新春献辞／财政部副部长、中注协会长 李 勇
深入学习贯彻  深化思考探索 全面提高注册会计师行业党的建设科学化水平
——在注册会计师行业学习党的十八大精神专题培训班开班式上的书面讲话
／财政部党组副书记、副部长 中国注册会计师行业党委书记 王军

财政部召开注册会计师行业“五一劳动奖章”获得者学习贯彻十八大精神座谈会
全国注册会计师行业学习十八大精神专题培训班学员发言摘要
中国注册会计师行业党的建设工作规划（2013-2017年）
中国注册会计师行业党委2012年工作总结和2013年工作要点
关于是否需要为小型企业审计单独制定一套审计准则及为小型会计师事务所单独制定一套执业质量检查手册的研究

打造一流的国际化事务所之路／朱明鹤
注重事务所品牌建设  努力打造“百年老店”／陈自敏

股权集中度、股权制衡度与盈余管理――来自我国钢铁类上市公司的经验数据／熊婷 程博
我国上市公司非效率投资的成因及对策分析／李丰团
市场化进程、两权分离与资本结构选择――来自我国民营上市公司的经验数据／曾春华
基于物元可拓理论的重大错报风险评估模型及其应用／王娟
信息披露对商业银行的市场约束影响研究／周红 武建
我国上市公司偏好股权融资现象形成的理论评析／崔静

我国大学审计学教学实践与教学研究改革措施／徐向真 陈振凤 吴兰飞

美国标准审计报告模式最新变革及思考／阚京华 周友梅
基于风险导向型内部审计机制的思考／卓和平
头脑风暴技术在舞弊审计中的应用／杨明增
重视复杂生产企业产品成本中的审计／梁鑫

股权变动对合并会计报表处理的影响／汪伟
股份支付准则执行中存在的问题与建议／傅芳芳
高校与医院新会计制度下固定资产折旧制度的比较／徐向丽 章新蓉
浅议应收账款管理／李灵

民国时期中国注册会计师制度研究述评／喻梅

浅谈新形势下中小会计师事务所的客户关系管理／焦爱华
历史上的一月

中注协工作
地方协会工作
国内财经
国际财经
简讯

Highlights in This Issue

Reflections on risk-oriented internal audit mechanism
With the continuous expansion of scales, enterprises face an ever increasing level of risks. Internal audit, as an independent and objective assurance and consultation activity, is a kind of corporate arrangement of internal control and risk management, as well as a governance mechanism guaranteeing the corporate accountability, which plays an important role in the practice of corporate governance. At present, many scholars have conducted in-depth researches on risk-orientated internal audit from different perspectives and in different fields, but the application of risk-oriented audit techniques and methods in internal audit is mostly confined to the macro-level. In order to provide a better understanding of the mode of risk-oriented internal audit, this article presents an primary discussion on the development of internal audit, covering areas like corporate governance related theories, evolvement of auditing direction, construction of risk-oriented internal audit mechanism, etc..

The application of brainstorming in fraud audit
Brainstorming gained attention and importance by the audit profession. It has been implemented and promoted as an important part of fraud risk response. In 2002, the Auditing Standards Board (ASB) in the United States revised the Statement of Auditing Standards (SAS No. 99, 109) to request every audit team to hold a brainstorming discussion in which auditors exchange views on possible fraud in the client’s financial statement. The standards makers regard brainstorming as a tool in improving the judgment quality of auditors in identifying fraud. Extensive overseas audit practices and research suggest that group brainstorming produce more desirable results in identifying, evaluating and responding to fraud risks than the auditors’ individual judgment and decision-making.
A Review of CPA system during China’s Republic Period of 1912－1949
This article reviews and remarks on the CPA system during the China’s Republic Period 1912-1949. In addition, it summarizes the drawbacks of such research domestically and abroad, of fragmented methods that produce superficial findings. The article proposes the solution to the problem would be to uncover more historical data and properly utilize them. Two other shortcomings of such research are, obsolete research methods and applying foreign theoretical framework to analyze Chinese cases. This article holds that the breakthrough of the research in this field lies in uncovering more data; applying multi-dimensional perspectives and applying new research methods.