05 专业服务业的成长与会计服务示范基地建设/陈毓圭

10 正能量引领注册会计师行业前行

12 中国注册会计师协会2015年工作总结

18 中国注册会计师协会2016年工作要点

21 4名注册会计师获得2015年全国先进会计工作者荣誉称号

24 新举措、新成效、新思路——各省区市及三院培训教育工作交流会代表发言摘编

29 中国注册会计师协会会计师事务所执业质量检查通告（第十二号）

30 中注协发布审计报告相关准则征求意见稿

36 股东减持、时机选择与盈余管理——基于中泰化学股东减持的案例研究/王生年王钦

43 上市公司运用税收筹划进行操控盈余的行为对审计质量的影响/曹茹玥王杏芬

51 审计费用与审计质量：基于分位数回归分析/章琳一

58 IPO前后风险投资逐名效应对上市公司会计信息质量的影响/王燕

64 电子审计证据证明力评价体系研究——基于层次分析法与模糊综合评价法/鲁冰

71 小型企业财务报表审计工作底稿编制要点及问题/傅贵勤

75 企业安全生产管理审计探索——南通供电公司内部审计创新实践现场报告/陈启忠 朱白尘 李仁昊 印凤华

83 对我国“其他综合收益”报告新变化的探讨/彭宏超

88 企业盈余公积转增资本的纳税及会计处理探讨/丁静张钧

93 大数据、会计流程再造与财务报告质量提升/张王飞张根文朱卫东

98 BT业务会计处理探讨/谢海林

101 基于WSR的公司内部控制有效性的风险因素研究/董红杰

108 影响管理会计工作成效因素探析/朱建林

111 会计师事务所开展非审计业务的思考与建议——以A公司咨询项目为例/董中超

116 浅析“互联网+税务”的应用与发展/上官鸣郭清韵曾微

120 司法会计在公诉案件中的应用实例分析/候新霞段琼

25 2015年本刊采用来自会计师事务所作者稿件情况通报

31 中注协工作

32 地方注协工作

封三 简讯

123 国内财经

125 国际财经

Highlights in This Issue

Growth of the professional services industry and the building of accounting services Demonstration Centers

Dr. Chen Yugui, Secretary General of CICPA, points out that the professional services industry as a high-end service industry, characterized by its knowledge-based nature, is an important promoter of the five concepts for development (i.e. innovation, coordination, green development, opening-up and sharing) adopted at the Fifth Session of the 18th Communist Party of China (CPC) Central Committee. He hopes that the Yangzhou for Demonstration Centers Accounting Services Related to Financing of Medium, Small and Micro Businesses will focus on the positioning of the industrial agglomeration area, for realizing the integration of: accounting professional services with other professional services; professional services with financial services; professional services and financial services with the economy; and industrial development with Yangzhou city’s position as a desirable city for living.

Reduction of shareholdings by shareholders, timing and earnings management

Reduction of shareholdings by major shareholders and senior management is a major form of insider trading. It always attracts much attention from regulators due to the possible harm it can do to the legitimate rights of other shareholders. This article puts the case of Zhongtai Chemical under study. It finds that with the announcement of a series of good news, major shareholders have obtained significantly positive and excess returns through reduction of shareholdings, which shows that they have good ability of timing. Further analysis reveals that regularly reported performance growth helps to push up the share price during the reduction period, but the profit growth is owed to earnings management to some extent. The result shows that by taking information advantage and through influence on listed companies, insider trading has harmed the justified rights of minority shareholders and damaged the fair competition in market. 

Pondering over the non-audit services provided by accounting firms and some suggestions

In December 2011, the CICPA published the Opinion on the Implementation of Developing Non-audit Services Strategy for the Chinese Accounting Profession, encouraging accounting firms to make great efforts to expand non-audit services. The document also sets a goal that “by the year 2015, the total revenue of the profession should be doubled comparing with that in 2010 and reach 75 billion yuan; within that, revenue generated by non-audit services should reach 31.4 billion yuan, taking up to 42% of the total”. Many accounting firms have shown proactive responses and tried to explore this area in practice. The author has taken part in some consultation projects and has some experience and thoughts regarding non-audit services expansion by accounting firms. In this article, he presents one of the consultation projects as an example and compares it with traditional audit engagements, with the expectation of offering some enlightenment for expanding non-audit services by accounting firms.