Zhang Guoqing

However , according to the present findings in our country , there is no unified conclusion on this research field . Zhang Guoqing ( 2007 ) found that in our current context internal control did not significantly improve earnings quality .

但是从我国目前的研究结果来看，针对这一问题并没有统一的结论，如张国清（2007）发现在目前我国特定的制度背景下，内部控制并没有显著提高盈余质量。

First of all , based on the classification methods of environmental information by Xiao Hua and Zhang Guoqing ( 2008 ), combined with the status quo of environmental information disclosure of Chinese listed companies , the author built the system of environmental information disclosure items .

首先，笔者在借鉴肖华、张国清（2008）的环境信息划分方法的基础之上，结合我国上市公司环境信息披露现状，构建了本文的环境信息披露项目体系。

Speakers included Mr Andrew leung , Mr Zhang guoqing , Policy Research Office of the State Ministry of commerce ; ms Feng Xiaoyun of the Institute of economics , the University of jinan ; and Mr Edward Leung of the Greater PRD business council .

讲者包括梁君彦、商务部政策研究室副主任张国庆、暨南大学经济学院封小云教授及大珠三角商务委员会代表梁海国。