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为促进我国会计实证研究的学术交流,推动我国会计研究的发展,2006年12月9—10日,在北京九华山庄举办了“中国第五届实证会计国际研讨会”。本次会议由《中国会计评论》理事会主办,北京大学光华管理学院会计系承办,北京色诺芬信患服务有限公司和普华永遒公司协办。厦门大学的吴世农教授、美国加州大学伯克利分校的张晓军教授和普华永道的封和平先生做了精彩的主题报告。此外,来自美国、中国香港地区、中国台湾地区以及中国内地的近220名专家学者出席了会议,并展开了友好的、争锋的、热烈的论文研讨。论题包括:公司治理、盈余管理、审计问题、资本结构与融资、股权分置等。以下分两个部分介绍会议的主要内容。
In order to promote the academic exchange of accounting empirical research in our country and promote the development of accounting research in our country, from December 9 to December 10, 2006, “China International Fifth Symposium on Empirical Accounting” was held in Jiuhua Villa, Beijing. The meeting was sponsored by the “China Accounting Review” Council, Peking University Guanghua School of Management accounting department contractor, Beijing Xenophorin Suffering Services Limited and PricewaterhouseCoopers Co. Professor Wu Shennong from Xiamen University, Professor Zhang Xiaojun from UC Berkeley, and Mr. Feng Heping from Pricewaterhouse Coopers gave wonderful keynote speeches. In addition, nearly 220 experts and scholars from the United States, Hong Kong, China, Taiwan and Mainland China attended the conference and conducted friendly, vigorous and enthusiastic essay discussions. Topics include: corporate governance, earnings management, audit issues, capital structure and financing, equity division and so on. The following two sections introduce the main content of the meeting.