目錄 論文 1 私營企業(yè)家的主觀社會地位與企業(yè)創(chuàng)新投入——一項(xiàng)基于二十余年調(diào)查數(shù)據(jù)的分析 張俊生 霍錚 朱沆 17 上市公司股東大會治理作用:研究回顧與中國實(shí)踐 蔡寧 吳國強(qiáng) 44 盈余管理動機(jī)下的研發(fā)支出削減、技術(shù)獨(dú)立董事和證券分析師關(guān)注 丁方飛 肖金陽 66 上市公司網(wǎng)絡(luò)輿情應(yīng)對的經(jīng)濟(jì)后果研究——以華誼兄弟為例 黃宏斌 郝程偉 89 中國審計報告改革對審計質(zhì)量的影響研究 張金若 劉雅丹 111 審計委員會召集人特征、CEO權(quán)力與公司盈余信息質(zhì)量 余玉苗 孫迪 潘珺 CONTENTS Articles 1 The Subject Social Status of Private Entrepreneurs and Their Firms’ R&D Investments:An Empirical Analysis of More than Twenty Years’ Survey Data Junsheng Zhang,Zheng Huo and Hang Zhu 17 The Roles of Shareholders Meeting:Literatures Review and China’s Practice Ning Cai and Guoqiang Wu 44 The Motives of Earnings Management and Consequences of R&D Investment Reduction Under Internal and External Governance Mechanisms Fangfei Ding and Jinyang Xiao 66 Economic Consequences of the Responses of Listed Companies to Online Public Opinions:The Case of Huayi Brothers Hongbin Huang and Chengwei Hao 89 Audit Report Reforms and Audit Quality in China Jinruo Zhang and Yadan Liu 111 Attributes of Audit Committee Chairs,CEO Power and Earnings Quality Yumiao Yu,Di Sun and Jun Pan