2014年第5期
行業建設與發展
承前啟后 繼往開來譜寫總會計師事業新華章／財政部部長助理余蔚平
人才隊伍建設年專題
關于印發《關于開展注冊會計師行業“人才隊伍建設年”主題活動的指導意見》的通知
注冊會計師行業“人才隊伍建設年”主題活動啟動
黨的群眾路線教育實踐活動專題
關于印發《關于在注冊會計師行業開展第二批黨的群眾路線教育實踐活動
的指導意見》的通知
財政部印發指導意見部署注冊會計師行業開展第二批教育實踐活動
湖南省委教育實踐活動領導小組印發湖南省注冊會計師行業開展教育實踐活動實施方案
湖北省財政廳廳長王文童批示要求省注冊會計師行業黨委要加強指導確保行業教育實踐活動取得成效
行業統戰工作專題
注冊會計師行業全國人大代表、政協委員提案集萃
世界會計師大會概覽
財政部關于支持會計師事務所在中國（上海）自由貿易試驗區設立分所并開展試點工作的通知
中注協有關負責人就2014年度注冊會計師全國統一考試報名相關事項答記者問
中國注冊會計師協會關于做好注冊會計師行業經濟數據庫部署實施工作的通知
中注協部署實施行業經濟數據庫
河南省注冊會計師行業人才培養和使用機制探索
以知踐行助推江蘇行業發展——研修美國的幾點思考／黃中茂馬曉蓉
學術研究
分析性程序在注冊會計師審計中的應用研究／楊文蔚汪月祥
會計師事務所人力資本產權化及其實現機制／楊濤王敏
注冊會計師行業組織的契約性質／劉剛
審計人員專業勝任能力和審計效用均衡研究／黃友周海彬
高管過度自信對現金股利波動性的影響研究／胡秀群 謝妍
我國鋼鐵企業遭遇反傾銷調查影響因素研究——基于滬深A股鋼鐵業上市公司的經驗數據／孟校臣遲旭升遲錚
審計與鑒證服務
上市公司營業收入審查的分析框架探討／黃春燕
國家科技經費審計有關問題探討／黃諱
審計重要性水平運用初探／鄒新京陳曉剛
會計
IFRS9對金融資產和金融負債分類與計量原則的修改及其應對／宣和
碳減排量會計確認與計量研究——以項目溫室氣體自愿減排交易為例／張凱文
金融理財產品的會計核算探析／郭云華
稅務
由土地增值稅“欠稅”爭議引發的思考／劉泉軍
案例
對水電站預轉固相關問題的思考／趙翠云
他山之石
中日企業登記制度之比較／小笠原直
澳大利亞注冊會計師行業發展之啟示／翁偉
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
Assistant Minister Yu Weiping urges the China Association of CFOs to inherit the past and usher into the future
Mr. Yu Weiping, Assistant Minister of Finance Ministry, points out that in the days to come, the accounting reform, especially whether management accounting reform can move forward smoothly, whether accounting can play a bigger role in economic and social development and whether the international influence of China’s accountancy profession can be continuously enhanced, is closely related to the work of China Association of CFOs to some extent. Mr. Yu puts forward four requirements: first to enhance the vision and mission of the Association and promote its sustainable development; second to strengthen management accounting service and improve the level of management accounting in China; third to focus on the cultivation of high-end accounting talents and consolidate the foundation of accountancy profession development; and fourth to strengthen the organizational building-up of the Association and expand the width and depth of its services.
Guiding Opinion on Launching the Theme Activity of “Year of Professional Talents” of the CPA Profession
The Guiding Opinion outlines the general requirement and aims of the theme activity of “Year of Professional Talents”, as well as “6 assignments” regarding major work and measures. The “6 assignments” included: to improve the system, content and approach of CPD for CPAs, to strengthen the cultivation of high-end professional talents, to optimize the system of talent cultivation in accounting firms, to improve the management and service system of non-practicing members, to support the cultivation of back-up talents of the profession, and to strengthen the construction of staff force of CPA institutes.
The revision of IFRS 9 on the principle of classification and measurement of financial assets and liabilities and counter-measures
The standard on financial instruments has a high place in the International Financial Reporting Standards system. However for a long time, it hasn’t been well applied due to its high complexity and other reasons. This leads to the continuous voices from the profession calling for revision. The impact of international financial crisis has promoted and accelerated its revision. As a fundamental step one, the International Accounting Standards Board (IASB) started and basically completed the revision of the standard on classification and measurement of financial assets and liabilities, which reflects a new concept and new principle different from before. This article fully discusses the revision process and the conclusion, as well as presents some preliminary advices on how to respond to the revision in China.
