以专业服务业推动中国服务贸易转型升级／李元

专业服务业发展与产业结构优化升级／高小平

抢抓深化改革机遇 打造会计行业创新中心推进专业服务业与人才共同发展／刘小玫

专业凝聚能量专注成就未来／胡少先

2014年会计师事务所综合评价前百家信息

第三届“京交会”会计服务贸易板块活动举行

中注协召开会计服务示范基地联席会议第四次会议

开辟活动“三阵地”整改提升“三服务”

地方领导关心行业和协会建设

江苏富华会计师事务所团支部和致同会计师事务所厦门分所杨海固同志荣获共青团中央表彰

中国注册会计师协会关于开展2014年会计师事务所执业质量检查工作的通知

中国注册会计师协会关于开展2014年证券资格会计师事务所执业质量检查工作的通知

中注协提示证券资格事务所关注上市公司年报审计风险

中注协举办2014年全国注协监管干部培训班

中国注册会计师审计信息系统简介

中注协召开审计管理系统与中小所审计软件论证咨询会

《国际综合报告框架》中文版发布

企业眼中的会计师事务所――北京注册会计师协会科研课题研究报告

试论注册会计师协会在事务所品牌建设中的作用

金字塔产权结构安排下的审计师选择问题研究——基于A股上市公司2009-2012年的经验证据／刘雨杰石玉

大型会计师事务所是否有效抑制了IPO期间的盈余管理¬——基于会计应计与真实交易盈余管理视角／李明

基于企业生命周期理论的上市公司现金股利研究／常亚波

企业信息化水平对审计费用的影响研究——基于中国上市公司的经验数据／付东雪石泓                        

跨地域发展还是业务多元化――有关会计师事务所发展路径实证研究的对比分析／葛徐

风险导向审计真的有效吗?——读《风险导向审计、策略性提示及对舞弊策略风险的审计敏感性》／贺俊瑛余玉苗

IAASB审计报告改革及影响展望／张 革

对政府财政支出绩效评价的探讨／卓和平

企业生态文明建设能力财务评价指标的理论设计／袁广达 俞雪芳袁玮

收入确认的会计职业判断——以房地产销售收入确认为例／易平良

互联网云审计系统运行机理与评价体系／王帆聂曼曼

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

Highlights in This Issue

Assistant Minister Hu Jinglin requires to fully play the important role of professional services in the all-round deepening of reform

Mr. Hu Jinglin, Assistant Minister of Finance Ministry, points out that as an important force of the professional services, the CPA profession has developed for more than 30 years. It has played a significant role in the development of capital market, transformation and upgrading of industry and safeguard of public interest and market economic orders by monitoring the quality of accounting information, providing consulting services for management and strategy, and so on. The CPA profession has developed itself into one of the most standardized, professionalized and internationalized industries among all the professional services in China. Mr. Hu puts forward several advice on the development of professional services: first to fully play the important role of professional services in the all-round deepening of reform; second to greatly strengthen the construction of talent force of professional services; third to extensively explore international cooperation of professional services; fourth to specially strengthen the construction of professional organizations of professional services.

Trade in Accounting Services events of the 3rd China Beijing International Fair for Trade in Services (CIFTIS) have been convened successfully

On the morning of May 30^th, CICPA held the Trade in Accounting Services events of the 3rd China Beijing International Fair for Trade in Services (CIFTIS) in the National Convention Center, the theme of which was “Professional Services Development and Professional Talent Building”. The events include the 6^th CPA Forum, signings of accounting service programs and release of the Information on Top 100 Accounting firms. Mr. Hu Jinglin, Assistant Minister of Finance Ministry, attended the Forum and made a speech, with CICPA Vice President and Secretary General Chen Yugui as the Forum host. Deputy Director-General Li Yuan from the Department of Trade in Services and Commercial Services of Ministry of Commerce, Executive Vice President Gao Xiaoping from China Society of Administration, Deputy Director Liu Xiaomei from the Suzhou Industrial Park Administrative Committee, as well as Chief Accountant Hu Shaoxian from Pan-China CPAs delivered speeches at the forum.

The Chinese version of International Integrated Reporting Framework has been published

Recently, the Chinese version of the International Integrated Reporting Framework, which was drafted by the International Integrated Reporting Council (IIRC), has been formally published. The IIRC organized the translation work and entrusted the CICPA with the review of translated draft. The International Integrated Reporting Framework applies principles and concepts that are focused on bringing greater cohesion and efficiency to the reporting process by adopting the way of ‘integrated thinking’. It improves the quality of information available to providers of financial capital to enable a more efficient and productive allocation of capital. It focuses on value creation and contributes towards a more stable global economy.