當(dāng)代會計(jì)評論 總第34輯（第14卷 第2輯）

當(dāng)代會計(jì)評論Contemporary Accounting Review
第14卷第2輯Vol.14 No.2
2021年2021
目錄
論文
1 會計(jì)準(zhǔn)則是如何“制造”的？
劉 峰
4 安全生產(chǎn)費(fèi)用會計(jì)處理沿革
應(yīng) 唯
12 安全生產(chǎn)費(fèi)用會計(jì)處理與披露——基于煤炭生產(chǎn)行業(yè)分析
夏忠星
30 國際會計(jì)準(zhǔn)則：國家化之上的國際化——IAS 24關(guān)聯(lián)方披露準(zhǔn)則的修訂為例
劉 峰 袁 紅
48 監(jiān)管問詢函能夠有效識別代理問題嚴(yán)重的公司嗎？——上海證券交易所的經(jīng)驗(yàn)證據(jù)
葉小杰 賈昊陽
74 會計(jì)信息可比性的測度方法研究——基于函數(shù)型數(shù)據(jù)分析的改進(jìn)
魏瑾瑞 吳藝璇 劉柏森
93 社會信任與審計(jì)意見購買
王龍梅 林志軍 蔡曉通 常 曦 張婉琪
當(dāng)代會計(jì)評論Contemporary Accounting Review
第14卷第2輯Vol.14 No.2
2021年2021
CONTENTS
Articles
1 The Birth of An Accounting Standard
Feng Liu
4 Changes of Accounting for Work Safety Expenses：The Policy-Maker’s Perspective
Wei Ying
12 Accounting and Disclosure for Work Safety Expenses：Cases of Coal Production Industry
Zhongxing Xia
30 Internationalization over Nationalization of International Accounting Standards: The
Case of “Amendments to IAS No. 24 Related Party Disclosure”
Feng Liu and Hong Yuan
48 Can Inquiry Letters Be Used to Effectively Identify Companies Most Plagued by Agency
Problems? Evidence from Shanghai Stock Exchange
Xiaojie Ye and Haoyang Jia
74 Measurement Methods of Accounting Information Comparability：An Improvement
Based on Functional Data Analysis
Jinrui Wei，Yixuan Wu and Baisen Liu
93 Social Trust and Audit Opinion Shopping
Longmei Wang，Zhijun Lin，Xiaotong Cai，Xi Chang and Wanqi Zhang