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.