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.