05| 大力提升会计人才的胜任能力/陈毓圭

06| 突出“四个结合”  扎实开展“三严三实”专题教育

08| 6个行业青年集体荣获“2013-2014年度全国青年文明号”称号

08| “2013-2014年度全国青年文明号”青年集体事迹材料摘编

13| 江西中审会计师事务所团支部和中汇会计师事务所张健同志荣获共青团中央表彰

13| 注册会计师行业青年代表荣获全国“最美青工”荣誉称号

14| 关于授予2014年度全国注册会计师行业“青年五四奖章”、表彰“优秀共青团员”、“优秀共青团干部”、“五四红旗团委（团支部）”的决定

17| 信永中和会计师事务所国际化发展取得新进展

18| 天健会计师事务所依据中国会计审计准则签发首份H股首次公开募股审计报告

19| 地方领导关心行业和协会建设

21| 注册会计师全国统一考试报名顺利结束 “一站式”报名受到考生欢迎

22| 财政部关于印发《政府采购竞争性磋商采购方式管理暂行办法》的通知

27| 财政部关于印发《会计师事务所从事中国内地企业境外上市审计业务暂行规定》的通知

29| 全球司库管理：历史与现实的梳理——司库系列文章之四/张庆龙 董兴荣                   

39| 基于高管背景特征的业绩预告自愿披露行为研究/杨世鉴

45| 诉讼风险、内部控制质量与审计收费/朱道宁

52| 新常态经济背景下环境审计政策法规发展研究/时军

57| 中小企业技术创新基金的会计核算释疑/刘克文

62| 注册会计师职业责任保险制度构建问题研究/李磊

65| 我国资本市场审计意见购买研究——以中小板和创业板市场为例/张强

74| 我国中小会计师事务所竞争力影响因素分析——基于甘肃会计事务所的调查数据/王翠琳胡怡

80| 审计质量刍议：基于上市公司和事务所的双重考虑/尤明渊

86| 电子数据审计模拟实验室研究/陈伟

93| 关于注册会计师行业反洗钱风险状况与控制——基于德勤会计师事务所反洗钱受罚事件/罗婷

96| 新常态新风险新应对新启示——浅析中注协2014年年报审计风险提示/雷 攀

99| 《全球管理会计原则》解读/王风华

103| 金融工具减值：从已发生损失模型到预期损失模型/张姗姗

109| AICPA和CIMA管理会计理论体系研究的新进展/彭宏超

113| 现金循环视角下的周转率指标纠偏与重构/李国政

117| 回购资产纳税筹划实例分析/任二营靳万一

120| 浅析“支持企业领导决策信息系统”的建设/李刚 陈利军 陈国庆

34| 中注协工作

35| 地方注协工作

16、封三| 简讯

124| 国内财经

126| 国际财经

Highlights in This Issue

Competence of accounting talents shall be greatly enhanced

Dr. Chen Yugui, Secretary General of CICPA, puts forward that competence of accounting talents can be summarized into three key elements, i.e. knowledge, skills and values. For accounting talents, the core skill is professional judgement, which means the ability to make professional decisions based on professional concepts, theories, logic and laws when facing economic facts, phenomenon and data. The values that guide accounting talents in their professional activities and judgement are professional values. These included: first, to put safeguarding public interest as the start point of conducting professional activities and making professional judgement; second, to adhere to the principles of integrity and due care and not to offer opinion without supporting facts and logic; third, to keep the life style of lifelong learning and present one’s opinion only  in  areas which one has expertise; fourth, to maintain an attitude of independence, objectiveness and fairness and not to accept professional assignments when independence is compromised.

ShineWing has made new progress in internationalization

According to the 2014 international ranking of accounting firms published by the official website of International Accounting Bulletin (IAB), ShineWing International ranks 19^th among all the networks surveyed. This is the highest position that Chinese brand accounting firms have ever reached. Beginning from 2005, ShineWing has gone with the trend of Chinese enterprises “going abroad” and strived to build itself into a well-respected Chinese firm with international reputation,  international vision , global service capability and one-stop service across borders. It aims to support Chinese enterprises going international, as well as foreign companies doing business in China. By establishing accounting firms and developing member firms step by step, ShineWing has extended its network to Asia and Australia which are the closest trading partners of China, such as the successful launching of member firms in Hong Kong, Singapore, Japan and Australia.

AICPA and CIMA make new progress in the research on management accounting theory system

Based on the Global Management Accounting Principles issued by AICPA and CIMA in October 2014, this article presents a detailed analysis on the objective and definition of management accounting, its four fundamental principles as well as application guidance of management accounting. It comes to the conclusion that the Global Management Accounting Principles is a major breakthrough and latest progress in the research on management accounting theory and application. As long as we draw on and absorb the proper part, the Principles will surely expedite the construction of management accounting system and its application in China, which will thereby improve the decision-making ability of management accounting and promote the quick transition and sustainable development of Chinese enterprises.