论文 Articles 会计选择问题探讨——面向公允价值的计量选择 葛家澍 Research on Accounting Choices ：The Choice of Fair Value Measurement Jiashu Ge 企业的性质：公司治理角度的分析——一个解构性假说 刘峰 The Nature of the Firm Revisited：A Perspective of Deconstruction Feng Liu 表外披露概念框架 占美松 The Conceptual Framework for Off-Financial-Statements Disclosure Meisong Zhan 盈余质量、制度环境与权益资本成本——来自中国证券市场的经验证据 新夫 陈冬华 Earnings Quality，Institutional Environment，and Cost of Equity：Empirical Evi-dence from the Chinese Stock Market Fu Xin and Donghua Chen 独立审计职业声誉损害与市场反应——中天勤事件的进一步研究 方军雄 Market Reaction to Damaged Reputation of Independent Auditors ：Further Study on the Zhongtianqin Case Junxiong Fang 所有权性质与高管现金薪酬结构——基于管理权力论的分析 黄志忠 Ownership and CEO's Pay Structure：An Analysis Based on Managerial En-trenchment Zhizhong Huang 企业社会责任的伦理观察——基于管理会计的视角 冯巧根 Corporate Social Responsibility in the View of Ethics ：A Perspective Based on Managerial Accounting Qiaogen Feng 从独立董事制度在大陆法系国家（地区）的移植看公司治理的国际趋同问题 李明辉 Convergence of Corporate Governance：An Analysis of the Introduction of Inde-pendent Director System to Continental Law Countries Minghui Li 综述 Literature Review R&D投资决策期权价值及其影响因素研究述评与展望 肖虹 A Survey and Outlook of Real Option Approach to and Influencing Factors of the Valuation of R&D Investments Hong Xiao 海外前沿 Overseas Frontiers 盈余质量 凯瑟琳·雪珀 琳达·文森特 著 杨钰 曹玲 译 高芳 校 Earnings Quality Katherine Schipper and Linda Vincent，Translated by Yu Yang and Ling Cao，Translation reviewed by Fang Gao
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