学习贯彻党的十八届六中全会精神不断深化行业党的建设----在中国注册会计师行业党委会上的讲话/赵鸣骥

中国注册会计师行业党委关于认真学习宣传贯彻党的十八届六中全会精神的通知

注册会计师行业发展规划（2016-—2020年）

陈毓圭就注册会计师行业发展五年规划答记者问

注册会计师行业信息化建设规划（2016—2020年）

陈毓圭就发布《注册会计师行业信息化建设规划（2016-2020年）》答记者问

新审计报告准则发布

2016年全国会计师事务所综合评价前百家信息

会计师事务所品牌建设指南

2016年海峡两岸及港澳地区会计师行业交流研讨会在台北市召开

上市公司审计师变更特征、行业自律管理与审计质量研究——基于上市公司年报事务所变更报备信息研究/汪月祥王喆祥 孙娜

高新技术企业股权激励实施现状分析——基于对中关村园区企业的调查/洪峰

公允价值审计风险的成因及应对策略研究/胡国强傅绍正张俊民

审计师行业专长与审计市场：理论分析与文献综述/戴琼

价值链会计研究发展述评/赵艳

我国互联网股权众筹融资模式的风险分析与评估/马广奇史梦佳

产业结构在碳排放与经济增长之间“调节器”作用研究/董耀武谌勇

我国大学会计教育职业化发展：现状调查与发展策略/李宗彦

虚构经济业务型财务造假手法剖析及识别/刘石球

医院药品库存审计方法探析/安徽省注册会计师协会课题组

司法会计理论体系成果简介/于朝

区块链改进联网审计途径研究/黄冠华

从“对赌条款”的法律效力引发的会计思考/沈洁

“T”型账户在递延所得税中的巧妙运用/张卫丽

长期股权投资核算方法的转换及投资收益分析/吴梅

管理会计咨询服务的发展对会计师事务所行业的助推/孙楠

财务云下会计人员的转型路径与策略/熊磊

“营改增”对会计师事务所税负的影响及对策/胡耘通王婷

母子公司之间房地产无偿划转涉税处理案例分析/纪宏奎赵辉

对商誉初始确认以及后续减值处理的案例研究/黄晨慧

机构者持股、信息“合谋”与股价崩盘风险——中宇卫浴实例分析/许瑞芳

中注协工作

地方注协工作

简讯

国内财经

国际财经

 Industry Expertise of Auditors and Auditing Market: Theoretical Analysis and Literature Review

 Industry expertise is a differentiated development strategy adopted by accounting firms to establish sustainable competitive advantages under the increasingly competitive environment. At present, the industry expertise of auditors has already become a hot research issue at home and abroad. From the perspectives of the measurement of industry expertise and its influence on audit fee and audit quality respectively, this article conducts theoretical analysis and literature review. Then, it analyzes the shortages of the present research and makes a preliminary outlook on the future research on the industry expertise of auditors.

Commentary on Progress of Study on Value Chain Accounting

Study on value chain accounting organically combines value chain management theories with accounting, aiming to improve value chain management with accounting methods and techniques. Researchers have reached a consensus on the basic theory and management framework of value chain accounting research and also conducted certain study on practices in all links. At present, the main problems are as follows: sufficient study on hierarchical value chain VS insufficient study on network value chain, sufficient study on internal value chain VS insufficient study on value chain alliance and sufficient study on costs VS insufficient study on value. In the future, based on different types of value chains, specific study should be conducted, which should focus on value creation and value chain alliance.

Study on “Regulator” Role of Industrial Structure between Carbon Emissions and Economic Growth

Based on the relevant panel data in China from 1965 to 2015, using cointegration test, error correction model and granger causality analysis, this paper finds that in a short term, economic growth and carbon emissions are directly positivelycorrelated; in other words, rapid economic growth is bound to correlate to more carbon emissions, but if industrial structure adjustment is made in the process of rapid economic growth, the degree of the correlation will decrease. This means that in a short term, the goals of rapid economic growth and low carbon emissions can be both achieved by adjusting industrial structure; in a long term, carbon emissions do not directly affect economic growth. The industrial structure adjustment serves as an intermediary role, so the goals of rapid economic growth and low carbon emissions can be both achieved with industrial structure adjustment as an intermediate variable; on the whole, industrial structure adjustment can be a “regulator” between them in China.