05 创新开拓勇于担当进一步深化注册会计师行业党的建设——在中国注册会计师行业党委会上讲话|赵鸣骥

08 中共财政部党组关于印发《关于进一步深化注册会计师行业党的建设工作的指导意见》的通知

13中共财政部党组关于印发《注册会计师行业“学党章党规、学系列讲话，做合格党员”学习教育的指导意见》的通知

17 中国注册会计师协会关于开展2016 年会计师事务所执业质量检查工作的通知

20 中国注册会计师协会关于开展2016 年证券资格会计师事务所执业质量检查工作的通知

22 荣获共青团中央表彰的2015 年度行业先进集体和个人事迹摘编

28 地方领导关心行业和协会建设

29 责任在肩躬身前行——中注协2015年度远程培训工作情况的总结报告

32 全国地方注协2015年度人才建设情况总结

35 开启新一代会计专业人才职业发展的旅程——CPA专业方向院校学生境外实习项目十年总结

38 2015年度CPA专业方向师资培训班总结

41 注册会计师行业后备人才培养路径探析/上官健

48 合伙人之间如何才能较好相处/郭晋龙

53 护航企业“走出去”实现自身国际化腾飞——中天运会计师事务所国际化采访记/周艳 李华磊 周枻君

57 致于心成于同：名称的更改品质的坚守——致同会计师事务所国际化采访记/周艳 李华磊 周枻君

61 基于模糊AHP法的审计云评估体系的构建/李慧芳 蒋尧明

69 上市公司资产减值类型与盈余管理的相关性研究/徐飞 刘建勇

75 我国上市公司高管法律知识背景与自愿性信息披露的实证研究/夏同水 范宁宁 李燕

82 产权性质、企业成长与债务期限结构/徐希   刘娟 吴秋燕

88 家族企业传承、高管变更与企业绩效/李刚 那朝洪  魏东晓

95 集团财务报表审计策略和方法/安徽省注册会计师协会课题组

100 大数据对CPA审计的影响/王雯婷 张小竹  陶然 高烨松 蒋红光

106 我国新三板审计的相关问题研究/高婷婷  龚黎明

110 母子公司互相持股的会计处理研究/赵琪   章云婷

113 合营安排会计处理探析/刘胜强   屠跃平

117 “营改增”后不动产租赁财税处理探析/曹志鹏   唐春花

120 非居民企业间接股权转让的反避税研究| 冯少华

49 中注协工作

50 地方注协工作

21、封三简讯

123 国内财经

126 国际财经

How Could Partners Work Well with Each Other

The CPA profession is experiencing rapid changes. The increasing demands for consultancy services has presented severe challenges to partners of accounting firms on expanding market and providing specialized training and development of multidisciplinary talents. But according to my understanding, apparently there is a lack of communication and the presence of tense relationships amongst the two thirds of partners in the accounting firms. If there is not a set of mature rules to sort out problems among the partners, accounting firms will be overwhelmed with such internal organizational issues and cannot adapt with challenges of the times. This article elaborates how partners of accounting firm can foster better working relationships.

Construction of a Cloud Auditing Evaluation System Based on Fuzzy AHP Method

The 13th Five-Year Plan proposes that China will promote IT-based audits with big data as its core platform. National and provincial audit data systems will be constructed to form a national audit cloud database to achieve full coverage of audits and development of cloud auditing. In order to comprehensively, objectively and effectively evaluate cloud auditing, this article analyzes the structure of cloud auditing and deeply explores its application in the audits and its implications, and then an evaluation indicator system is established with an analytic hierarchy process (AHP) method to determine the weights of each indicator and the Delphi method to determine the membership degree of each indicator to develop a fuzzy comprehensive evaluation model to make quantitative evaluation of the rationality and validity of cloud auditing and provide effective guidance on cloud auditing construction to audit organizations, especially the National Audit Office.

Study on Anti-Tax Avoidance in the Area of Indirect Equity Transferring within Non-resident Companies

Since gains from equity transferring becomes an increasingly important source of return for foreign investors, it is increasingly common for nonresident companies to arrange a special equity structure for transferring indirect equity and avoiding the taxes related to gains from such investment. China has responded with more anti-tax avoidance laws and regulations. However, China should not simply add the tax provisions, but should also ascertain its essence and address its root causes. Therefore, through analysis of cases of such tax avoidance operations, this article tries to identify problems existing in Chinese anti-tax avoidance regulations on indirect equity transferring within non-resident companies. By referencing to international legislations and best practices, the article

puts forward recommendations to help anti-tax avoidance in the area of indirect equity transferring within Chinese non-resident companies.