行业建设与发展

 

中共中央国务院关于构建开放型经济新体制的若干意见

基层党组织书记怎样抓党建/陈毓圭

顺应政府会计改革新形势加强政府会计研究和人才培养/应唯

中国注册会计师行业建设十大体系

江苏省注册会计师行业在政府购买服务中的问题与对策/丁俊吴君民沈维良

关于注册会计师行业参加“2015—2016年度全国青年文明号”创建工作的通知

关于开展“2015—2016年度注册会计师行业青年文明号”创建工作的通知

2015年度注册会计师全国统一考试综合阶段考试举行

中注协完成2015年证券事务所执业质量现场检查工作

学术研究

 

创业板上市公司股利分配方式影响因素分析——基于2014年度年报和利润分配实施公告的分析/胡伟 黄咏

股权激励契约要素对投资异化行为的影响研究/李春玲高鹏

管理效率是财务弹性影响公司业绩的调节变量吗？——基于大股东视角的研究/马春爱

内部控制、机会主义动机与盈余管理——基于盈余管理异质性视角/高厚山梅建军

媒体报道的公司治理作用:基于社会责任信息披露的视角/王月陈兴述蒋水全

企业财务组织模式对预算准确性的影响分析——以P2P电子商务企业为例/张敏

盈余管理路径、属性和股票价格信息含量/李靖男

审计与鉴证服务

 

政府购买会计审计服务的绩效评价研究/王生交

构建审计业务招标新机制的思考/乔久华

个人合伙纠纷的司法会计鉴定思路与方法/董三燕 范伟红

探索中小企业信用担保审计的理论与方法/刘箭

会计

 

对国际财务报告概念框架修订的初步讨论/宣和

会计准则变革、行业异质性与资源配置效率/刘春奇

会计处理之“单行线”探析/赵丽丽

售后租回业务会计处理新思考/谢海林                       

他山之石

 

政府综合财务报告管理层讨论与分析的探讨——基于美国政府财务报告的编制经验/刘宁潇 梁正伟

行业信息

 

Highlights in This Issue

 

 

10 systems for China’s CPA profession-building

 

With the development of market economy and advancement of reform and open-up in China, the CPA profession has been constantly growing in strength during the historic course of serving the reform and open-up and nation-building, and 10 systems for profession building which achieve the virtuous interaction between profession development and market demand  are taking shape . These include: an assurance service system oriented towards serving economic and social development, an examination and evaluation system guided by professional competence, a registration and entry system with high thresholds, a professional standards system targeted at international convergence, a life-long-learning oriented CPD system, a supervision and inspection system focusing on integrity, ethics and service quality, an international cooperation system oriented towards CPA firms going abroad, a development strategy system targeted at more competitive and larger CPA firms, a professional organization system focusing on service, monitoring, management and coordination, etc.

 

 

 

Research on performance evaluation of government procurement of accounting and auditing services

 

Government procurement of accounting and auditing services has been playing a positive role in terms of transforming government functions since its beginning, but its performance evaluation system still needs to be uniform and standardized. Hence, a few things should be paid attention to, including analyzing the connotation, principles, process and significance of performance evaluation of government procurement of accounting and auditing services, drawing upon the 4E evaluation model of government performance evaluation and the practical experience of performance evaluation of procurement of accounting and auditing services across different regions, and building up a scientific and appropriate suite of indicators for performance evaluation. This is of great significance for promoting healthy development of government procurement of services, improving government efficiency, reducing cost and changing government functions.

 

 

 

Change of accounting standards, sector heterogeneity and efficiency of resource allocation

 

With the non-financial sector A share companies between 2004 and 2013 in China as sample, and drawing upon Wurgler’s resource allocation efficiency model, this article empirically tests the impact on the efficiency of resource allocation of change of accounting standards. The research explains resource allocation efficiency from two aspects: investment efficiency and financing efficiency. It finds that the change of accounting standards helps to improve the resource allocation efficiency, and investment efficiency is improved more than financing efficiency. When testing different industries, the research also shows that the investment efficiency of education sector is comparatively low, while the financing efficiency of mining, scientific research and technical service, education, as well as health and social work sector is also significantly low.

 

 

中注协工作

地方注协工作

简讯

国内财经

国际财经

英文目录