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为更好地提高刊物质量,推动和促进财务理论研究,中国财政杂志社开展了《财务研究》2016年度优秀论文评选活动。经过《财务研究》编委会、学术委员会各位专家学者的独立投票及评审小组的复核确认,评出了年度“十佳论文”(第10名得票并列),获奖名单如下:1.汤谷良、高原:《企业轻资产盈利模式的财务挑战与实践路径》(2016年第3期)2.谢志华、杨涵博、粟立钟:《企业预算的本质》(2016年第2期)
In order to better improve the quality of publications and to promote and promote the study of financial theory, China Finance Magazine launched the 2016 Excellent Paper Selection of “Financial Studies”. After the “Financial Research” editorial board, Academic Committee experts and scholars independent vote and the review panel to confirm the review, the annual “Top Ten Papers ” (tied for the tenth place), the list of winners are as follows: 1. Tang Guoliang , Plateau: “The Financial Challenges and Practice of Enterprise Light Asset Profitability Models” (No. 3, 2016) 2. Xie Zhihua, Yang Hanbo, Su Lizhong: “The Essence of Enterprise Budget” (No. 2, 2016)