行业建设与发展

同塑文化 共铸品牌 推动注册会计师行业发展实现新跨越——在2013年海峡两岸及港澳地区会计师行业交流研讨会上的致词／财政部部长助理 余蔚平
在2013年海峡两岸及港澳地区会计师行业交流研讨会上的闭幕词／中国注册会计师协会副秘书长 杨志国
2013年海峡两岸及港澳地区会计师行业交流研讨会召开
拓展香港与内地会计行业的合作 为两岸经济互融互促保驾护航／中国注册会计师协会副会长兼秘书长  陈毓圭

深入开展“诚信文化建设年”活动专题

共青团中国注册会计师行业委员会关于建立“注册会计师行业青年就业创业见习基地”的通知
共青团中国注册会计师行业委员会关于在注册会计师行业开展寻找“最美青工”活动的通知
湖北、江苏、深圳积极创新载体深化行业“诚信文化建设年”活动
福建省注册会计师行业党委积极推进行业“诚信文化建设年”活动
广东中天粤会计师事务所：以“三化”推进事务所诚信文化建设

天津滨海新区做实会计服务示范基地建设
中注协完成2013年证券所执业质量现场检查工作

学术研究

国有企业高管团队薪酬差距与盈余管理行为研究／钱戮琳
制造业股权激励模式选择影响因素研究――基于上证A股的实证分析／王艳茹 秦盛兰
基于贷款目的的知识产权价值评估问题与对策――以陕西省为例／吴艳文 王新平
盈余管理与权益资本成本――来自中国A股市场的经验证据／邹小平 王军只
外部监管对上市公司内控缺陷披露的影响研究――基于2011年沪市A股的经验证据／李瑛玫 戴荣华
关联交易、审计师选择与审计收费水平／赵国宇 王善平
股权集中度、产权性质与应计质量――基于上市公司2010－2011年数据的实证研究／李晓东 姜淑慧 田腾飞

审计与鉴证服务

H股“双重审计”取消后的审计质量分析／沈洁
浅析抽样技术在企业内部控制自我评价中的应用／梁晓东
风险导向的反洗钱内部控制审计研究／赵述
浅议内部控制审计如何为财务报表审计提供支持／黎占露

会计

公司治理与财务控制的互动关系研究／廖亮亮
小议金融资产预期损失模型／许建斌 张伟 张文鑫
国有企业改革中MBO交易定价问题研究／郑伟
基于人本财务视角的传统财务管理误区诊断与财务本质属性回归／邱兆学

税务

不征税收入财税处理中应关注的几个问题／方飞虎

他山之石

国际会计职业团体对外报告的最新进展及分析／沈梦姣 戚丽杏

会员之窗

明道厚德，勇担创新，刚直坚韧，博学儒雅――注册会计师职业精神之浅见／杨良成

历史上的九月

行业信息

中注协工作
地方注协工作
国内财经
国际财经
简讯

英文目录

Jointly cultivate firm culture and establish firm’s brand to prepare CPA profession for new breakthroughs
Mr. Yu Weiping states in his address to “Cross straits, Hong Kong and Macau Accountancy Profession Conference 2013” that over the past years, CPA profession in Chinese Mainland has made visible strides and progress through adhering to serving national constructions and building professional integrity, actively implementing its development strategies, enhancing regulation and strengthening internal governance of accounting firms. The theme of the Conference, “Culture and Brand,” reflects the combined demands of seeking new development momentum by culture cultivation and brand-building amidst global economic restructuring. He hopes all participants of the Conference can explore the methods and principles in terms of “Culture and Brand,” share and exchange experiences in terms of cross-border cooperation among Cross straits, Hong Kong and Macau accountancy profession and further promote prosperity and development of the accountancy profession.
Expand cooperation between Hong Kong and Mainland accountancy profession – Ensure economic integration   
Dr. Chen Yugui, Deputy President and Secretary General of CICPA, points out the deep integration of Hong Kong and Mainland economies cannot be accomplished without the support and guarantee of accounting services. The formulation and implementation of economic policies requires us to fully master macro-economic situation. In order to enhance economic governance and prevent financial risks in Chinese Mainland and Hong Kong, we need to further optimize investment and economic environment. Meanwhile, substantial economic and trade integration also needs the guarantee of professional services, such as accounting services. Accounting service cooperation sets a precedent for the service trade cooperation between Chinese Mainland and Hong Kong. Institutional arrangements lay a foundation for cooperation between Chinese Mainland and Hong Kong accountancy profession. The mutual economic and trade exchanges promote each other with accountancy practice, and interdependency between Chinese Mainland and Hong Kong accountancy profession in turn promotes the accountancy profession and our global competitiveness. Increased exchanges and cooperation between Chinese Mainland and Hong Kong accountancy profession are crucial in laying a solid foundation for mutual economic and trade cooperation.  
Interactive Relations between Corporate Governance and Financial Control
Corporate governance and financial control are closely linked. To overcome the limits of financial control, one must focus on financial review, and not neglect the influence of corporate governance in financial control constructions nor the importance of financial control when creating corporate governance. This article, from the view of possibility and necessity of positive interactions between corporate governance and financial control, includes analysis of various theoretical reasons for absent corporate governance and weak financial control. It puts forward a systemic structure and the way to achieve governance-control. It suggests only from systemic management and by improving corporate governance and enhancing internal control can financial control achieve sustainable development.