2014年第5期



行业建设与发展

承前启后 继往开来谱写总会计师事业新华章／财政部部长助理余蔚平

人才队伍建设年专题

关于印发《关于开展注册会计师行业“人才队伍建设年”主题活动的指导意见》的通知

注册会计师行业“人才队伍建设年”主题活动启动

党的群众路线教育实践活动专题

关于印发《关于在注册会计师行业开展第二批党的群众路线教育实践活动

的指导意见》的通知

财政部印发指导意见部署注册会计师行业开展第二批教育实践活动

湖南省委教育实践活动领导小组印发湖南省注册会计师行业开展教育实践活动实施方案

湖北省财政厅厅长王文童批示要求省注册会计师行业党委要加强指导确保行业教育实践活动取得成效

行业统战工作专题

注册会计师行业全国人大代表、政协委员提案集萃

世界会计师大会概览

财政部关于支持会计师事务所在中国（上海）自由贸易试验区设立分所并开展试点工作的通知

中注协有关负责人就2014年度注册会计师全国统一考试报名相关事项答记者问

中国注册会计师协会关于做好注册会计师行业经济数据库部署实施工作的通知

中注协部署实施行业经济数据库

河南省注册会计师行业人才培养和使用机制探索

以知践行助推江苏行业发展——研修美国的几点思考／黄中茂马晓蓉

学术研究

分析性程序在注册会计师审计中的应用研究／杨文蔚汪月祥

会计师事务所人力资本产权化及其实现机制／杨涛王敏

注册会计师行业组织的契约性质／刘刚

审计人员专业胜任能力和审计效用均衡研究／黄友周海彬

高管过度自信对现金股利波动性的影响研究／胡秀群 谢妍

我国钢铁企业遭遇反倾销调查影响因素研究——基于沪深A股钢铁业上市公司的经验数据／孟校臣迟旭升迟铮

审计与鉴证服务

上市公司营业收入审查的分析框架探讨／黄春燕

国家科技经费审计有关问题探讨／黄讳

审计重要性水平运用初探／邹新京陈晓刚

会计

IFRS9对金融资产和金融负债分类与计量原则的修改及其应对／宣和

碳减排量会计确认与计量研究——以项目温室气体自愿减排交易为例／张凯文

金融理财产品的会计核算探析／郭云华

税务

由土地增值税“欠税”争议引发的思考／刘泉军

案例

对水电站预转固相关问题的思考／赵翠云

他山之石

中日企业登记制度之比较／小笠原直

澳大利亚注册会计师行业发展之启示／翁伟

行业信息

中注协工作

地方注协工作

简讯、征订启事

国内财经

国际财经

英文目录

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.