行业建设与发展

深入学习贯彻党的十八大精神专题

加快实现注册会计师行业品牌化和国际化发展 更好服务国家建设
——财政部部长助理余蔚平在第二届“京交会”会计服务板块活动上的讲话
中注协副会长兼秘书长陈毓圭就开展行业“诚信文化建设年”活动答记者问
中央党校中央国家机关分校财政部注册会计师行业党员骨干进修班（第四期）开班
关于在注册会计师行业广泛开展“青春建功中国梦”主题教育实践活动的通知
注册会计师行业青年“我的中国梦”报告座谈会召开
用知识提升会计师事务所风险防控水平——中国注册会计师协会为行业部署法律法规知识库

贯彻落实行业“十二五”规划专题

中注协确定第二届“京交会”会计服务板块总体工作方案
中注协就第二届“京交会”会计服务板块活动召开媒体对接会

行业监管专题

中注协召开2013年会计师事务所综合评价信息核查工作布置会
中注协约谈部分证券资格事务所负责人 提示业绩大幅波动的上市公司年报审计风险
中注协约谈部分证券资格事务所负责人 提示业绩下滑的新上市公司年报审计风险
中注协约谈部分证券资格事务所负责人 提示面临退市风险的上市公司年报审计风险
中注协约谈提示上市公司内部控制审计风险
中注协约谈提示上市公司年报审计收费降低的风险
中注协向部分证券资格事务所发函书面提示上市公司年报审计风险

学术研究

上市公司内部控制审核、鉴证及审计报告的现状及问题分析――基于沪深股市2011年的统计数据／杜美杰
上市公司委托贷款的市场反映研究――来自我国A股上市公司的经验数据／陈春华 杨天
风险投资、研发投入与创业企业价值――来自中国创业板上市公司的经验数据／谢伟平
PDCA循环理论：商业银行内部控制评价质量管理模式应用研究／杨鸿运
上市券商公司治理结构特征与经营绩效关系的实证研究――基于盈利性与抗风险性视角／陈昕 林晓璇
基于年报的上市公司人力资源信息解读／马广林 张旭 吴凡
独立董事辞职对个体投资者风险感知与投资决策的影响：一项实验证据／陈继萍

审计与鉴证服务

基于现代风险导向的公允价值审计应用现状的调查研究／张俊芝 马政
战略性新兴产业的培育、升级与注册会计师服务／郭宏 聂永川
商业银行承兑汇票业务的风险及审计方法／任晓艳

法律

国外会计准则法律地位：比较、演进与启示／杨鑫 李明辉

会计

营业税改征增值税环境下融资租赁会计处理探究／陈晓
内部交易无形资产减值后的简易合并抵销方法／明光兰
股票期权激励的会计处理建议／范颖茜
美国会计准则国际趋同分析与启示／王磊磊

信息技术

实时会计与全息会计：信息化环境下未来会计信息系统展望／曹立明

会员之窗

同心共筑中国梦  奋力锻造会计梦／张连起

历史上的五月

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

英文摘要

Mr. Yu Weiping, Assistant Finance Minister urges China’s accountancy profession to build brand and go global
At the Accounting Services Section of 2013 China Beijing International Fair for Trade in Services (CIFTIS), Mr. Yu Weiping, Assistant Finance Minister says that brand building and internationalization of China’s accountancy profession are very important in improving the socialist market economy and social credit system; in accelerating transformation of economic development patterns and increase of economic competitiveness in the global arena; in upgrading the core competitiveness and achieving rapid development of the profession. To this end, Mr. Yu proposes to abide by professional integrity and ethics, promote talent development, enhance internal control, guide accounting firms to grow in strength, and encourage accounting firms to “go global” with supporting policies.

Secretary General Chen Yugui promotes the “2013 Year of Integrity”
Dr. Chen Yugui, Vice President and Secretary General of CICPA points out the purpose of promoting the “2013 Year of Integrity” is to advance the publicity, education and practice of professional integrity; to consolidate system and network construction; to build a cultural development system featuring integrity, harmony, professionalism and pragmatism; to upgrade the image of the accountancy profession and social recognition of CPAs; to consolidate the wisdom and strength within the profession, and help accounting firms to build a brand and to go global.

Analysis of issues related to internal control review, assurance and audit reports of listed companies
-Based on statistics of 2011 Shanghai and Shenzhen Stock Exchanges
Conflicting polices and poor integration has long been part of the problems related to China’s internal control system. At present, 22 implementing policies regarding the disclosure of internal control information require listed companies to issue more than 10 internal control-related reports every year. Among them are, internal control review report, assurance report and audit report. This article presents statistics of the internal control audit, assurance and review reports of the all companies listed in Shenzhen and Shanghai Stock Exchanges in 2011. The article then analyzes the disclosure statues of different board markets, various trades and accounting firms, and proposes measures and suggestions to the problems discovered in the analysis.