05 服务改革发展积极主动作为共同描绘会计事业宏伟蓝图/赵鸣骥

16 IT审计时代背景下政策取向/冯淑萍

18 “十二五”期间行业工作回顾之八：行业监管工作

22 “十二五”期间行业工作回顾之九：新业务拓展

25 “十二五”期间行业工作回顾之十：行业做强做大

28 “十二五”期间行业工作回顾之十一：行业党建

31 基于企业国际化的国内会计师事务所“走出去”策略研究/安徽省注册会计师协会课题组

35 合伙人应树立和强化十大意识/胡少先

39 会计师事务所品牌建设：定位、战略与实施/刘鹏

43 如何提升会计师事务所财务会计管理水平的研究/刘菲

48 独立审计影响盈余管理的边界及其路径分析/夏绍群 傅绍正

52 审计师变更与分析师关注的实证研究/杨坤 李晓慧

58 论人本治理视角下的内部控制机制构建/易 烨

62 行业监管、客户重要性与分所审计质量——基于《会计师事务所分所管理暂行办法》的经验证据/周 兰 张希妍

69 机构投资者持股与高管薪酬/李争光 成辛子 张十根 戴维

73 客户特征与企业社会责任报告鉴证决策/殷 红

79 大数据时代我国社会审计模式创新研究/王章礼余鲁

84 大数据环境下基于模糊匹配的审计方法/陈伟

90 资产证券化发起人的会计处理实务问题探讨/孟祥军李杰

94 会计信息失真及对策研究/张洪军

97 维简费会计核算及变更研究/许文静郝洪

100 浅析销售毛利率指标分析在实践中的应用/于波成

103 基于众筹商业模式的管理会计创新/戴伟娟

107 司库管理在保险企业中应用研究/张宁杰

110 浅议研究开发费用税前加计扣除政策/金献坤宋成俭

114 营改增背景下混合销售的界定及涉税风险的防范/吴迎恺丁琴

117 上市企业不良债权处置和法律风险案例分析/张小静

120 不动产进项税额分期抵扣会计处理案例分析/靳万一

45 中注协工作

46 地方注协工作

24、45、封三简讯

124 国内财经

126 国际财经

Partners Should Foster and Reinforce Ten Consciousness

Ideology is the guide to action. Without innovative ideologies, there are no innovative actions. Accounting firms are professional organizations comprising of professional partners, where the ideologies of partners (shareholders) determines the accounting firms’ professional quality, operating styles and specific characteristics. In order to make the accounting firms indispensable in socio-economic activities, partners should foster and reinforce ten consciousness in their minds and practice them throughout everyday practice.

Brand-Building of Accounting Firms: Orientation, Strategy and Implementation

The importance of brand-building to accounting firms is self-evident. In fact, in providing their assurance services, the accounting firms endorse the quality of the accounting information of the audited entities, so the service quality offered by accounting firms and the trustworthiness of the brands of accounting firms not only have an impact on their development, but also have an impact on the credibility of the audited entities. Therefore, to identify the inherent requirements and essential laws of brand-building for accounting firms is of great significance to their long-term and healthy development.

Fuzzy Matching-Based Audit Approaches in the Big Data Environment

Along with the age of big data, the research and application of audits using electronic data has become a hot issue. This article first analyses the importance of audits using electronic data in the big data environment and how it works. Then, it proposes a fuzzy matching-based audit approach and explains how it works to cater to the needs of audits using electronic data in the big data environment. Finally, with the aid of the independently developed software for audits using electronic data in simulation laboratories, it analyses the application of such an approach with an example of the audits using taxation data.