当代会计评论总第33辑（第14卷 第1辑）

目录
论文
1 非标准审计意见：规则演进、市场状况与存在问题 林勇峰 王玲玲 白智奇
18 内控彰显价值——基于新冠肺炎疫情外生事件的研究 舒伟 陈伟昌 曹健 林斌
37 管理层定性信息披露与会计信息市场反应 田高良 余敏丰 李星
59 服务主导逻辑理念下的制造业费用结构及其演化趋势 黄冰冰 马元驹 戴德明
73 科技创新对客户集中度和商业信用模式有影响吗？——一项基于中国上市公司的实证研究 王志伟
97 企业异质性、环保补贴与企业绿色投资 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