抗旱救灾 注会行业在行动

3月29日,中国注册会计师行业党委、中国注册会计师协会紧急启动春风化雨—注册会计师行业思源行动,号召全行业迅速行动,捐款支持抗旱救灾工作,帮助灾区人民早日夺取抗旱救灾的胜利。全国会计师事务所积极响应,中注协、北京注协和北京地区部分会计师事务所党组织及事务所率先行动,在3月30日的捐款仪式上,当场共募集善款422万元。     

比克CFO 原战略发展副总裁接棒

3月29日，中国注册会计师行业党委、中国注册会计师协会紧急启动“春风化雨一注册会计师行业思源行动”，号召全行业迅速行动，捐款支持抗旱救灾工作，帮助灾区人民早日夺取抗旱救灾的胜利。全国会计师事务所积极响应，中注协、北京注协和北京地区部分会计师事务所党组织及事务所率先行动，在3月30日的捐款仪式上。当场共募集善款422万元。     

注册会计师行业监管模式研究

注册会计师行业监管是指管理者从微观角度上对会计师事务所和注册会计师执业质量进行检查、管理,注册会计师行业存在不同的行业监管模式.本文介绍注册会计师行业监管,分析注册会计师行业监管存在的不足,提出我国注册会计师行业监管模式的完善措施.     

中国注册会计师行业"药到病除"

近来,美国注册会计师行业可谓祸不单行,安达信等世界会计师业内航母丑闻不断,为中国会计师行业上了深刻的一课.我国的注册会计师行业,同样面临着十分严重的诚信危机.2001年底的有关调查显示,88%的调查对象对上市公司会计信息持不信任态度.近期一项针对102家会计师事务所进行的权威调查显示,按照会计准则要求,对上市公司出具过"无水分"审计报告的事务所只占18%.可以说,中国会计师行业正在患上诚信危机病.从安达信看中国的会计师行业,重建诚信,需下五剂重药.     

注册会计师行业监管模式探讨

近年来,我国会计信息造假事件几乎都与注册会计师有关,注册会计师行业的监管问题已经成为了公众关心的焦点.本文从我国现行注册会计师行业监管模式为研究基础,结合我国注册会计师行业监管的历史和现状,对我国注册会计师行业的监管问题进行了深入、系统的研究,提出了一套以自律监管为主,以政府监管为辅,适合我国国情的注册会计师行业监管之路.     

河北省注册会计师行业党建工作会议

2010年1月15日,全省注册会计师行业党建工作会议在石家庄召开,会议主要内容是：贯彻落实中组部、财政部党组和省委组织部、省财政厅党组关于加强注册会计师行业党建工作的文件精神。安排部署2010年全省注册会计师行业党建工作。省财政厅党组书记、厅长齐守印出席会议并作了重要讲话。会议由省财政厅党组成员、副厅长,省注册会计师协会会长,省注册会计师行业党委书记赵文海主持。     

注册会计师行业管制模式探讨

面对不断出现的审计失败案例,注册会计师行业监管模式越来越成为各国政府、会计师职业界最为关注的问题之一,中国的注册会计师管制模式正处于转轨改革时期,政府也一直对中国的注册会计师行业监管采取了不少的规范措施,注册会计师行业管制到底何去何从?本文主要分析了世界上普遍应用的三种监管模式:政府监管,独立监管和自我管制,结合我国注册会计师行业现状,提出了我国注册会计师行业规范所应该采取的措施.     

中国注册会计师行业党委、中注协联合召开行业"创先争优"重点工作座谈会

9月14日,中国注册会计师行业党委、中国注册会计师协会结合各项业务工作,组织系列活动推动行业创先争优,联合召开注册会计师行业"创先争优"重点工作座谈会,研究探讨围绕事务所实行特殊普通合伙制、新业务领域拓展和信息化建设等行业重点工作深化创先争优活动,着力推动实现行业跨越式发展.中国注册会计师行业党委常务副书记、中注协秘书长陈毓圭主持会议,全国人大财经委法案室主任朱少平到会指导,中注协领导和各部室主任、部分规模较大的会计师事务所负责人参加会议.     

王军副部长对注册会计师行业创先争优活动提出要求

财政部党组成员、副部长、中国注册会计师行业党委书记、财政部创先争优活动领导小组副组长兼注册会计师行业指导办公室主任王军,近日先后主持召开财政部创先争优活动领导小组注册会计师行业指导办公室暨中国注册会计师行业党委联系会议、出席中央党校中央国家机关分校财政部注册会计师行业骨干进修班开学典礼、深入国富浩华会计师事务所调研,对当前注册会计师行业创先争优工作作出全面指示,推动了行业创先争优活动的深入开展.     

认清形势 扎实工作 促进注册会计师行业快速发展

当前注册会计师行业发展形势很好,协会应当充分发挥好"服务、监督、管理、协调"职能作用,促进广西注册会计师行业的快速发展。一是认清形势,扎实工作,促进全区注册会计师行业做大做强做出去。广西注协要紧紧围绕财政部、中注协提出的行业做大做强做出去发展战略,鼓励和支持会计师事务所通过各种方式走     

升值之言该如何听

自今年6月中国暗示将松动人民币汇率以来,人民币升值幅度仅为0．4％,这大大低于华盛顿的期待,因此,中美两国的关系日益紧张起来。随着失业率的膨胀,以及选举年即将到来,美国国会再一次将人民币汇率摆上了议事日程：9月6日,华盛顿两位高官为缓和中美关系前往北京,就人民币及其他重要问题进行高峰会晤,以期达成共识。     

When to ally & when to acquire

Acquisitions and alliances are two pillars of growth strategy. But most businesses don't treat the two as alternative mechanisms for attaining goals. Consequently, companies take over firms they should have collaborated with, and vice versa, and make a mess of both acquisitions and alliances. It's easy to see why companies don't weigh the relative merits and demerits of acquisitions and alliances before choosing horses for courses. The two strategies differ in many ways: Acquisition deals are competitive, based on market prices, and risky; alliances are cooperative, negotiated, and not so risky. Companies habitually deploy acquisitions to increase scale or cut costs and use partnerships to enter new markets, customer segments, and regions. Moreover, a company's initial experiences often turn into blinders. If the firm pulls off an alliance or two, it tends to enter into alliances even when circumstances demand acquisitions. Organizational barriers also stand in the way. In many companies, an M&A group, which reports to the finance head, handles acquisitions, while a separate business development unit looks after alliances. The two teams work out of different locations, jealously guard turf, and, in effect, prevent companies from comparing the advantages and disadvantages of the strategies. But companies could improve their results, the authors argue, if they compared the two strategies to determine which is best suited to the situation at hand. Firms such as Cisco that use acquisitions and alliances appropriately grow faster than rivals do. The authors provide a framework to help organizations systematically decide between acquisition and alliance by analyzing three sets of factors: the resources and synergies they desire, the marketplace they compete in, and their competencies at collaborating.     

商业银行如何应对利率市场化

最近,中国央行的利率政策传达出利率市场化步伐骤然加快的信号,沉浸在央行利率管制环境下的国内商业银行突然感到"利基"竞争的性质发生了重要变化。那么.在利率市场化环境下商业银行应采取怎样的风险偏好,才能使贷款定价覆盖风险溢价?这是银行管理者必须回答的问题。     

How to Tie Equity Compensation to Long-Term Results

Companies, investors, and regulators around the world are now seeking to tie executives' payoffs to long-term results and avoid rewarding executives for short-term gains. Focusing on equity-based compensation, the primary component of top executives' pay, the authors analyze how such compensation should best be structured to provide executives with incentives to focus on long-term value creation.
To improve the link between equity compensation and long-term results, the authors recommend that executives be prevented from unwinding their equity incentives for a significant time period after vesting. At the same time, however, the authors suggest that it would be counterproductive to require that executives hold their equity incentives until retirement, as some have proposed. Instead, the authors recommend that companies adopt a combination of "grant-based" and "aggregate" limitations on the unwinding of equity incentives.
Grant-based limitations would allow executives to unwind the equity incentives associated with a particular grant only gradually after vesting, according to a fixed, pre-specified schedule put in place at the time of the grant. Aggregate limitations on unwinding would prevent an executive from unloading more than a specified fraction of the executive's freely disposable equity incentives in any given year.
Finally, the authors emphasize the need for effective limitations on executives' use of hedging and derivative transactions that would weaken the connection between executive payoffs and long-term stock values that a well-designed equity arrangement should produce.     

NYSE execution quality subsequent to migration to hybrid

In October 2006, the NYSE began rolling-out phase three of a four-phase plan initiate its new Hybrid trading mechanism. The results show that this new trading platform introduced a much larger proportion of electronic transactions relative to floor auction transactions. This migration to electronic transactions is further evidenced by a mirror shift in price discovery from floor trades to trades marked for automatic electronic execution. In addition, the move to Hybrid trading introduced a significant decrease in inventory control costs, as well as a noticeable increase in trade persistence. Finally, the new trading platform has increased the speed with which orders are met, and has also decreased the proportion of executed shares which receive price improvement.

How to stop the race to the bottom

Standard tax multipliers are a widespread feature of fiscal equalization systems. A simple theoretical model shows that actual tax multipliers respond positively to changes in standard tax multipliers. This theoretical prediction is tested empirically using data on municipalities in Germany. A quasi-experiment in the state of North Rhine-Westphalia is exploited to identify the incentive effect. The empirical results confirm that local business tax policy is shaped by standard tax multipliers. They provide a straightforward practical tool to avoid a race to the bottom in local business tax rates.