2017年度至2019年度财政部以发布系列通知的方式对一般企业的财务报表格式进行了一系列的调整,文章认为系列通知的发布除了与新金融准则、新收入准则和新租赁准则等系列非报告类准则所确立的确认与计量规则变化相呼应外,从技术层面而言,通过对单列项目类别归属的调整、列报名称的推敲、列报顺序的斟酌、填列规则的明确等手段,也促使一般企业财务报表所披露会计信息的整体有用性得到了进一步的提升.

一、引言 破产重整制度是推进我国"去产能、调结构"供给侧结构性改革的重要举措(邹海林,2017).随着全球化收缩、全球贸易大幅度萎缩以及我国供给侧结构性改革持续推进,僵尸企业、落后产能企业、发展水平较低、管理混乱的企业要逐步退出市场,但不能仅仅一退了之.为最大限度地降低经济发展中的负外部性,破产重整制度为困境企业提供了一个软着陆的法治工具.近年来企业破产重整案件逐年上升,2007-2021年,我国共有97家A股上市公司的重整计划经法院裁定批准通过,2019-2021年,上市公司申请(被申请)重整的数量分别有14家、17家和33家,公司重整计划经法院裁定批准通过的分别为6家、13家和24家,2021年重组计划通过率高达72.7％.

A good starting point for considering ethics is to examine the context in which most ethical question arise-relationships among people.The relationship between a CPA and a client offers a number of interesting challenees. 思考道德问题的良好开端是考查大多数道德问题产生的环境,即人与人之间的关系.注册会计师与客户之间的关系提供了许多耐人寻味的问题.

Standards are established to measure the quality of performance of individuals and organizations.

1.Obtaining an understanding of computerized internal control Specialized skills may be needed to understand internal control or to design effective audit tests for clients with computer systems.

The concept of adequate planning includes investigating a prospective client before deciding whether to accept the engagement,obtaining an understanding of the client'S business operations,and developing an overall strategy to organize,coordinate,and schedule the activities of the audit staff.

1.审计证据 (1)实物证据 审计师亲眼所见的证据称为实物证据.然而,对一项资产的实地检查并不能最终证实与其账户有关的全部认定.一般来说,实地检查或观察可以为某些资产的存在与否提供证据,但是为确定这些资产的所有权、计价合理性及其状况仍需要补充其他种类的证据.

1.涉及注册会计师责任的主要法律概念 (1)过失 过失,也称为一般过失或普通过失,是指违背了在类似情况下一般人员应予保持的适当谨慎的法律义务.对于注册会计师而言,过失是未能按照相应的准则履行义务.从实务的角度讲,过失可被看成是"未能保持应有的职业谨慎".

Dependable information is essential to the very existence of our society.Reliable accounting and financial reporting aid society in allocating resources in an efficient manner.The contribution of the independent auditor is to provide credibility to information.The credibility added to the information by auditors actually reduces the decision maker'S risk.To be more precise,the auditors reduce information risk,which iS the risk that the financial information USed to make a decision is materially misstated.

1.The meaning of internal control Internal control is defined as a process,effected by the entity's board of directors,management,and other personnel,designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

1.Comparison of statistical andnonstatistical sampling A sample is said to be nonstatistical (or judgmental)when the auditors estimate sampling risk by using professional judgment rather than by using statistical techniques.This is not to say that nonstatistical samples are carelessly selected samples.

Treasury stock may be defined as shares of a corporation's own capital stock that have been issued and later reacquired by the issuing company, but that have not been canceled or permanently retired. Treasury stock system has been used in USA. UK. Germany and Japan for many years. It plays active effect on stability of securities market, attraction of talent and utilization of residual capital. It will hurt the benefit of the investors and creditors if the supervise is not effective.

系统鉴证服务是AICPA/CICA为满足市场需求而开发的新型鉴证服务,该项鉴证服务的开展,实现了从实质鉴证到过程鉴证的飞跃,进一步拓宽了注册会计师的服务领域.

This paper explores why the development of non-finan cial performance measures has become such a critical imperative. Offer and disc uss a variety of the non-financial performance measurement systems that have bee n recently developed. Provide advice on how to select the performance measures i n practice.