目录 论文 1 以“五要素”优化公司财务决策——兼论财务管理目标动态适应性的实现路径 魏明海 张芮杳 16 无限责任为何无用?——特殊普通合伙制改革的审计市场效应分析 高新梓 夏立军 40 我国上市公司投资行为的时间趋势研究 李青原 卢小玉 60 审计师声誉激励对公司税收激进行为的影响研究 曹纳 田高良 左辛欣 79 信息披露一线监管模式变更与审计师定价决策 陈菁 汪伟 路军伟 101 财务共享服务对审计收费的影响研究——基于会计师事务所人力资本视角 纳超洪 陈雪 123 高管薪酬黏性与企业避税:促进或抑制 孙雪娇 赵玉洁 CONTENTS Articles 1 Optimize Corporate Financial Decisions with“Five Elements”:The Path for Dynamic Adaptability of Financial Management Objectives Minghai Wei and Ruiyao Zhang 16 Why is Unlimited Liability Uneffective? The Effect of Special Common Partnership Reform on Audit Market Xinzi Gao and Lijun Xia 40 Research on the Time Trend of Investment Behavior of Listed Companies in China Qingyuan Li and Xiaoyu Lu 60 The Effect of Auditors’ Reputation Incentive on Corporate Tax Aggressiveness Na Cao,Gaoliang Tian and Xinxin Zuo 79 The Change of Information Disclosure Front-Line Regulatory Mode and Auditors’ Pricing Decision Jing Chen,Wei Wang and Junwei Lu 101 The Impact of Financial Shared Services on Audit Fees:Based on the Accounting Firms’Human Capital Perspective Chaohong Na and Xue Chen 123 Executive Compensation Stickiness and Corporate Tax Avoidance:“Promotion”or “Suppression” Xuejiao Sun and Yujie Zhao eng Liu,Ting Guo and Yujie Zhao