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内容简介《中国会计评论(第9卷 第2期总第22期)》包括了：新会计准则研究：分析框架与综述、会计准则改革、会计利润信息与银行债务契约、预算功能彰显及其绩效研究——基于我国企业预算管理调查问卷的实证检验、终极控股股东行为与会计稳健性的实证研究、我国上市公司盈余管理时间选择的实证研究等内容。...
