目錄 論文 1 非標(biāo)準(zhǔn)審計意見：規(guī)則演進(jìn)、市場狀況與存在問題 林勇峰 王玲玲 白智奇 18 內(nèi)控彰顯價值——基于新冠肺炎疫情外生事件的研究 舒?zhèn)?陳偉昌 曹健 林斌 37 管理層定性信息披露與會計信息市場反應(yīng) 田高良 余敏豐 李星 59 服務(wù)主導(dǎo)邏輯理念下的制造業(yè)費用結(jié)構(gòu)及其演化趨勢 黃冰冰 馬元駒 戴德明 73 科技創(chuàng)新對客戶集中度和商業(yè)信用模式有影響嗎？——一項基于中國上市公司的實證研究 王志偉 97 企業(yè)異質(zhì)性、環(huán)保補貼與企業(yè)綠色投資 程博 毛昕旸 CONTENTS Articles 1 Non-Standard Audit Opinions: Evolution of Rules， the Status Quo of the Audit Market， and Existing Problems Yongfeng Lin，Lingling Wang and Zhiqi Bai 18 Internal Control Safeguards Value：A Natural Experiment Based on the Exogenous Shock of the COVID-19 Pandemic Wei Shu，Weichang Chen，Jian Cao and Bin Lin 37 Management Qualitative Information Disclosure and Market Reaction to Accounting Information Gaoliang Tian，Minfeng Yu and Xing Li 59 Expense Structure of Manufacturing Industries and Its Historical Evolutionary Trend: The Service-Oriented Perspective Bingbing Huang，Yuanju Ma and Deming Dai 73 Do Innovations Influence Customer Concentration and the Business Credit Model? An Empirical Study Based on Listed Companies in China Zhiwei Wang 97 Enterprise Heterogeneity，Environmental Protection Subsidies，and Enterprise Green Investments Bo Cheng and Xinyang Mao
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