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2014年第6期

2014年第6期

行业建设与发展

     

    高端引领追求卓越打造我国会计人才建设新高地/余蔚平

    党性强服务行业发展才有力量/陈毓圭

    以过硬的党建本领服务于行业建设/岳学鲲

人才队伍建设年专题

     

    2014年度中国注册会计师协会培训计划

    中注协部署2014年全国注册会计师行业继续教育工作

    部分地方协会培训工作经验汇编

    地方领导关心行业和协会建设

    注册会计师行业青年代表荣获全国“青年岗位能手”荣誉称号

    中华人民共和国财政部令第75号——财政部关于修改《注册会计师全国统一考试办法》的决定

    关于《财政部关于修改<注册会计师全国统一考试办法>的决定》答记者问

    中注协提示证券资格事务所关注创业板新上市公司年报审计风险

    北京地区司法会计鉴定业务行业现状分析――北京注册会计师协会专项课题研究报告

    狠抓十个坚持促进行业发展——关于我国注册会计师行业改革与发展有关问题的思考/王宏

学术研究

     

    会计师事务所合并对审计质量的影响——基于会计稳健性视角的经验证据/

    王琰 杨鑫 杨王

    母子公司制与事业部制对资金集中管理的影响/陈广垒

    多元化集团构建内控评价模型初探/李小芹

    对商业银行构建企业内部控制制度的思考/王 

审计与鉴证服务

     

    信息技术在实质性审计程序中的应用/王红艳

    科技资金绩效审计框架设计及应用研究——以国家科技重大专项资金为例/李洁

会计

     

    《国际会计准则——租赁》的修订进展与前景展望/杨国俊

    社会网络视角的会计舞弊合谋研究/郭红彩

案例

     

    会计师事务所司法会计鉴定涉诉案例分析/赵飞 张少云 宁博 蒋翔乐

他山之石

     

    HOW TO PUT TOGETHER A COMPLETE PACKAGE

行业信息

     

    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

英文目录

     

    Assistant Minister Yu Weiping urges to strive for excellence and build up the new highland of accounting talents cultivation

     

    Mr. Yu Weiping, Assistant Minister of Finance Ministry, puts forward that the Ministry started the cultivation project of leading accounting talents (backup force) in 2005, which has recruited 29 classes with 979 students in total. Among them, 220 have graduated successfully. For those leading talents who have completed the 6-year training program, how can we oversight them to better play their leading role? Hence, the Ministry of Finance drafted and publicized the “Implementation Plan of Advanced Program for the National Cultivation Project of Leading Accounting Talents”. This plan includes two aspects: one is the program of knowledge update, which is for all graduated students; the other is the program of special support, which means to select the best out of the graduated students, put special resources on them and train them to become the “leading birds”. This is the program we are launching today.

     

     

    Four youth representatives of the CPA profession receive the Award of “National Excellent Youth”

     

    Recently, the selection activity of Awards of “National Excellent Youth Pacesetter” and “National Excellent Youth” has publicized the final results. Based on the activities like comprehensive competitions, key national projects and the program of “finding the youth elite” as well as daily practice, and through multi-level promotion, selections, recommendation and rigorous review process, the CPA profession recommended four representatives, i.e. Zhu Yan from Huangputianjian CPAs, Xue Xiaolin from KPMG China, Xu Yuqing from Reanda CPAs and Tu Xiaofeng from Dewei CPAs, who have been granted the Award of “National Excellent Youth”. This is the first time that representatives from the CPA profession have won this honor.

     

     

    The Decision by the Ministry of Finance on the Revision of Regulations on the National Uniform Examinations of CPAs

     

    In order to tackle the practical problems in the management of National Uniform Examinations of CPAs and further regulate the organization of examinations, the Ministry of Finance revised some articles of the Regulations on the National Uniform Examinations of CPAs (MoF Order No. 55), and released the Decision on the Revision of Regulations on the National Uniform Examinations of CPAs (MoF Order No. 75), which will be effective from April 23, 2014. The major revisions made this time include: first to clarify that computerized examinations can be applied; second to add the article that candidates can apply for exam results review; third to cancel the regulation that Advanced Stage of the exam must be completed within 5 years after the professional stage; fourth to add the regulation on confidentiality of examination organization.

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