Abstract

The Hostile Takeover of Enterprise and Anti-mergers——From the“Bao And Wan Of The Dispute”as an Example

Fu Ya‘nanXu GuanglinLin GongQin

（School of Management,Inner Mongolia University of Technology；Graduate School at Shenzhen,Tsinghua University）

The Application of Environmental Information Disclosure based on the Value Chain

Chang YuanXiong Yating

（School of Economics and Management,Jiangxi University of Science and Technology）

Research on the Influence of Organizational Justice on the Behavior of Whistle-blowing about Accounting Fraud

Yue DianminLiu Ruixue

（Hebei University of Technology）

Analysis on Offset of Preference Shares in Consolidated Statements——Based on“Measures for the Administration of the Pilot Program of Preferred Shares”

Li Cong

（Hainan University）

Research on PPP Auditing Project Ling Ling Wang Li Zhang Dongmei

（Jiangsu University of Science and Technology School of Economics and Management;Jiangsu Province Zhenjiang City Board of Education）

簡訊

The Hostile Takeover of Enterprise and Anti-mergers——From the“Bao And Wan Of The Dispute”as an Example

Fu Ya‘nanXu GuanglinLin GongQin

（School of Management,Inner Mongolia University of Technology；Graduate School at Shenzhen,Tsinghua University）

Abstract:Global economic integration to promote the country to the west mature capital markets continue to Global economic integration to promote the country to the west mature capital markets continue to develop,so the future hostile takeover may become frequent and become the suffering is not formed.Therefore,our country enterprise must know in advance and safeguards.The hostile mergers and acquisitions in the process of the development of our country,to hostile mergers and acquisitions and mergers of theory elaboration and evaluation,selection"Bao Wan contest"event as a typical case analysis,focuses on the Baoneng group hostile takeover of motivation and the method,as well as Vanke Group anti takeover measures,and then draw against hostile takeover of the enlightenment,finally reveals the significance of anti merger activity,hoping to attract the enterprise attention.

Hostile Takeover Anti-takeoversBao and Wan of the disputeEquity IncentiveEnterprise Governance

The Application of Environmental Information Disclosure based on the Value Chain

Chang YuanXiong Yating

（School of Economics and Management,Jiangxi University of Science and Technology）

Abstract:With the policy guidance of ecological economy，companies are being required to conduct environmental information disclosure actively.However,there are series of problems in practice such as content scattered,less material disclosure and evaluation criteria difference.Based on the previous studies,this article put forward from the perspective of"value chain"enterprises to conduct a comprehensive environmental information disclosure.Also,in the case of extractive industry and manufacturing industry,we discuss the application of enterprise environmental information disclosure and put forward the corresponding suggestions and measures which providing enterprises with a more clear direction and improving the environmental information disclosure level in the future.

Keywords:Environmental information disclosureThe internal value chainThe external value chain

Research on the Influence of Organizational Justice on the Behavior of Whistle-blowing about Accounting Fraud

Yue DianminLiu Ruixue

（Hebei University of Technology）

Abstract:The current studies of organizational justice demonstrated that organizational justice can be divided into four aspects which are distributive justice,procedural justice,interpersonal justice and information justice.The purpose of this article is to explore the relationship between organizational justice and the act of the employees of listed company to disclose accounting fraud.This paper adopts completely random experiment combined with simulation method and proved that organizational justice has a promoting effect on the behavior of whistle-blowing.

Keyword:Organizational justiceAccounting fraudWhistle-blowing.

Analysis on Offset of Preference Shares in Consolidated Statements——Based on“Measures for the Administration of the Pilot Program of Preferred Shares”

Li Cong

（Hainan University）

Abstract:in 2014,China Securities Regulatory Commission issued the"Measures for the Administration of the Pilot Program of Preferred Shares",which marked the gradual improvement of the related laws of domestic stock and preferred stock.But the "accounting standards"for the enterprise in the consolidated statement of preferred shares and did not give a clear,in practice the need for consolidated statements of financial workers in trouble,all kinds of the combination method,often not comparable.In this paper,we discuss the related accounting treatment of preferred shares in consolidated statements,and try to solve the problem of offsetting the preferred shares in the consolidated statements.

Keywords:Preferred stockConsolidated statementInvestment incomeProfit distribution

Research on PPP Auditing Project Ling Ling Wang Li Zhang Dongmei

（Jiangsu University of Science and Technology School of Economics and Management;Jiangsu Province Zhenjiang City Board of Education）

Abstract:China's population age structure has begun to enter the stage of aging,to speed up the socialization of old age services and pension industry development has been very urgent.Based on the theory of fiduciary duty,synergetic theory and life cycle theory, this paper analyzes the role of PPP supply model and the necessity of PPP pension project audit,and puts forward the construction of PPP life cycle audit model to enrich the PPP model audit research,but also can be applied to the actual work.

Keywords:PPP modeFull life cycle auditPension institutions