注册会计师行业“诚信文化建设年”主题活动总结报告

中国会计服务贸易发展报告（2013）

中国注册会计师协会会计师事务所执业质量检查通告（第九号）

中注协约谈部分证券资格事务所负责人提示变更审计机构的上市公司年报审计风险

发展专业服务业是我国经济结构调整的内在需要／汪沛沛曾琦

碳排放审计评价制度研究：演进与启示／王帆张龙平

机构投资者、审计质量与环境绩效——来自中国重污染行业上市企业的经验证据

孙俊奇鲁冰徐凯

创业板上市公司资金超募现状及影响因素研究／杨雪梅尹飘扬

企业慈善捐赠与品牌价值相关性的实证研究／舒岳

注册会计师姓名披露有助于审计质量提升吗？——来自客户报表重述的证据／刘霞戚务君

对我国《企业内部控制审计指引》有关问题的探讨／黄秋菊

慈善组织性质、治理特征与财务报告审计／刘亚莉解露莎

小议商事登记制度改革对注册会计师业务的影响／王明强

会计准则与金融监管规则分离的探讨／孙鑫佟玲

“营改增”新规对融资租赁业会计、税负及经营影响分析／张宏敏

计税基础的理论分析／牛建军

借壳上市所得税与流转税问题研究／鞠铭

云审计：机遇、挑战与发展趋势／徐贵丽

国外企业综合报告特点分析——以33家样本企业为例／何丽梅赵畅

孔祥熙的注册会计师制度建设思想述评／喻梅

中注协工作

地方注协工作

简讯、征订启事

国内财经

国际财经

Summary of “Year of Integrity” Campaign of the CPA profession

In 2013, CICPA launched the “Year of Integrity” Campaign throughout the whole CPA profession. Departments like All China Federation of Trade Unions offered strong support and guidance to the Campaign. Leaders from all provinces and autonomous regions paid great attention to it, and director-generals across the nation all made plans in advance and personally attended to the implementation. CPA Institutes at all levels and accounting firms drew upon the practical situation, mobilized everyone and led all those working in the profession to take part in the Campaign. It helped them to constantly deepening the recognition of integrity culture, actively create and enrich the carrier of such culture, build up and improve the system of integrity construction and promote new achievements of the profession.

CICPA releases China Trade in Accounting Service Report 2013

China Trade in Services Report is an annual government report on Trade in Services issued by the Ministry of Commerce. CICPA has been responsible for drafting the “accounting profession chapter” of the report since 2010. By the end of 2013, CICPA has completed the China Trade in Accounting Service Report 2013, covering the period from July 2012 to July 2013. This report presents a general introduction of accounting profession domestic and international, the latest updates on the opening-up of accounting profession in China and a brief summary on the important policies, regulations and laws that have been enacted. It also includes an analysis and future prospect on the latest development of trade in accounting service in China.

CICPA issues Notice on Quality Review of Accounting Firms Practice

In 2013, according to the requirement of “Year of Integrity” and based on the local practical situation, CPA Institutes at all levels put their review focus on the accounting firms that (1) are large, influential and receives more feedbacks in the profession; (2) are newly established or merged; and (3) are suspected of being involved in unfair low price competition. CPA Institutes appointed 915 reviewers to conduct quality review on 1486 accounting firms with a selection of 20,869 working papers. 159 accounting firms and 299 individual CPAs have received professional disciplinary measures.