目录 论文 1实际控制人、会计稳健性与现金持有边际价值效应 陈少华陈娅陈爱华 19大股东股权质押、资金侵占与盈余管理 黄志忠韩湘云 35管理会计理论的拓展:控制机制优化和系统新框架 傅元略 54纵向一体化下企业管理会计报告系统的优化——基于DY集团的案例研究 刘运国刘长春刘梦宁 83大股东承诺、股票补偿与投资者保护——资产重组中定向回购补偿和股票赠送 补偿的比较案例研究 刘建勇郭晴 101股东与管理者合作博弈关系分析——基于利益相关者企业契约理论的视角 南星恒 116政治联系与股价崩盘风险 罗进辉罗劲博王笑竹 141关于会计准则国际趋同下财务报告概念框架拓展——中国会计学会会计基础理论专业委员会2014年学术研讨会观点综述 任永平张希 当代会计评论Contemporary Accounting Review 第7卷第2期Vol.7 No.2 2014年12月December 2014 CONTENTS Articles 1 Corporate Control,Accounting Conservatism,Marginal Value of Cash Holdings Shaohua Chen,Ya Chen and Aihua Chen 19 Large Shareholders Equity Collateral,Assets Expropriation,and Earnings Management Zhizhong Huang and Xiangyun Han 35 The Development of Management Accounting Theory: The Design and Optimization of Management Control Mechanism Yuanlüe Fu 54 Optimization of Cost Management Information System in Vertical Integrations: A Case Study of DY Group Corporation Yunguo Liu,Changchun Liu and Mengning Liu 83 Large Shareholder Commitment,Stock Compensation, and Investor Protection in Asset Reorganization:A Comparison between Stock Repurchase and Stock Reward Jianyong Liu and Qing Guo 101 Along with the Analysis of Cooperative Game between Shareholders and Managers:Evidence for Stakeholders and Enterprise Contract Theory XingHeng Nan 116 Political Connections and Stock Price Crash Risk Jinhui Luo,Jinbo Luo and Xiaozhu Wang 141 On the Extension of the Financial Reporting Conceptual Framework in the Context of International Convergence of the Accounting Standards:An Overview of the 2014 Special Symposium Organized by the Committee of Fundamental Accounting Theory for the Accounting Society of China Yongping Ren and Xi Zhang