Abstract

Wu Danhong Zhang Ting Li Ming

（School of Economics and Management,Hubei University of Technology）

Effectiveness of the Legal Regulation of the Controlling Shareholder's Behavior in the Listed Company——Based on the Empirical Study of 37 Countries and Regions

Meng Meng Tian Tianmingzi

（Chinese Academy of Fiscal Sciences;Faculty of Management and Economics,Kunming University of Science and Technology）

Research on the Audit System of the Government Financial Report——Based on the enlightenment of the corporate governance structure

Liu YuTong Wang Hong

（Business School of Sichuan University）

Design of Financial Agent System based on WeChat Platform

Xu Jie Wang Lei Deng Yaqing

（Xuzhou College of Industrial Technology）

Research on Enterprise Carbon Information Disclosure:Status,Problems and Countermeasures

——Statistical Analysis based on 2015 Annual Reports of Listed Companies on the Shenzhen Stock Exchange

Wei Yuping Yang Meng

（Wuhan University School of Economics and Management;Business School，Jianghan University）

简讯

An Investigation of Core Topics Identification Process in CSR Reports

Wu Danhong Zhang Ting Li Ming

（School of Economics and Management,Hubei University of Technology）

Abstract:With the increasing attention of whether company has issued CSR report,the quality and value of the reports need to be examined critically.The paper chooses the CSR reports which has been issued continuously by companies from 2006 to 2014 to analyze the core CSR topic identification process in the report.The paper has finds out that disclosing core CSR topic is a new trend in CSR report,but only a few companies choose to disclose.In addition,there are big differences in core CSR topics identification process among companies and the process has a tendency of convergence.

Core topic CSR report

Effectiveness of the Legal Regulation of the Controlling Shareholder's Behavior in the Listed Company——Based on the Empirical Study of 37 Countries and Regions

Meng Meng Tian Tianmingzi

（Chinese Academy of Fiscal Sciences;Faculty of Management and Economics,Kunming University of Science and Technology）

Abstract：From the point of view to protect the rights and interests of minority shareholders,the effectiveness of the legal regulation is redefined,and the legal regulation of the controlling shareholder's behavior in the listed company is divided into three levels of effectiveness:strong,normal,and weak.The factors that can influence the effectiveness of legal regulation in this field are analyzed and the key factors are:to promote the economic development;to regulate the government behavior;to optimize the holding structure;to advocate the diversification of the ownership structure;to promote the building of social morality,and so on.

Key words:Listed company Controlling shareholder Legal regulations Effectiveness

Research on the Audit System of the Government Financial Report——Based on the enlightenment of the corporate governance structure

Liu YuTong Wang Hong

（Business School of Sichuan University）

Abstract:The reform of the audit system of the government financial report is the indivisible part with the reform of government financial report.Based on the public accountability theory,the audit of the government financial report is the important measure of coordinating the relationship between the owner and regulator of state property,which is similar to the purpose of corporate governance. This paper research on the corporate governance structure,by analyzing the similarity between it and the audit of government financial report,reconstruction the audit system based on the corporate governance,and relocation the state audit agency,giving suggestions for completing the state audit system.

Key words:Government financial report Audit system Corporate governance

Design of Financial Agent System based on WeChat Platform

Xu Jie Wang Lei Deng Yaqing

（Xuzhou College of Industrial Technology）

Abstract：This design is to establish a financial agent system in WeChat platform,in order to realize the integration of traditional financial agent system and the internet plus.In this paper,we first analyze the necessity of the combination of financial agent system and new mobile technology,then the application of WeChat platform in the financial agent system,focusing on the design and implementation of financial agent system based on the WeChat platform,finally analyze the effect of financial agent system based on WeChat platform.

Key words:Financial agent The financial system WeChat Internet plu

Research on Enterprise Carbon Information Disclosure:Status,Problems and Countermeasures

——Statistical Analysis based on 2015 Annual Reports of Listed Companies on the Shenzhen Stock Exchange

Wei Yuping Yang Meng

（Wuhan University School of Economics and Management;Business School，Jianghan University）

Abstract：Using the 476 listed companies listed on the main board of the Shenzhen stock exchange in 2015 as a sample,the paper analyzed industry,items,project,quality and dynamic changes about carbon information from 2012-2015 annual reports of 25 Enterprises that disclosed carbon information in annual reports,found the problems of carbon disclosure and put forward many countermeasures in order to ensure the quality of information disclosure.

Key words:Carbon accounting Carbon information disclosure Listed companies