05|中共中央办公厅印发《关于加强社会组织党的建设工作的意见（试行）》

09|中注协召开党政联席会议专题学习《关于加强社会组织党的建设工作的意见（试行）》

10|注册会计师行业“青年文明号”启航——注册会计师行业继续开展2015—2016年度“青年文明号”创建工作

12|注册会计师行业代表人士担任各级人大代表政协委员党代表人次实现大幅增长

12|信永中和国际获国际会计公报2015“国际会计网络新星”奖

13|地方领导关心行业和协会建设

15|2015年会计师事务所综合评价及前百家信息情况分析

20|以年检为抓手，推动会员工作扎实有效开展——2015年度全国注册会计师任职资格检查工作圆满结束

22|上市公司年度财务报告所得税调整披露解析

31|不同产权性质下成本粘性差异性分析与控制对策研究/王棣华 赵娜娜

35|对注册会计师职业怀疑缺失的问题分析及建议——以利安达对天丰节能IPO审计失败为例/李晓慧 周羽杰

42|浅议如何促进管理会计咨询服务市场发展/梁鑫

46|会计信息质量与投资效率的实证研究——基于制造业上市公司的数据/                       李惠蓉  赵小克  陈玉荣

52|管理会计报告类型若干问题探讨/朱建林

55|中小会计师事务所拓展管理会计咨询服务面临的困境及对策/张晋雷

58|环境不确定性、会计稳健性与审计费用/章琳一

66|如何将内部控制审计做到位/唐建华万寿琼

71|尽职调查如何缓解并购交易的信息不对称——以风险投资退出为例/张根文   张王飞

76|高校经济责任潜在风险与防范对策/颜永明

80|我国新三板市场会计信息披露问题研究/徐骏

86| “营改增”的会计处理及其对财务的影响——以交通运输业为例/严先锋

92|境外EPC承包项目财务风险管理思考/万春

96|营业税金及附加对利润指标的影响及改进研究——以“贵州茅台”高额营业税金及附加现象为例/马元驹杨琳潘迪

102|企业投资过程中财务管理对投资风险控制的影响/张丹

106例解企业年金的个人所得税处理——兼谈相关税法“盲点”/黄国俊

113水下养殖业存货项目的审计风险分析——对“獐子岛事件”的思考/陈豪杰             

118美国会计学会AIS理论研究热点与思考/朱卫东 张超

27|中注协工作

28|地方注协工作

封三|简讯

124国内财经

126国际财经

Analysis of Disclosure of Income Tax Adjustment in Annual Financial Reports of Listed Companies

In order to comprehensively reflect the true tax burden of companies and provide information on the difference between accounting and taxation treatment, Rule for Preparation of Information Disclosure for Companies Issuing Securities: the General Provisions for Financial Reports makes disclosure requirements on the income tax adjustment in annual financial reports. The analysis of the annual reports of listed companies in 2014 finds that the disclosed information of income tax adjustment of some listed companies is incorrect and below the standard. For example, the reconciliation between income tax payable and accounting profits in the current period does not accord with the inherent logic of income tax expenses and accounting profits. This article aims to explain contents relevant to income tax adjustment in annual financial reports and help parties concerned correctly disclose and understand information on deferred income tax assets, deferred income tax liabilities and income tax expenses.

Lack of Professional Skepticism among CPAs: Analysis and Suggestions – Take the Failure of IPO Audit of Tianfon by Reanda CPAs as an Example

It is a manifestation of a CPA’s quality to maintain due professional skepticism which is an important factor influencing audit quality. With frequent occurrence of audit failures, it has been widely recognized that CPAs should maintain due professional skepticism in order to avoid audit failures and guarantee audit quality. This article, using the case of the failure of IPO audit of Tianfon by Reanda CPAs, analyzes the phenomenon that CPAs lack professional skepticism, and proposes countermeasures from the perspectives of regulation authorities and accounting firms on basis of the previous studies, so as to provide some ideas and reference for improving the due professional skepticism of CPAs.

Issues Regarding Types of Management Accounting Reports

Management accounting, aiming at improving management efficiency and economic returns, is a kind of management activities that could play an important role in planning, decision-making, control and evaluation by integrating financial and business activities on basis of relevant information. Management accounting reports display the outcome of activities carried out by the management accounting function and its personnel in organizations. The management accounting function and its personnel should, based on their achievements in performing their management accounting responsibilities, submit appropriate management accounting reports to management personnel at various levels in their organizations and provide decision-making support in decision optimization and better management to the management personnel. This article aims to discuss various issues related to types of management accounting reports.