05完善顶层设计 提升行业信息化建设质量——在行业信息化咨询项目动员部署（视频）会上的讲话/陈毓圭

07 “十二五”期间行业工作回顾之六：人才培养战略

12 注册会计师行业青年文明号活动管理办法（试行）

16 地方领导关心行业和协会建设

17 中注协约谈事务所提示上市公司审计风险

21 国际和区域会计组织简介

25 福建省注册会计师协会会员发展举措与思考

27 会计师事务所品牌建设路径探析/乔久华

37 基于企业架构视角的内部控制系统模型研究/周卫华

44 分析师跟进、政府干预程度与投资效率/赵康生赵玉洁

52 异常审计费用与审计质量：来自上市公司的经验证据/张洪辉章琳一

58 盈余管理方式权衡研究/尹明 李春艳

62 权利强度、内部控制与企业真实盈余管理/曹曦文

68审计师品牌认同研究——基于财务报告可比性视角/车伟娜

73 新会计准则下公允价值波动的市场反应分析——基于功能锁定理论研究假设/邓娜

79 基于非标意见和审计失败的我国CPA职业判断应用研究/王翠琳杨光杨银芳

84 基于财务共享服务模式的大数据审计研究/程平白沂

88 引领新常态加强经济责任审计/梁鑫杨玉国

93 租赁方式的选择：融资约束下的新玩法/崔文娟张惠媛陈淑媛

97 生产性生物资产会计与税务处理的差异性研究/杨宁霞曹健何帅

100 母公司吸收合并其直接控股的全资子公司会计处理的探讨/束进

102 “T”型账户在以现金结算股份支付中的巧妙运用/陈亚

105 高新技术企业研发费加扣税务风险与防范/任高飞蔡报纯

108 东芝公司舞弊案分析和启示/袁敏

114 未支付对价采矿权之案例分析/张春喜

32 中注协工作

33 地方注协工作

15、20、封三简讯

124 国内财经

126 国际财经

Highlights in This Issue

Optimize the top-down design and improve the quality of IT construction for the accountancy profession

Dr. Chen Yugui, Secretary General of CICPA, points out that optimizing the top-down design is the starting point to advance IT construction for the accountancy profession. In order to deliver a good top-down design, we need to carry out the consultation project for IT construction successfully. The basic requirements of the top-down design of the Management and Service Information System for the Accountancy Profession are interconnection, uniform coding, authorization management, filing synchronization, as well as being open and sharing. The basic requirement of the top-down design of Accounting Firms Information System is to support intelligent, interconnected and mobile services by accounting firms. The basic requirement of the Cohesive Office System of secretariats of CICPA and local CPA institutes is to realize knowledge-sharing and decision-making support.

Research on audits using big data techniques under the shared financial service model

In the era of big data, the shared financial service centers that enterprises are actively exploring and setting up have provided a good foundation for conducting audits using big data techniques. This article presents an analysis on the data pre-processing before being used in audits under shared financial service model, which includes collection, cleaning and storage of big data. On this basis, the author builds up a framework for conducting audits using big data techniques under the shared financial service model. The paper also explains the detailed steps, and provides theoretical guide for implementing audits using big data techniques under shared financial service model.

Strength of power, internal control and real earnings management of companies

By taking the A share companies listed in China between 2010 and 2013 as a sample, this article conducts an empirical research on the relation among strength of power, internal control and degree of earnings management of companies. It draws the following conclusions: 1) There is a significant negative correlation between internal control and earnings management. This means internal control has, to some extent, restrained real earnings management behavior. 2) The extent of separation of ownership and control by major shareholders is negatively correlated with the degree of real earnings management. 3) When looking into the relation among the extent of separation of ownership and control, internal control and real earnings management, the author finds that the extent of separation of ownership and control by major shareholders will reduce the negative correlation between internal control and real earnings management.