服务市场 服务经济 全面开创行业发展新局面／财政部部长 楼继伟
坚持“四个着力” 为全面深化改革作出行业应有的贡献——在全国注协秘书长工作会议上的总结讲话／中国注册会计师协会副会长兼秘书长 陈毓圭
财务报告职业判断框架――适用于财务报告编制者、审计师、监管部门以及准则制定机构的国际指南

分析师荐股评级修正的羊群行为研究／黄顺武  韦东
集团财务资源配置对企业资本结构动态调整的影响——基于集团企业内部资本市场的研究／熊回
上市公司关联方资产交易与审计费用实证研究／罗勇 蒋素芝
市场化进程、管理者权力与公司并购绩效／陈旭东 杨兴全 曾春华
我国省级地方政府养老金隐性债务规模的实证研究／任刚
事务所变更、审计意见类型与财务重述／郭慧婷 马晨 张俊瑞 吴群琪

我国本土会计师事务所合并对审计收费的影响研究／吕伶俐 李长爱
审计师的自我效能感、群体决策与审计风险评估／杨晶晶 苗连琦
浅议另类投资审计／冯旭
财政投资项目竣工财务决算评审需关注事项／欧甲生

关于地方政府投融资平台公司公益性资产会计处理方法的探析／张欣杰
递延所得税资产确认问题探讨／董明怀
关于对合同能源管理业务收入确认的探析／赵宬 裴志军

基于财务视角的横向并购协同效应研究――以优酷并购土豆为例／蒋楠

美日证券市场知识产权信息披露制度及其对我国的启示／曾莉  罗晓涵

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

 

Finance Minister Lou Jiwei addresses the 5th National Assembly of Members of China Association of CFOs

 

Finance Minister Lou puts forward that China Association of CFOs is a national professional body of self-regulation. It acts as the communication bridge among CFOs, government and society. CFOs are key members of leadership in their entities, who lead to strengthen the financial management, play a high role in the construction of management accounting system, and have management accountants as their right hand men. 14 million accounting personnel are the solid foundation for CFOs to fulfill their duties. The echelon formation of accounting personnel throughout the country has built up a firm pyramid that provide fundamental service and strong professional support to the nation’s economy development. Mr. Lou expresses high expectation on the Association’s work including: focusing on the comprehensive deepening of reform and strengthening the profession; focusing on the development of management accounting and innovating professional service; and focusing on the enhancement of international influence and deepening international exchanges.

 

 

Secretary General Chen Yugui urges the profession to stick to the “four key points” and make contributions to the full deepening of reform

 

Dr. Chen Yugui, Secretary General of CICPA, points out that 2014 is the starting year of the full deepening of reform. The CPA profession shall focus on the following areas: (1) continue to strengthen the profession’s self-consciousness of serving national construction; (2) launch the theme activity of “Year of Talent Building” and further deepen the strategy of talent cultivation; (3) strengthen integrity building and promote the practice of core socialist values in the profession; (4) promote the construction of professional service market of CPAs and achieve virtuous interaction between the profession and market; (5) deepen international exchanges and cooperation and enhance the international competiveness of China’s economy; (6) optimize the top-level design and bring the strategy of informatization to a new high level; (7) improve the service and management ability of CPA institutes.

 

 

The impact of financial resource allocation of company groups on the dynamic adjustment of enterprise capital structure —— A study based on internal capital market of group enterprises

 

By using a sample of listed company groups from 2003 to 2012, this article analyzes the cash distribution status in the listed subsidiary companies of group headquarters and looks into the impact of financial resource allocation of company groups on the dynamic adjustment of capital structure of listed companies. It shows that the higher cash ratio that the listed subsidiary companies get from their group headquarters, the slower their capital structure adjustment is. On the contrary, the lower cash ratio that they get from group headquarters, the faster their capital structure adjustment is. The empirical evidences presented by this article will provide new thinking for the improvement of internal capital market of company groups.