中注协印发通知部署2023年注册会计师行业人才教育培训工作

<正>为推动《关于加强新时代注册会计师行业人才工作的指导意见》（财会[2022]21号）和《中国注册会计师行业人才胜任能力指南》（会协[2022]48号）落地见效,统筹好继续教育和党校教育培训资源,理顺中注协、地方注协两级协会和会计师事务所的教育培训工作,构建一盘棋教育培训管理体系,近日中注协印发《关于做好2023年全国注册会计师行业人才教育培训工作的通知》（以下简称《2023年培训通知》）,     

中国注册会计师协会教育培训委员会暂行规则

一、为了加强注册会计师行业的教育培训工作,根据《中国注册会计师协会章程》,中国注册会计师协会设立教育培训委员会。 二、教育培训委员会是中国注册会计师协会理事会下设的专门委员会,对中国注册会计师协会理事会负责。中国注册会计师协会秘书处作为中国注册会计师协会常设执行机构,负责办理教育培训委员会的日常事务。 三、教育培训委员会的主要职责如下: (一)研究、分析注册会计师行业的执业状况和能力需求,审议注册会计师行业培训规划; (二)推动、改进、指导注册会计师资格前教育;     

上海市印发《会计师事务所、会计咨询机构管理试行办法》

为了适应对外开放、对内搞活经济的需要,上海市财政局最近根据财政部等有关规定,制定并印发了《上海市会计师事务所、会计咨询机构管理试行办法》和《上海市注册会计师管理试行办法》。 《试行办法》规定会计师事务所应由财政部或上海市财政局批准的注册会计师组成,应有     

湖南省2002年度两师后续教育培训工作圆满结束

本刊讯 截止到2002年12月10日，湖南省圆满完成2002年度两师后续教育培训工作。全年共举办7期培训班，参加培训班的注册会计师1613人次、注册资产评估师403人次，培训面达到95%以上。对于未参加培训的人员将按有关规定不予通过2002年度年检。湖南省2002年度两师后续教育培训工作圆满结束     

关于国家会计学院开展行业培训工作的一些探讨

中注协制定发布了《关于注册会计师行业人才培养的指导意见》,对提高注册会计师队伍的专业素质、执业能力和职业道德水平将产生深远影响《。指导意见》指出:“要积极发挥国家会计学院的行业培训基地作用,充分依靠国家会计学院,大力提升行业继续教育培训工作质量。”本文结合《指导意见》,就国家会计学院如何进一步加强行业培训的方式和途径作些探讨。一、课程设计、开发的转换当前,国家会计学院应针对宏观经济发展的需要和注册会计师行业的发展需要,紧跟国际审计技术发展潮流,研究和开发相应的贴近实务的培训课程,注重完善课程体系建设。如…     

中注协工作

正注册会计师考试6月3日,财政部注册会计师考试委员会发布修订后的《注册会计师全国统一考试应考人员考场守则》、《注册会计师全国统一考试成绩复核办法》、《注册会计师全国统一考试报名管理办法》、《注册会计师全国统一考试免试管理办法》、《注册会计师全国统一考试合格证管理办法》等5项考试管理制度。6月11日,财政部发布修订后的《香港特别行政区、澳门特别行政区、台湾地区居民及外国人参加注册会计师全国统一考试办法》。     

中国注册会计师协会关于印发《注册会计师任职资格检查办法》的通知

会协[2008]9号各省、自治区、直辖市注册会计师协会,深圳市注册会计师协会:为加强对注册会计师任职资格的管理、监督,促进注册会计师行业的健康发展,根据《中华人民共和国注册会计师法》以及《注册会计师注册办法》(财政部第25号令)的相关规定,我会制定了《注册会计师任职资格检查办法》。现印发给你们,请遵照执行。注册会计师任职资格涉及面广、政策性强,请你们认真抓好贯彻落实,并将执行中的情况和问题及时反馈我会。二○○八年二月三日     

中注协发布行业人才发展五年规划

近日,中国注册会计师协会发布《中国注册会计师行业人才发展规划(2011-2015年)》(以下简称《人才规划》)。《人才规划》提出了五年内注册会计师达到12万人,会员人数达到25万名,着力培养350名领军人才、600名具有国际认可度的注册会计师、5000名新业务领域复合型业务骨干的发展目标。《人才规划》是我国注册会计师行业首个中长期人才发展规划,是"十二五"时期指导行业人才建设的纲领性文件。制定     

《合伙会计师事务所协议范本》和《有限责任会计师事务所章程范本》内容介绍与解答(三)

范本是如何处理后续教育制度的?职业后续教育是注册会计师行业比较重要的一个方面,它贯穿于注册会计师的整个执业生涯。《中国注册会计师职业后续教育基本准则》对职业后续教育的基本定义是:注册会计师为保持和提高其专业胜任能力与执业水平,掌握和运用相关新知识、新技能、新法规所进行的学习与研究。中国注册会计师协会印发的《注册会计师后续教育培训制     

提高注册会计师专业胜任能力的对策

《中国注册会计师胜任能力指南》明确提出了注册会计师专业胜任能力的内涵,为注册会计师在各阶段的学习、管理和教育提供了明晰的目标。但目前高校会计专业教育、职业继续教育和实务经历等环节都存在一些不利于保持和提高注册会计师专业胜任能力的问题。比如,高等会计教育普遍存在重理论轻实践、重知识传授轻能力培养;后续教育培训内容和手段落后;会计师事务所不重视专业胜任能力的考核和管理等等。为此,笔者对注册会计师各阶段的学习、管理和教育提出以下几点对策。     

Kill a brand, keep a customer

Most brands don't make much money. Year after year, businesses generate 80% to 90% of their profits from less than 20% of their brands. Yet most companies tend to ignore loss-making brands, unaware of the hidden costs they incur. That's because executives believe it's easy to erase a brand; they have only to stop investing in it, they assume, and it will die a natural death. But they're wrong. When companies drop brands clumsily, they antagonize loyal customers: Research shows that seven times out of eight, when firms merge two brands, the market share of the new brand never reaches the combined share of the two original ones. It doesn't have to be that way. Smart companies use a four-step process to kill brands methodically. First, CEOs make the case for rationalization by getting groups of senior executives to conduct joint audits of the brand portfolio. These audits make the need to prune brands apparent throughout the organization. In the next stage, executives need to decide how many brands will be retained, which they do either by setting broad parameters that all brands must meet or by identifying the brands they need in order to cater to all the customer segments in their markets. Third, executives must dispose of the brands they've decided to drop, deciding in each case whether it is appropriate to merge, sell, milk, or just eliminate the brand outright. Finally, it's critical that executives invest the resources they've freed to grow the brands they've retained. Done right, dropping brands will result in a company poised for new growth from the source where it's likely to be found--its profitable brands.     

Preparing a research proposal for a student research dissertation: a pedagogic note

When students are required to engage in research of one kind or another and to produce dissertations – whether as a substantial component of a research degree or as a lesser component in a taught degree – the research proposal is a crucial pedagogic mechanism. But whilst textbooks give guidance on the preparation of such a proposal they rarely provide an illustration of what a proposal might look like. This short note attempts to overcome this lack. It provides a fictitious proposal of a fictitious project in a form that may well be required of accounting and finance students. The note also provides some discussion about the process of construction of the proposal and then undertakes a brief auto-critique of the proposal itself. The note is intended, principally, to be used with students to help them in the construction of their own research proposals.     

Naturoids: From a dream to a paradox

The human ambition to reproduce natural objects and processes has a long history, and ranges from pure dreams to actual design: from Icarus's wings to modern-day robotics and bioengineering. The concept of naturoid has been introduced in the last decade or so, for referring to man's attempts to reproduce natural phenomena. The development of naturoids may be viewed as a special class of technological activity, distinct from the general class of technology. The concept of naturoid should be useful for methodological research aimed at finding possible common rules, potentialities and constraints characterizing the human effort to reproduce natural objects.Tacitly, many designers think that the continuing improvement of a naturoid consists in its ever-growing overlap with the natural instance, and that the holy grail, as it were, is the complete reconstruction of a natural object of process, from its external appearance to its inner workings. This paper tries to show that a naturoid is always the result of a reduction of the complexity of natural objects, due to an unavoidable multiple selection strategy. Nevertheless, the reproduction process implies that naturoids take on their own new complexity, resulting in a transfiguration of the natural exemplars and their performances, leading to a true innovation explosion. As a matter of fact, the core performances of contemporary naturoids improve, but, paradoxically, the more a naturoid develops, the further away it moves from its natural counterpart. Therefore, naturoids will more and more affect our relationships with advanced technologies and with nature, but in ways quite beyond our predictive capabilities.     

Leveraging a call-put ratio as a trading signal

We examine whether a put-call ratio, derived from a unique set of market data, can be used to predict directional moves in asset prices during various market conditions between March 2005 and December 2012. Our findings show: (1) specific market participant's options trading volume is a predecessor to asset price movements, and (2) portfolios based on the put-call ratio adjusted for four factors Carhart model and transaction costs exhibit abnormal excess returns.     

两起网上银行服务纠纷判例及其启示

基本案情案例一:2005年5月,杨某在北京某银行开立个人银行结算账户存折及借记卡,并设置个人密码。同日,杨某申请银行开通了该借记卡的网上银行对外转账功能,并签署《网上银行使用协议书》,其中约定:“用户必须妥善保管本人网上银行登     

客户转账时填错卡号的法律责任分析

本文从案例分析入手,剖析了填错卡号错汇款项纠纷案件的法律风险及各方当事人应承担的法律责任,认为不当得利第三人对汇错款项既无财产所有权又无存款债权,无权要求汇入行偿还不当得利,汇入行根据汇款人申请办理退汇手续,完全符合法律规定,法院对本汇兑纠纷案件的审理出现认定事实和适用法律错误。作者探讨了错误汇款法律救济的有关途径,阐述了此类案件对国家、社会、银行、公民等多元主体的法治启示,特别在当代银行业实现数字化、信息化并与国际接轨的背景下,本案例的探讨对依法维护汇款人、银行、收款人的合法利益具有积极的现实意义。     

Making a Drama Out of a Crisis a Dramaturgical Perspective on the New Technology Controversy

The introduction of new technology often leads to strong public concerns about potential hazards. There are situations where unfounded concerns obstruct highly beneficial developments, but, equally, there are situations where unintended consequences of new technology are overlooked and individuals are harmed. Clearly there are advantages in improving the dialogue between those introducing the technology and those who could be affected by it.

This article uses dramaturgical analysis to explore the interactions between actors in a real life case study, the introduction of a hydrogen refuelling facility in London. Dramaturgical analysis in the traditions of Burke and Goffman explores interactions from the perspective of impression management. The thesis is that the fronts that actors use must relate to the settings they find themselves in, and this matching of front with setting constrains what can credibly be communicated in any situation. This research provides insights into the differences between the front necessary for credibility within an organisation and the fronts necessary for credibility in communicating with the public. It demonstrates how communication can be blocked by the situations actors find themselves in and conflict can emerge as a substitute for effective communication.