加快发展中国特色管理会计促进我国经济转型升级／财政部部长楼继伟

关于转发《关于在第二批党的群众路线教育实践活动中基层党组织召开专题组织生活会并开展民主评议党员工作的通知》的通知

关于总结和提炼会计师事务所支部工作法的通知

关于开展2012—2014年度注册会计师行业先进党组织和优秀个人评选表彰活动的通知

信永中和立足实际“实”字当先 扎实推进教育实践活动开展

瑞华会计师事务所查摆问题出实招求实效

众环海华以教育实践活动为契机 奋力推进事务所跨越发展

祥浩会计师事务所坚持边学边查边改 推进教育实践活动

全国注册会计师行业代表人士培训班（第四期）学员学习体会汇编

注册会计师行业代表人士培训班（第四期）在京举办

地方领导关心行业和协会建设

关于印发《中国注册会计师协会执业质量检查人员管理办法》的通知

关于成立注册会计师行业信息化实施工作领导小组的通知

关于法律法规库移动版上线运行的通知

独立董事薪酬对盈余管理影响的实证研究／石宗辉徐凯孙俊奇鲁冰

股权集中度对科技型企业研发投入绩效的影响／罗贵海

会计稳健性、管理层过度自信与债务融资／王佳丽王生年

证券分析师在关注审计师声誉吗?——基于证券分析师盈余预测特征的实证研究／石玉刘雨杰张俊民

稳健的会计政策让融资变的更难吗？——来自沪深A股上市公司的经验证据／徐玉德周玮兰晔

我国企业财务报告的可视化研究——基于上市公司合并资产负债表的Treemaps图形化视角／管彦庆杨喜梅博斌

我国上市公司应计质量与审计意见之间关系的研究／李永臣王瑜全芸

浅谈内部交易及未实现损益的识别和抵销／闵超张革

全面推进审计制度改革及立体协同／闫秀丽

关于财政支出绩效评价工作的几点体会／郭丽梅

浅谈集团公司的财务管控／吴国忠

持股比例变化的权益性投资会计处理分析／吴保忠孙丽娜

中央企业执行设定受益计划有关问题浅析／张路

合并抵销分录直编法解析／黄申

会计师事务所合伙人退休中的财务问题探讨／张雪邓川

中小企业税务风险的操作层面成因调查与应对建议／彭喜阳邓亦文彭金屏

中注协工作

地方注协工作

简讯

国内财经

国际财经

Highlights in This Issue

Finance Minister Lou Jiwei Urges Accelerating the Development of Chinese Characterized Management Accounting to Promote Transition and Upgrading of Chinese Economy

During his report in “Lectures on Chinese Management Accounting”, Mr. Lou Jiwei, Minister of Finance, systematically expounds the history and functions of management accounting, objectively evaluates the current developing status and problem of management accounting in China, and puts forward clearly the aim, task and requirement of accelerating the development of Chinese characteristic management accounting, which is endeavor to establish the management accounting system that fits the socialist market economy mechanism in China within 3-5 years, develop a number of management accountants nationwide, and promote accelerating construction of competence framework, qualification authentication system, and evaluation system of management accounting talent; to basically form Chinese characteristic management accounting theory system, and establish management accounting guidance system with efforts in 5-10 years.   

Empirical Research on Influence of Independent Director Compensation on Earnings Management

The article taking A-share companies listed in Shanghai and Shenzhen stock markets during 2007-2011 as samples, studies the influence of independent director compensation on earnings management. It finds out that independent director compensation is of significantly positive correlation with the degree of earnings management; furthermore, compared with the negative earnings management, the independent director compensation has more influence on positive earnings management; finally, the positive correlation relationship of independent director compensation and earnings management degree is more significant in companies of good performance. The research shows that although the independent directors are able to find out the earnings management behavior to a certain extent, they can’t suppress it happening effectively. Therefore, varying levels of compensation will be required for the dishonesty. In this circumstance, good company performance creates conditions for independent directors to require high compensation, therefore, further intensifies the degree of earnings management.

Exploration of Financial Issues during the Retirement of an Accounting Firm Partner

Nowadays, the ageing trend of accounting firm partners is severe. In accordance with the life cycle, when a partner which is the major human resource of an accounting firm becomes aging, with the gradual decline of its strength, brainpower, ability of accepting new staff, and practicing competence, the value one could create for the firm will reduce. By that time, the partner is facing retirement and assignment of interests. It is very important to design a retirement policy that could be accepted by retiring partners, in-office partners as well as potential partners, however, many firms are still lack of clear retirement mechanism in our country. Therefore, the article conducts an in-depth discussion on financial issues during retirement, such as the estimation methods of retirement funds, the payment arrangements of accounting firms, and the judging standard of the feasibility of retirement policy.