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2016年第十期
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2016年第十期


行业建设与发展

 

05 深化学习教育促进创新发展——在天职国际会计师事务所调研座谈会上讲话|赵鸣骥

08 关于开展申报20152016年度全国青年文明号工作的通知

09 关于开展20152016年度注册会计师行业青年文明号评选工作的通知

10 注册会计师行业“两学一做”学习教育全面有序推进

13 2016年注册会计师全国统一考试综合阶段考试举行

13 关于调整北京、上海、深圳考区部分考生会计科目考试时间的公告

14 地方领导关心行业和协会建设

16 第七期注册会计师行业党校班学员毕业论文摘编

专家解读(续)

20 完善银行函证程序降低执业风险/王越豪楼胜亚

22 关于银行函证信息化的思考/石文先张琼

24 规范银行函证流程助力社会信用体系建设/姜昆王晶美

26 注册会计师视角中举足轻重的银行询证函/王仁平

 

29 关于加强注册会计师行业党建带群建工作有效性的研究/上海市注册会计师行业党委

33 注册会计师行业服务成本研究/张连升鲍国俊孙浩辉

40 开展注册会计师行业的智库建设/涂建明姚苑

学术研究

 

45市场化进程、独立董事声誉与盈余管理/高厚山张俊民

52 管理防御、企业研发投入与内部控制治理/林钟高 陈俊杰

60 舆论冲击、内部控制与盈余管理抑制——基于重污染企业的实证研究/马蓓丽李芸达

67 我国企业碳审计市场研究/何丽梅兰玲瑜

73 财务信息质量、私有信息与股票流通权价值——基于私有信息交易理论及信息经济学的角度/洪艳艳

审计与鉴证

 

79 会计师事务所转制前后审计质量比较研究/杨俊峰底萌妍张天宇杜娜敏

86 基于市场感知和内隐质量双视角的审计质量研究/吴丽芳

会计

 

91 员工持股计划会计处理问题初探/沈颖玲

97 “因其他投资方增资而导致母公司丧失对其子公司控制权”事项的会计处理解析/束进

管理咨询

 

101 美日科技型中小企业知识产权质押融资的经验及启示/

106 高校财务管理存在的主要问题与治理对策/颜永明

法律与税务

 

110 地方税主体税种构建的构想/李兰云 郭鹏飞

115 关于经营性文化转制企业所得税免税政策改进的合理化建议/刘孝鹏勇小芹

案例研究

 

117 处置部分股权投资不丧失控制权的会计处理/徐筱婷

行业史话

 

120 我与中国财政部交往的37/江越真

行业信息

 

43 中注协工作

43 地方注协工作

封三简讯

124 国内财经

126 国际财经

英文目录

 

Managerial Entrenchment, R&D Investment and Internal Control

With A-share listed companies from2010 to 2014 as the research subjects, this article studies the relationship between managerial entrenchment and R&D investment under the transition economic environment and the role of internal control. The article finds that managerial entrenchment hinders the R&D investment, while high-quality internal control can help to alleviate such hindrance. Our study shows that the personal factors related to the management exert a significant influence on corporate investment, but such influence is not only subject to R&D investment which matters to the long-term development, but also subject to the ability of internal control to mitigate the agency problems.

 

A Study on Audit Quality from Perspectives of Market Perception and Implicit Quality

With the audit quality results of listed SOEs from 2008 to 2015 as the samples, this paper studies audit quality from two perspectives: market perception and implicit quality. Our study shows that announcement of audit findings will bring negative market reactions, namely, the higher the market perception of the announcement of audit findings is, the stronger the earnings response coefficient of listed companies is; after the listed companies disclose the announcements of audit findings, the accounting conservatism becomes significantly enhanced, while the real earnings management activities are hindered. After a multi-perspective analysis of audit quality, it is found that the announcements of audit findings which target at revealing problems is different from the private sector audit reports which mainly issue audit opinions of “yes” or “no”, so the former kind of reports can guide the listed companies to improve internal controls and inspire accounting firms to improve audit methods.

A Preliminary Study of Accounting for ESOPs

At present, there have been no specific standards on the accounting for Employee Stock Ownership Plans (ESOPs), so the accounting methods vary in practice. In this area, standards need to be developed urgently according to the characteristics of ESOPs. This article, based on the main contents of ESOPs, analyzes their implementation by the end of 2015 and explores the reasoning behind the judgments on accounting treatment of ESOPs. Finally, by using case studies, it further analyzes various situations and their applicable standards, including stock-based payment standards, employee compensation standards and standards for contingencies.