注册会计师行业“创新服务年”主题活动实施方案

在注册会计师行业“五四”表彰暨行业青年文明号创建经验交流推进会上的讲话/杨 松

激扬青春铸造辉煌——在注册会计师行业“五四”表彰暨行业青年文明号创建经验交流推进会上的讲话/陈毓圭

关于授予2015年度全国注册会计师行业“青年五四奖章”和表彰“优秀共青团员”“优秀共青团干部”“五四红旗团委（团支部）”的决定

行业“五四”表彰暨青年文明号创建经验交流推进会代表发言摘编

在注册会计师行业党校班（第七期）开班式上的讲话/陈毓圭

加强理论武装，坚定理想信念-----在注册会计师行业党校班（第七期）开班式上的讲话/岳学鲲

地方领导关心行业和协会建设

“十二五”期间行业工作回顾之七：注册工作

中注协约谈事务所提示上市公司审计风险

中注协负责人就上市公司2015年年报审计监管约谈工作答记者问

中国注册会计师协会2016年注册会计师培训计划

会计行业未来展望/安德鲁•拉特克利夫

借船出海大力提升国际影响力——瑞华会计师事务所国际化采访记/周艳 李华磊 韩潇

长风破浪会有时细流凝聚汪洋力——信永中和会计师事务所国际化采访记/周艳   周枻君   李华磊

运筹帷幄用品牌突围——天职国际会计师事务所国际化采访记/周艳   周枻君   李华磊

基于解释结构模型的航空公司并购成功关键影响因素研究——以东航并购上航为例/李春玲  杨莉

招标换聘审计师背景下中小股东异议对后任审计师意见的影响/李雅楠

企业社会责任的履行降低了权益资本成本么？/朱文莉  邓蕾

EVA考核、投资效率与上市公司价值提升/李磊

重污染上市公司环境责任、研发支出与财务绩效/许晴  陈煦江

大数据、云技术对审计监督全覆盖的影响研究/朱玲玲

MD&A在我国的发展——基于审计的视角/尹蘅

综合报告鉴证国际新进展/邹梦妮  吴杰

我国碳排放权会计准则的最新发展——基于《碳排放权度点有关会计处理暂行规定（征求意见稿）》/周艳坤 谭小平

新租赁准则的修订、影响及我国的应对之策/周龙  李亚星

预算管理信息化的发展历程与展望/曹洋

财务管理与成本控制研究/郭相英

母公司吸收合并子公司纳税实例分析/靳万一   刘忆倩 李慧平

注册会计师作为破产管理人的职责及案例分析/刘发顺    樊富强

中注协工作

地方注协工作

简讯

国内财经

国际财经

2016年第6期英文摘要

Prospect of the Accountancy Profession

Mr. Andrew Ratcliffe, President of ICAEW, stated that the accountancy profession has been the cornerstone of a nation’s sustainable economic development and the key to ensure integrity and transparency in business management. The prerequisite to enhance the development of accountancy profession in a country is to strengthen its professional organizations. In order to keep abreast of technological progress and meet market demands, the accountancy profession must ensure its professional skills match the demands of the current digital era and are able to make continuous innovations. However, it is not enough to master technical knowledge only. Consumers, companies and governments look forward to a more proactive accountancy profession to establish better cooperative relations under which their environment and needs will be recognized and understood. Therefore, the accountancy profession should comply with a set of unified code of ethics, define its responsibilities and obligations, and satisfy its clients with high quality services.

EVA Evaluation, Investment Efficiency and Value Lifting of Listed Companies

With the listed companies in the A-share market on the Shanghai and Shenzhen stock exchanges from 2012 to 2014 as sample of its empirical analysis, this article verifies the impact of investment efficiency on lifting the value of listed companies through economic value-added (EVA) evaluation and further analyzes this specific role from the perspective of investment decisions by the management of listed companies. The empirical analysis shows that the EVA evaluation mechanism can effectively lift the value of listed companies. This in-depth research finds that it works mainly through curbing the excessive investments by companies.

Influence of Minority Shareholders’ Dissent on Successor Auditor’s Opinions in the Context of Auditor Rotations through Bidding

Usually, when minority shareholders expressed their abstaining or opposing opinions for proposals made by China’s listed companies, they will not change the outcomes of the negotiations on these proposals. However, from another point of view, the dissent expressed by minority shareholders indicates frictions between the minority and majority shareholders, which may impact other market players. This article empirically analyzes the voting results of minority shareholders on auditor rotations through biddings made in China’s 1006 listed companies from 1998 to 2013 and finds that for those listed companies which received non-standard audit opinions before auditor rotations, the dissent of minority shareholders for the voting on auditor rotation clearly increased the probability that the company would continue to receive non-standard audit opinions after changing the auditors.