05 为“十三五”时期的行业发展开好头起好步/冯淑萍

08 制订行业五年规划要深化“三个认识”/陈毓圭

10 地方领导关心行业和注协建设

12 中注协在京召开第五届理事会第七次会议

13 注册会计师行业扎实开展全国青年文明号创建工作

15 中国注册会计师协会关于做好上市公司2015年年报审计工作的通知

17 扬州中小微企业融资会计服务示范基地揭牌

19 “海南生态软件园会计服务示范基地”揭牌

20 行业领军人才第十期境外培训班学习报告摘编

29 天津市注册会计师协会以行业信息化发展为契机 探索执业监管工作新思路

33 会计师事务所合伙人收益分配模式的调查分析/邓川张雪郑文郁

42 基于Logistic模型的全面风险管理影响因素分析/成小平庞守林 高磊

50 科技型上市公司环境投资与经济绩效关系研究/张悦

58 事务所组织形式转变对CPA审计质量的影响实证分析/孙方社

63 舞弊审计中的审计风险控制研究——基于注册会计师对审计风险敏感度/李雅楠

67 中国本土大型会计师事务所声誉群体的形成研究/张存彦周少燕

73 内部控制质量对盈余管理的影响研究——以纺织业上市公司为例/张朝辉

78 管理会计职能作用与企业转型升级/陈明灿

84 “互联网+”时代的审计发展趋势研究/秦荣生

89 浅析建设工程项目全过程跟踪审计/卓和平

92 关于审计人员从事碳鉴证业务的思考/刘浪

97浅析授予限制性股票股权激励计划的会计处理/应唯

103 设定受益计划会计核算初探/孔庆林赵甍

108 中小企业关于融资性售后回租业务会计、涉税实务探讨/胡小晶

113 上市公司关联交易所涉“资本性投入”之典型案例/任宏智

116 无形资产转让定价发展趋势及对我国的启示——基于OECD《无形资产转让定价指引》的分析/王蕾

121 国企登陆新三板需关注的六大财税法律问题及解决方案/ 刘江

38 中注协工作

39 地方注协工作

10、18 简讯

124 国内财经

126国际财经

Research on Trends of Auditing in “Internet Plus" Era

The "Internet Plus" is affecting Chinese social and economic development, including the trends of audits. This article discusses the meaning and characteristics of "Internet Plus", analyzes the development of the audit profession in “Internet Plus" era, and sums up trends in such an era, such as customized audit services, upgrading of audit services quality, promotion of audit efficiency and cloud audit platform construction, changes of what are audited, improvement of audit regulations and updating of auditors' mindset and so on.

Survey on Income Distribution Model among Partners in Accounting Firms

It has always been one of the most difficult issues of accounting firms to resolve the income distribution among partners, and is also a prerequisite for accounting firms to achieve their strategic objectives and sustainable development. At present, due to the sensitivity of the issue, there is little research on it. Therefore, this article examines income distribution systems of six Chinese accounting firms, including composition of income for individual partner, distribution methods, capital contribution of partners when they join accounting firms and return of capital when they quit. The article also puts forward relevant proposals.

Functions of Management Accounting and its Role in Transformation and Upgrading of Companies

Under the background of transformation and upgrading of companies being reversely promoted by economic transition, management accounting, with a number of functions, plays a complex role in transformation and upgrading of companies and various problems emerge, catching high attention of the accountancy profession. By establishing an empirical model, this article analyzes the relations between functions of management accounting and its role in transformation and upgrading of companies, and proposes effective solutions to respond to various problems arising in the process of transformation and upgrading of companies.