认识新常态服务新常态——注册会计师行业的使命和任务/陈毓圭

注册会计师行业“人才队伍建设年”活动总结

中注协有关负责人就2015年度注册会计师全国统一考试报名相关事项答记者问中国注册会计师协会会计师事务所执业质量检查通告（第十一号）

中注协约谈部分证券资格事务所负责人提示上市公司年报审计风险

高端审计业务能力建设的重要技术支撑——《商业银行审计指引》解读

增加报告信息含量提升报告沟通价值——国际审计报告改革述评

中国注册会计师协会关于进一步征集行业史料的公告

向国际化迈进---写在天健会计师事务所首例H股IPO成功之际/胡少先

《国际会计公报》发布2014年全球调查报告

关于公布若干废止和失效的会计准则制度类规范性文件目录的通知

关于规范全国性社会组织年度财务审计工作的通知

控股股东控制、多元化经营与盈余管理/袁玲

内部控制鉴证与内部控制审计：政策规定与实施现状/何芹苏婷王炎斌余鸿慧

动态风险管理会计的兴起与发展/尹蘅

基于虚拟机快照技术构建ISCA模型实践教学设计/李丹曾庆峰

中国企业境外并购财务安排现状、问题及改进建议/李志鹏沈梦溪

我国上市公司股权激励相关会计信息披露质量研究——基于A股计算机板块公司的案例分析/李杰孟祥军

基于注册会计师视角的企业财务报告内部控制评价体系构建及指标量化研究/　肖丹

云会计环境下AIS内部控制问题探析/程平李宁

中国概念股危机对审计行业的影响——基于美国SEC与中国“四大”和解的启示/袁敏

注册会计师专业服务市场建设研究/傅绍正 高厚山张俊民

持续在线审计研究/刘华

商誉会计：一个令人纠结的难题-------基于会计方程不平衡的思考/尉然左北平

关于权益法下母子公司未实现内部交易损益抵销的思考/彭正辉邓太贤

实质重于形式原则的实务运用和思考/楼胜亚

关于BT投融资建设模式所适用的营业税政策的思考/许文锦

浅谈营改增对会计师事务所的影响及应对/薛秀清

境外会计行业组织重组带来的启示/唐建华

在执业中，我们是怎样解决五个怎么办的？/战宪锦李巍峰

中注协工作

地方注协工作

简讯、征稿启事

国内财经

国际财经

Secretary General Chen Yugui Puts Forward Understanding and Serving New Normal to be the Mission and Task of Accountancy Profession

Dr. Chen Yugui, Secretary General of CICPA points out that the accountancy profession should bravely take the responsibility, actively understand and serve the new normal, so as to shoulder the new mission in the aspects of economic development, market stability and public interests. The new normal refers to a historical stage instead of a point in time. The accountancy profession should be guided by the new phase claim at this stage, coordinate the in-depth implementation of the 5 professional strategies, strengthen the professionalization building of the CPA team, upgrade the level of governance system of accounting firms, and promote the building of CPA professional service market. The coming year will focus on initiating four major constructions. 

Summary of the “Year of Talent Building” Campaign of the CPA profession

In 2014, CICPA launched the “Year of Talent Building” Campaign throughout the whole CPA profession, through which, CPA Institutes at all levels and accounting firms drive an overall upgrade of the profession and the professional services. After review and summarize the activities, effects and experiences of the Campaign, it is put forward that in the next step of work, the profession will promote development of accountancy professional talent in all-round and further upgrade the level of accountancy professional talent building.

Analysis of the Reform of International Audit Report

The International Auditing and Assurance Standards Board (IAASB) recently finished the reform of international auditing standards and launched the new (revised) auditing standards and related documents on January 15^th, 2015, which will be used for auditing financial statements ended on and after December 15^th, 2016. Different from the past, this reform focuses on increasing information and transparency of audit report. The article analyzes the background, main content and expected effects of the reform.