目 录 主编的话 1緬怀本刊名誉主编葛家澍先生 曲晓辉 追思 2仁慈？睿智？宽厚 刘峰 论文 6股东控制权、Shapley-Shubik权力指数与过度投资_基于中国民营上市公司的经 验EE据 常堂堂杜兴强 32我国上市公司资本结构动态调整研究_目标资本结构行为或均值回归行为 郝以雪阮萍 46企业融资约束的外部环境因素分析_基于宏观经济和政府调控的视角 易奉菊黄志忠谢军 5 9不同所得税会计方去嫌视角下会计信息价功能研究 孙雪娇 73基金经麵换及其治理效应研究_来自开放式基金的证据 肖继辉张谦 95国家治理与政府审计职能拓展 唐滔智朱锦余 106两岸三地合并报表会计准则趋同及信息披露的差异分析 黄友仁徐佩琳杨漪许朝晖 会议综述 123财务会计概念框架、内部控制与资本市场相关问题研究_中国会计学会会计基础 舰专业委员会2013年学术研讨会综述 张林杨忠海张劲松 CONTENTS From the editor 1 Memory of Professor Jiashu Ge，the Honorary Editor Xiaohui Qu Memorial 2 A Benignity， Sagaciousness and Generousness Person Feng Liu Articles 6 Shareholder Control Rights， Shapley-Shubik Power Indices， and Over-Investments： Evidence from Chinese Non-State Owned Listed Companies Yingying Chang and Xingqiang Du 32 Research on the Dynamic Adjustment of Capital Structure of Chinese Listed Companies： Capital Structure Target Behavior or Mean Reversion Behavior Yixue Hao and Ping Ruan 46 Macro-economy， Regulations， and Corporate Financing Constraints： Evidence from Cor porate Investments
Fengju Yi，Zhizhong Huang and Jun Xie
59 The Value Relevance of Accounting Information Under Different Accounting Methods for Income Taxes Xuejiao Sun
7 3 The Consequences of Mutual Fund Manager Turnovers ： Evidence from Open-Ended Funds
Jihui Xiao and Qian Zhang
95 Extensions of the Government Audit Function under the Framework of National Governance
Taozhi Tang and Jinyu Zhu
106 A Comparative Analysis of Accounting Standards for Consolidated Financial State ments and Long-Term Investments in Mainland， Taiwan， Hong Kong of China Youren Huang，Peilin Xu，Yi Yang and Zhaohui Xu Conference Summary
123 On the Issues Related to the Conceptual Framework of Financial Accounting, In-
ternal Control and Capital Markets: 2013 Accounting Symposium of Fundamental Accounting Theory Major Committee of China Accounting Society Lin Zhang, Zhonghai Yang and Jinsong Zhang
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