05| 顺时应势 进一步推动会计领军人才建设| 余蔚平
07| 关于注册会计师行业开展党的群众路线教育实践活动的总结报告
12| 关于学习宣传贯彻党的十八届四中全会精神的通知

15| 注册会计师张克、陈德斌荣获优秀中国特色社会主义事业建设者称号
15| 地方领导关心行业和协会建设
17| 第四批注册会计师行业领军（后备）人才（金融审计方向）举办首次集中培训
19| 中注协关于做好2014年年报审计工作的通知
23| 财政部关于调整完善注册会计师行业有关行政管理事项的通知

24| 企业司库在企业集团中的角色定位与职责范围| 张庆龙 袁琳

33| 大力提高注册会计师职业判断能力| 王越豪 倪侃侃
34| 《注册会计师职业判断指南》说了些啥| 郑先弘
35| 注册会计师“良好”职业判断的四要素| 范志伟
36| 提升注册会计师审计判断质量的重要举措| 张继勋

38| 浅析CPA审计市场Low-balling内在动因及监管效率| 黄琳琳 周清清 陈子忻
43| 行业特征、非流动资产处置损益与价值相关性研究| 崔海红
49| 从衍生品交易亏损看银行风险管控机制| 胡晓云
52| 上市公司并购重组经济后果实证研究——基于关联交易与非关联交易的比较研究| 陈兴秀
58| 上市企业环境事件与资本市场的股价波动分析| 李晓琳 张秀敏 薛宇
65| 高管薪酬激励、终极控制权与现金分红研究——基于上证A 股上市公司的经验证据| 常亚波
72| 中小企业内部控制、审计质量与商业信用融资| 冯延超
79| 中小会计师事务所品牌建设之实证研究——以浙江省为例| 骆国良

85| 审计师任期、事务所任期与审计质量| 池玉莲 杨宁霞
91| 把握八个关系，提高审计质量――关于风险导向审计理念在实务中运用的思考| 李洪
96| 关于会计师事务所参与财政支出绩效评价的几点看法| 薛爱国

101| 政府购买会计服务的理论基础、存在问题与路径选择| 刘成立
105| 中小企业财务管理能力评价体系研究| 马琳
109| 解析广告费和业务宣传费的“无限期”税前扣除| 黄国俊
113| 试论“待抵扣进项税额”在增值税会计核算中的作用| 黄玑

117| 询证函的法律效力及其法律适用探析| 张天林

120| 我与孔子| 张连起

28| 中注协工作
29| 地方注协工作
封三| 简讯、征文启事
124| 国内财经
126| 国际财经

 

 

Highlights in This Issue

 

 

Assistant Minister Yu Weiping urges to further promoting leading accounting force construction with the situation

 

Mr. Yu Weiping points out that although there is a large amount of accounting professionals in China, the top level professionals is still in a shortage. In the meantime, despite the general improvement of the quality of accounting professionals, there is a gap compared with the requirements of economic and social development. Solving these problems, it is important to further strengthen the construction of leading accounting force in terms of cultivating more, better, and more capable leading professionals, to make full play of the influence of guiding and radiation of the leading professional to give an impetus to the whole profession, so as to realize the strategy of building up a powerful nation rely on accounting talents soon.

 

 

Shallows: the internal motivator and regulation effectiveness of Low-balling in audit market

 

“Low-balling” means the supplier of audit market set low price under the market structure of over competition. In China, the low-balling on audit services for listed companies is very popular. Meanwhile, the auditors and listed companies have conflicts and differences concerning the economic value of audit services. Starting from the three core hypothesis, the article analyzes the requirement types and efficiency of audit services in Chinese audit market, studies the demand and supply drivers of low-balling, discusses the regulation effectiveness of low-balling, and finally puts forward advices on regulation policies from the perspectives of demand, supply and the general legal environment.      

 

 

The term of auditor, accounting firm and audit quality

 

By choosing A-share listed companies in both Shanghai and Shenzhen from 2007 to 2012 as objects of study, the article measures the audit quality indirectly through estimated discretionary accruals to test whether the implementation of statutory rotation of auditors has the expected effect, and discusses the relationship of the term of accounting firms with audit quality. Through a series of empirical tests, it is find that the audit quality declines with the extension of term of auditors over 5 years, which verifies the suitableness of the system of mandatory rotation of auditors every 5 years. Besides, it is also find that with the term of auditors being restricted, the longer the term of accounting firms is, the lower the audit quality will be, which provides evidence for the rotation of accounting firms.