行業建設與發展
注冊會計師行業“誠信文化建設年”主題活動總結報告
中國會計服務貿易發展報告（2013）
行業監管專題
中國注冊會計師協會會計師事務所執業質量檢查通告（第九號）
中注協約談部分證券資格事務所負責人提示變更審計機構的上市公司年報審計風險
學術研究
發展專業服務業是我國經濟結構調整的內在需要／汪沛沛曾琦
碳排放審計評價制度研究：演進與啟示／王帆張龍平
機構投資者、審計質量與環境績效——來自中國重污染行業上市企業的經驗證據
孫俊奇魯冰徐凱
創業板上市公司資金超募現狀及影響因素研究／楊雪梅尹飄揚
企業慈善捐贈與品牌價值相關性的實證研究／舒岳
注冊會計師姓名披露有助于審計質量提升嗎？——來自客戶報表重述的證據／劉霞戚務君
審計與鑒證服務
對我國《企業內部控制審計指引》有關問題的探討／黃秋菊
慈善組織性質、治理特征與財務報告審計／劉亞莉解露莎
小議商事登記制度改革對注冊會計師業務的影響／王明強
會計
會計準則與金融監管規則分離的探討／孫鑫佟玲
“營改增”新規對融資租賃業會計、稅負及經營影響分析／張宏敏
計稅基礎的理論分析／牛建軍
稅務
借殼上市所得稅與流轉稅問題研究／鞠銘
信息技術
云審計：機遇、挑戰與發展趨勢／徐貴麗
他山之石
國外企業綜合報告特點分析——以33家樣本企業為例／何麗梅趙暢
行業史話
孔祥熙的注冊會計師制度建設思想述評／喻梅
行業信息
中注協工作
地方注協工作
簡訊、征訂啟事
國內財經
國際財經
英文目錄
Summary of “Year of Integrity” Campaign of the CPA profession
In 2013, CICPA launched the “Year of Integrity” Campaign throughout the whole CPA profession. Departments like All China Federation of Trade Unions offered strong support and guidance to the Campaign. Leaders from all provinces and autonomous regions paid great attention to it, and director-generals across the nation all made plans in advance and personally attended to the implementation. CPA Institutes at all levels and accounting firms drew upon the practical situation, mobilized everyone and led all those working in the profession to take part in the Campaign. It helped them to constantly deepening the recognition of integrity culture, actively create and enrich the carrier of such culture, build up and improve the system of integrity construction and promote new achievements of the profession.
CICPA releases China Trade in Accounting Service Report 2013
China Trade in Services Report is an annual government report on Trade in Services issued by the Ministry of Commerce. CICPA has been responsible for drafting the “accounting profession chapter” of the report since 2010. By the end of 2013, CICPA has completed the China Trade in Accounting Service Report 2013, covering the period from July 2012 to July 2013. This report presents a general introduction of accounting profession domestic and international, the latest updates on the opening-up of accounting profession in China and a brief summary on the important policies, regulations and laws that have been enacted. It also includes an analysis and future prospect on the latest development of trade in accounting service in China.
CICPA issues Notice on Quality Review of Accounting Firms Practice
In 2013, according to the requirement of “Year of Integrity” and based on the local practical situation, CPA Institutes at all levels put their review focus on the accounting firms that (1) are large, influential and receives more feedbacks in the profession; (2) are newly established or merged; and (3) are suspected of being involved in unfair low price competition. CPA Institutes appointed 915 reviewers to conduct quality review on 1486 accounting firms with a selection of 20,869 working papers. 159 accounting firms and 299 individual CPAs have received professional disciplinary measures.
