促进互联互通 谱写亚太会计发展新篇章——在第19届亚太会计师大会上的演讲/冯淑萍

注册会计师行业党建工作的实践/陈毓圭

第19届亚太会计师大会在首尔召开

2015年海峡两岸及港澳地区会计师行业交流研讨会在香港召开

国际会计师联合会向20国集团领导人峰会建言

“互联网+”时代会计行业的发展趋势/秦荣生

基于国际教育准则的会计学专业人才培养问题探讨/张巧良周丽丽 陈荣

会计师事务所品牌建设的组合策略——以天健的实践探索为例/吴杰周鑫泽

审计意见、银企关系与企业新增贷款/徐虹林钟高王帅帅

创业板上市公司股权激励研究—以信息技术类公司为例/李永强

合并商誉减值：经济因素还是盈余管理？——基于A股上市公司的经验证据/王秀丽

审计师人口特征与审计工作质量——来自中国上市公司的经验证据/闫焕民

内部财务报告控制与会计信息质量：兼析财务报告内部控制与内部会计控制的差异/赵渊贤

科技型上市公司环境投资与经济绩效关系研究/张悦

碳信息披露、产权性质与融资约束——基于2012-2014年CDP中国报告的实证研究/韩金红曾晓

新常态经济背景下我国环境审计目标设置与实施研究/时军

基于云审计平台的会计师事务所审计生态系统框架研究/赖丽珍

供应链碳足迹与企业碳审计/朱朝晖梁胜浩

新会计制度下对高校基建会计科目规范的思考/张春芝

浅谈公允价值在负债计量中的应用——以应付债券为例/金执翰潘自强

关于总分机构增值税“汇总计算、属地入库”涉税服务报告的几点构想/罗联布

公允价值变动导致的“资本公积”增加应否缴纳印花税探析/高宝科

IPO后缘何立即定向增发？——基于麦趣尔的案例剖析/李文聪 刘嫦尹兴强

转让土地前期开发费用财税处理实例分析/靳万一 任二营

注册会计师执业怎样才能免“过劳”、不“太累”/张书义 刘兆大

中注协工作

地方注协工作

简讯

国内财经

国际财经

2015年全年总目录

Highlights in This Issue

Promoting Interconnection and Interworking to Open up A New Chapter of the Accountancy profession across the Asia-Pacific Region

Madam Feng Shuping, President of CICPA points out economic interconnection and interworking of Asia-Pacific region and the One Belt and One Road initiative from China have provided new strategic opportunities for the integration and development of accountancy profession in Asia-Pacific region. To achieve “interconnection and interworking” of economy, the accounting information and accountancy profession should be the first to be interconnected and interworked, and accountants in the region should take the lead in this respect. On this basis, Madam Feng puts forward three recommendations: first, give full play to the leading role of Asia-Pacific accountants in the Asia-Pacific economic interconnection and interworking;second, provide strong support for CAPA in advancing the accountancy profession across the region; third, join hands to boost the international convergence of accounting and auditing standards.

Discussion on the issue of talent training under accounting major based on International Accounting Education Standards

By December 2014, International Accounting Education Standards Board (IAESB), an independent standard-setting board under the International Federation of Accountants (IFAC), had completed the revision of IES 1-6 and 8, and redrafted IES 7. The new International Education Standards (IES) state that professional competence consists of technical competence, professional skills, and professional values, ethics, and attitudes. It also, for the first time, brings forward 18 areas of professional competence with 82 required learning outcomes. Drawing upon this, accounting education in China can start from the perspectives including integrated education, experiential learning, themed learning and step-by-step learning, and try to make innovation in the training model.

Demographic characteristics of auditors and audit quality——empirical evidence of listed companies in China

By looking from the perspective of individual auditors and adopting a sample of listed companies from 2007 to 2013 in the country, this article presents an empirical analysis on how the demographic characteristics of auditors may affect audit quality. The research shows that the higher academic degrees auditors obtain, the stronger relevance their majors have with the work, the higher audit quality will be; and this result is more obvious on those responsible for the audit engagements than the reviewers. However, there is no evidence to show that the gender or age of auditors will have any significant influence on audit quality. Hence, it is suggested that accounting firms should take the characteristics of client and auditors into consideration and allocate auditors in a reasonable way to improve audit efficiency.