 屈金莉 15
大数据时代财会行业面临的挑战及其应对····································· 黄映雯
曾 义 刘俊文 18
人工智能对会计行业的挑战及其应对····································································· 胡钰婷 21
科技时代会计信息化发展面临的问题及应对探讨····························· 郑林莹
刘 涛 孙
桃 24
我国实施环境会计的问题及对策············································································ 孙雨竹 27
不同产权性质的上市公司股权激励问题探讨···························································· 韩雪莹 30
我国企业应用战略管理会计的问题及对策··················································· 薛 莹
尹雪琪 33
作业成本法优势分析及其在企业的推广运用···························································· 王泽鹏 37
财务机器人问世及其对会计人员的影响浅析············································· 彭小苓
戴科丞 40
上市公司“高送转 大股东减持”现象剖析及其政策建议·············· 吴珺娴
汪露莹 杨黎蓉 42
我国企业债务重组现状及其优化完善····································································· 李宝莲 46
恶意收购原因分析及其公司治理结构应对····································· 黄英强
赵子淋 唐
成 49
融资租赁及其嵌入服务式创新初探·································· 黄奕圻
刘思露 吴
欣 路 雪 51
财管案例
乐视资金链危机成因及其破解应对探析········································ 刘 涛
戴科丞 刘孟玥 55
重庆水利行业PPP项目投融资研究
—— 以彭水县凤升水库为例···························· 王姝婷
肖 亚 谭
扬 涂晓凤 王 娇 58
地方政府债券发行及其未来展望分析
—— 以重庆市为例······················································· 廖 婕
郭莹滢 唐
潇 洪 娟 62
苏宁云商轻资产运营模式探析··············································································· 王婉怡 65
招商银行网上银行风险分析及其管理应对······························································· 周 婷 68
榨菜行业成本费用分析及其控制对策探讨
—— 以涪陵榨菜为例························································································· 曾攀樾 72
基于供应链管理的企业成本控制探讨
—— 以重庆火锅餐饮业为例··············································································· 魏方博 75
中小企业成本管理问题探讨及建议
—— 以渝万丰科技有限公司为例·························································· 陈思利
谢牧特 78
工业企业应收账款管理探析
—— 以重庆顺博铝合金公司为例········································································ 冉建秋 81
服装行业存货管理及其完善对策探析
—— 以美特斯邦威公司为例································································· 赵子淋 黄英强 85
上汽集团财务战略选择及其实施探析················· 王秋露
林 星 朱
凯 李英瑛 胡文娟 88
“重庆啤酒”盈利能力分析及提升对策·································································· 周正楷 92
嘉士伯并购重庆啤酒的绩效探析············································································ 黄喜平 95
房地产企业现金流量分析及其管理探讨
—— 以皇庭国际公司为例·················································································· 邵梦莹 98
XY电力公司固定资产管理分析及其完善探讨··············································· 常 娜
石 婕 101
长安汽车降本增效的主要措施及其经验探讨··························································· 刘成微 104
永辉超市存货管理及其改进探讨············································································· 舒 馨 107
立德树人
我国高校学生管理模式探析······································································ 刘 斌
赵普惠 290
学生管理：大学生价值观教育的生活支撑······························································· 程 洁 293
高校大学生就业法治意识培育的探索与思考··························································· 陈 曦 295
改进和完善大学新生心理健康教育的对策探析························································ 彭文涛 299
社会主义核心价值观视阈下精神文化产品的创新····················································· 罗海蓉 302
新媒体时代大学生干部媒介素养教育现状及对策研究·············································· 文秋萍 305
自媒体时代高校社会主义核心价值观的培育路径研究·················· 付海南
谷晓楠 肖婷婷 308
会计职业道德现状及其改善对策················································· 阳净航
刘 涛 郑林莹 311
会计职业道德面临的挑战及其应对········································································ 金虹江 314
我国会计人员素质现状及其培养················································· 张 姝
张慧珠 张馨元 318
基于双语会计人才培养的网络资源平台完善探讨····················································· 黄喜平 320
基于会计信息化的高校会计教学分析思考······························································· 姜麟蓉 323
高校会计教育现状及其改革设想初探····································································· 谢旻月 326
高校基础会计教育现状及其改革探析············································· 孙 桃
刘 涛 曾宗玲 329
财会专业在校本科生“考证热”现象剖析与思考························· 周春晖
吴冰莹 刘孟玥 332
现代财务与会计探索(第5辑) 作者简介
黄辉，中共党员，财务学博士，会计学专业博士后，现任重庆工商大学会计学院副院长，教授，硕士生导师，重庆市社会科学专家，中国会计学会高级会员。主要从事财务与会计的教学与研究。
