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36 论文题目：农业上市公司财务造假动因分析及对策——以万福生科为例 摘要 本文基于创业板第一财务造假公司万福生科的案例研究,回顾其财务造假的手段,分析农业上市公司财务造假的动因,并据此有针对性地提出防范农业上市公司财务造假的五条应对策略,从而保护投资者的利益,促进我国资本市场的发展。 [关键词]万福生科;农业上市公司;财务造假;造假动因;应对策略 Title :Agriculture Listed Company Financial Fraud Motivation Analysis and Countermeasures—as An Example to Fu-sheng Wan Branch Abstract This article is based on the gem fu-sheng Wan the first financial fraud company case studies, reviews its financial fraud means of analysis of agricultural listed company financial fraud motivation, and puts forward prevention five strategies of agricultural financial fraud of listed companies, to protect the interests of investors, promote the development of capital market in China. [Key Words]Fu-sheng Wan branch;Agricultural listed companies;Financial fraud;Fraud motivation;Coping strategies 37 论文题目：运费涉税会计分析及纳税筹划 摘要 随着物流运输业的不断发展,运输成本成了生产经营过程中的一部分重要支出,因此有必要对运费进行会计处理和适当的纳税筹划。营改增后交通运输业被纳入增值税纳税范围,本文按运输方式不同进行涉税分析,并通过综合考虑来选择适当的运输方式,同时利用临界点进行了纳税筹划。 [关键词]运费;会计分析;临界点;纳税筹划 Title :Freight Tax-related Accounting Analysis and Tax Planning Abstract Freight accounting treatment and the appropriate tax planning.Camp to increase after the transport is included in the scope of VAT, in this paper, according to the different tax related analysis on the mode of transportation, and through comprehensive consideration to choose the appropriate mode of transportation, tax planning is studied by using the critical point, at the same time. [Key Words]Freight;Accounting analysis;The critical point.Tax planning 38 论文题目：央企海外并购财务风险研究——以中化集团并购巴西Peregrino油田为例 摘要 中央企业海外并购在预期收益下往往潜伏着巨大的风险,需要对其财务风险进行很好的评估和定量分析。本文首先介绍了三种常用的财务风险评测方法,然后针对中央企业海外并购的特点构建了财务风险评测体系。最后通过中国中化集团公司2011年成功并购巴西Peregrino油田的案例,详细对其并购的财务风险进行了定量分析。 [关键词]中央企业;海外并购;财务风险;中化集团公司 Title :State Overseas MA Financial Risk Research - Brazils Peregrino Field as An Example to Sinochem MA Abstract Central enterprises overseas mergers and acquisitions under the expected return often lies a big risk, need good on its fina