中国注册会计师协会

行业建设与发展

深入学习贯彻党的十八大精神专题

紧紧围绕“主题主线” 全力促进行业发展——在会计师事务所深入贯彻落实“主题主线”调研座谈会上的讲话／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
发扬“两大精神” 加强“四项建设” 以十八大精神引领行业科学发展／中注协副会长兼秘书长陈毓圭
共青团中国注册会计师行业委员会2013年工作要点
中注协发布2013年工作要点
大力加强诚信文化建设促进注册会计师行业跨越式发展——湖北省注册会计师行业党委举办诚信文化建设专家研讨会

行业统战工作专题

学习贯彻“两会”精神落实行业“主题主线”——注册会计师行业全国人大代表、政协委员座谈会在京召开
注册会计师行业6名代表当选新一届全国人大代表、政协委员
行业代表人士风采录

贯彻落实行业“十二五”规划专题

陈毓圭秘书长在“会计师事务所品牌建设工作组”第一次会议上的讲话
规范化集团化本土化国际化——云南永盛会计师事务所品牌建设与发展之路／李枝启
树诚信文化创一流品牌／陈武明
创一流品牌树百年维诚／陈维亮

行业监管专题

中国注册会计师协会会计师事务所执业质量检查通告
中注协有关负责人就审计服务招投标相关问题答记者问
中注协约谈部分证券资格事务所负责人提示创业板上市公司年报审计风险
西藏注协开展规范服务收费专项检查

学术研究

会计师事务所合伙人的晋升与退休机制研究／葛徐
低碳经济视角下的和谐会计构建管见／王海兵蒋敏
稳健主义和盈余管理的关系研究——兼评我国盈余稳健性的盈余管理解释／杨鲁
制度环境、多元化经营与现金持有水平／吴霞连军
研发投入、董事会治理与企业业绩——基于创业板上市公司的实证研究／柴小康
企业内部控制有效性综合评价模型研究／李莎
子公司相互持股与“直接分配法”／柯昌文

行业人才培养

行业组织是实现社会管理创新的有效途径——记全国地方注协秘书长社会管理创新培训班

审计与鉴证服务

论审计批判性思维体系的构建／付一辉
上市公司内部控制整合审计探析／闫立社
发行债券的地方政府融资平台公司审计要点／吕苏阳倪侃侃
海关鉴证业务的现状与发展思考／张晓栋

会计

企业会计准则执行选择的影响因素研究——基于河南省企业的经验证据／闫明杰
基于流程管理观的会计数据处理研究：数据分类、基本程序与价值挖掘／汤四新
双倍余额递减法存在的缺陷与改进方法探讨／李荣

他山之石

美国基金会信息披露的经验及启示／樊子君赵秋爽李灿
历史上的三月

行业信息

中注协工作
地方协会工作
国内财经
国际财经
简讯

英文目录

Highlights in This Issue

Vice Minister Wang Jun stresses the focus on “main themes and main tasks” to fully promote development of the profession

At the “main themes and main tasks” workshop for the profession, Dr. Wang Jun, Vice Finance Minister, emphasizes that the point of serving national construction is to achieve new breakthroughs in financial audit services, and the point of building up professional integrity is so there would be concentrated efforts to successfully promote “the year of integrity culture”. Dr. Wang urges finance bureaus and CPA institutes at all levels to move forward, continuously increase awareness, capability and skills in the efforts of “main themes and main tasks” in the development of accounting firms. He called the audience to strengthen the support and guidance of serving financial industry and to uphold integrity, proactively resolve the challenges in the developing process of firms, and promulgating policies and rules to encourage the profession to better serve financial industry and build up integrity, to actively put the efforts of “main themes and main tasks” in practice.

Secretary General Chen urges the CPAs to further promote the scientific development of the accounting profession

Dr. Chen Yugui, Deputy President and Secretary General of CICPA urges the CPA profession to seize this opportune time in history to fully develop its subjective spirit and professionalism, capacity-building, and to uphold integrity and central functions of the accounting profession in order to accelerate and achieve rapid development. First, develop the spirit of the profession, with fervor and motivation, influence all those working in the profession; Second, build and promote professionalism, create a good professional image; Third, reinforce capacity building, increase the level of serving national construction; Fourth, instill and uphold professional principles of integrity; Fifth, increase impact to society, actively practice social management innovation.

Study on the promotion and retirement system of partners in accounting firms
The professional career of partners in accounting firm is limited. The continued operation of the firm will usually outlast the individual partner’s career. It is natural those who work and develop a long career in the same firm to be considered and eventually be promoted to be partners. This creates a different relationship dynamic among colleagues and also the dynamics among partners from different generations. By adopting the overlapping generations model of macro-economics, this article constructs an adjustable mathematical model for the relationship between partners and presents an analysis on accounting firms with the partners’ behavior as the subject.