KPMG 2024年第四季度 财会发展回顾 2024/12 文档类别：毕马威公开信息 - 20 p (?) 帮助 | Help © 份 O 导航按钮 (前进、后退 或返回目录页) © 倫 ② 中国内地及香港 国际 财政部 中注协 香港会计师公会 香港交易所 点击不同的标签，可直达相关页面 国际财务报告准 则解释委员会 国际财务报告 准则基金会 国际会计准则 播放等 可持续 发展报告 毕马威国际 准则小组 © 2024竿马威华振会计师事务所(特殊普通合伙) —中国合伙制会计师事务所，是与毕马威国际有限公司(英国私营担保有限公司)相关联的独立成员所全球组织中的成员。版权所有，不得转载 常用缩略语 | MOF | Ministry of Finance of the People's Republic of China | | | --- | --- | --- | | CSRC | China Securities Regulatory Commission | | | НКІСРА | Hong Kong Institute of Certified Public Accountants | | | HKEX ...

关注要点 54号公布中对《在中国境内就业的外国人参加社会保险暂行办法》（人力资源社会保障部令第16号）有关条款进行 了修改和调整，主要反映了以下内容: 毕马威观察 © 2025 毕马威华振会计师事务所(特殊普通合伙) — 中国合伙制会计师事务所，毕马威企业咨询 (中国) 有限公司 — 中国有限责任公司，毕马威会计师事务所 — 澳门特别行政区合伙制事务所，及 1 毕马威会计师事务所 — 香港特别行政区合伙制事务所，均是与毕马威国际有限公司(英国私营担保有限公司)相关联的独立成员所全球组织中的成员。版权所有，不得转载。 • 基于我国社会保险法律法规体系的不断完善，扩展了人力资源社会保障部令第16号中所需依托法律依据的范围。 • 结合我国对于外国人才身份证明文件名称的更新，就外国人参加社会保险所需相关证件进行了更新。 • 基于中国境内拥有永居身份的外国人证件名称的更新，对相关个人所持证件的名称进行了更新。 • 进一步明确和强调了核验社会保险待遇享受资格的频次，即每年一次。 • 拓宽了社会保险待遇享受资格的核验渠道，如增加"互联网自主办理"等渠道。 中国税务快讯 第一期 二零二五年一月 关于《在中国境内就业的外国人参 ...

KPMG 毕马威 2025年宏观经济 十大趋势展望 ... ..... .... ... ● ● . . ● kpmg.com/cn o 0 2025年宏观经济十大趋势展望 1 摘 要 1 2 宏观经济平稳运行，提振内需将是关键 政策加大扩张力度，财政货币发力更趋协同 3 4 消费延续温和复苏，"情绪经济"赋能新赛道 新质生产力加快培育，支撑制造业投资稳 健增长 5 6 房地产政策稳价控量，房企投资延续筑底 对外贸易面临关税挑战，对经济影响或整 体可控 7 8 外资战略性锚定中国市场，将深化高技术 领域布局 企业积极寻求出海机遇，新兴市场合作更 见紧密 9 10 人工智能引领产业变革，促进全社会生产 力提升 全球绿色转型或有所放缓，产业重心进一 步向中国转移 回顾2024年，伴随着全球制造业景气度的回升、发达经济体进入降息周期，我国出口需求大幅回升，工业生产、 制造业投资在外需带动下保持高景气。另外，伴随着新质生产力的加速推进，今年我国高技术产业投资保持稳定增 长，成为经济企稳回暖的新动力。然而，在经济新动能的培育过程中，传统经济增长动能在2021年以后持续放缓， 国内有效需求不足问题逐步显现并带来价格的走弱 ...

Investment Rating - The report indicates a strong investment outlook for AI in the financial sector, with 71% of companies already using AI and 41% using it at a medium to large scale [24]. Core Insights - AI is transforming financial processes, with significant benefits including improved efficiency, accuracy, and decision-making capabilities [23][24]. - Companies investing in AI are seeing a higher return on investment (ROI), with 57% of leaders reporting returns that exceed expectations [50][57]. - The report highlights a maturity framework categorizing companies into beginners, implementers, and leaders, with 24% identified as leaders [57]. Summary by Sections AI Maturity Framework - The maturity framework assesses AI progress in financial reporting and broader financial functions, categorizing respondents into three groups: beginners (18%), implementers (58%), and leaders (24) [31][57]. - Companies are increasingly allocating a larger portion of their IT budgets to AI, projected to rise from 8.5% to 13.5% over the next three years [21]. AI in Financial Transformation - AI is being adopted across various financial functions, with nearly two-thirds of companies piloting or using AI in accounting and financial planning [24]. - Other areas such as cash management and risk management are also seeing significant AI adoption, with nearly half of companies engaged in these applications [25]. Driving ROI through AI - Leaders in AI report an average of seven benefits from AI usage, compared to two to three benefits reported by beginners [50]. - Key advantages driving ROI include enhanced data accuracy, faster insights, and reduced costs [50][61]. Challenges and Barriers - The report identifies several barriers to AI adoption, including a lack of skills, data security concerns, and high costs [65]. - Companies are encouraged to establish governance frameworks and pilot AI projects to validate ROI before broader implementation [102]. Future Outlook - The report anticipates that the use of generative AI will become a standard in financial reporting, with 95% of leaders expecting to adopt it within three years [98]. - There is a growing expectation for auditors to enhance communication regarding AI, with 51% of leaders desiring more engagement from auditors on AI-related matters [98].

04 提升服务实体经济的质效 主要内容 资料来源：根据国家金融监督管理总局《关于大力发展商业保险年金有关事项的通知》整理而成。 3、保险业新"国十条"首个配套文件落地（续） 《通知》鼓励商业保险公司开发适应个人养老金制度的新产品和专属产品。本 次是在原银保监会试点成功实施的基础上的扩大与推广，将有更多商业保险公 司加入市场竞争。保险公司需提升客户全生命周期养老风险评估、养老金规划 和管理等服务水平，丰富年金领取方式和期限，差异化地设计具有市场竞争力 的产品与服务。 建议行动 趋势二 保险资金长期投资、价值投资导向 4、商业银行资本管理再上台阶 © 2024毕马威华振会计师事务所(特殊普通合伙) —中国合伙制会计师事务所，毕马威企业咨询(中国) 有限公司—中国有限责任公司，毕马威会计师事务所—澳门特别行政区合伙制事务所，及毕马威会计师事务所— 10 香港特别行政区合伙制事务所，均是毕马威国际有限公司(英国私营担保有限公司) 相关联的独立成员所全球组织中的成员。版权所有，不得转载。在中国印刷。 高级方法允许银行使用内部模型自行估计风险参数来计量资本，相较于 标准方法，这种方法能够提升资本计量的精细化程度。通过引入 ...

中国过境免签政策全面升级——停留时间长、入境口岸多、活动区域广 • 此次过境免签政策的进一步升级包括以下要点： 中国此次优化放宽过境免签的政策，进一步为外国人士短期来华活动提供便利，促进中外交流。新增口岸中较多为文化 底蕴丰厚、旅游资源丰富的城市和省份，有利于弘扬中国文化，让世界感受中国之美。 外国人拟利用240小时过境免签，需满足以下适用条件，建议个人来华前先做好准备工作： © 2024 毕马威华振会计师事务所(特殊普通合伙) — 中国合伙制会计师事务所，毕马威企业咨询 (中国) 有限公司 — 中国有限责任公司，毕马威会计师事务所 — 澳门特别行政区合伙制事务所，及 1 毕马威会计师事务所 — 香港特别行政区合伙制事务所，均是与毕马威国际有限公司(英国私营担保有限公司)相关联的独立成员所全球组织中的成员。版权所有，不得转载。 附件二 附件二 (续） | --- | --- | |-------------------------------------------------------------------------------------------------------------------- ...

Investment Rating - The report indicates a positive outlook for the life sciences industry, with 79% of CEOs expressing confidence in their company's growth prospects, a 10 percentage point increase from the previous year [27]. Core Insights - The life sciences sector is focusing on innovation, digital transformation, and the application of generative artificial intelligence (AI) to drive growth and efficiency [32][47]. - CEOs are aware of the importance of ESG (Environmental, Social, and Governance) strategies but face challenges in meeting stakeholder expectations and achieving net-zero targets [23][41]. - Talent acquisition and retention remain critical issues, with many CEOs struggling to find skilled personnel to replace retiring employees [6][79]. Summary by Sections Growth and Outlook - 79% of CEOs are confident about their company's growth prospects, with over one-third expecting revenue growth of more than 2.5% in the next three years [9][22]. - Despite this optimism, 57% of CEOs cite economic uncertainty as a primary concern, and 53% express worries about geopolitical complexities affecting the industry [15][22]. - 94% of respondents plan to increase their workforce in the next three years, with 37% expecting to grow their employee count by 6% or more [12][22]. Generative AI and Transformation - 60% of CEOs consider generative AI a top investment priority, with 77% believing it will create competitive advantages in the near future [33][47]. - However, 70% of CEOs are concerned about the slow development of regulations surrounding generative AI, which they see as a barrier to successful implementation [48]. - Only 38% of CEOs feel their data is ready for AI applications, highlighting a significant gap in preparedness [49]. Sustainability and Credibility - 43% of CEOs are confident in achieving net-zero emissions by 2030, but many face challenges such as skill shortages and complex supply chain decarbonization [41][56]. - The life sciences industry recognizes the importance of sustainable practices, with 61% of CEOs willing to take public stances on social issues despite potential risks [41][73]. - ESG strategies are seen as vital for building customer relationships and enhancing brand reputation, with 19% of CEOs believing these strategies will significantly impact capital allocation and M&A decisions [55][73]. Workforce and Talent - The primary challenge for CEOs is finding skilled personnel to replace retiring employees, with 53% indicating that the industry is progressing too slowly in diversity and inclusion [6][79]. - 23% of CEOs are increasing capital investment in workforce skills development, which is 7 percentage points higher than the average across 11 surveyed industries [63]. - The focus on generative AI is expected to enhance productivity without increasing workforce demands, with 83% of CEOs believing that gender equality in leadership will help achieve growth targets [64][79].

Group 1 - The core viewpoint of the report emphasizes the continuous expansion of high-end brands in Beijing's Dongcheng District, driven by government initiatives and a focus on enhancing consumer experiences [1][2] - The report highlights the introduction of over 40 high-end brands in the Wangfujing area by 2024, aiming to improve consumer experience and promote the "first store economy" [1] - Dongcheng District is expected to see a diversification and quality enhancement in high-end brands, with a focus on cultural integration and immersive consumer experiences [1][2] Group 2 - The report outlines the establishment of three new consumption brand incubation bases in Dongcheng District, each with unique characteristics aimed at fostering new consumer brands [29][30] - The incubation bases have collectively nurtured 36 brands over three years, focusing on traditional culture, international competitiveness, and innovative cultural consumption [29][30] - Dongcheng District's government provides various support policies for incubation bases, including rent subsidies and rewards for successful listings [30] Group 3 - The report indicates that Dongcheng District's retail market is experiencing steady growth, with a total retail sales volume of 1,052.9 billion yuan in the first ten months of 2024, reflecting a 0.3% year-on-year increase [61][63] - The district's consumer spending is characterized by a shift towards service consumption, with significant growth in education and entertainment expenditures [86] - The report notes that the introduction of 466 first stores in the past three years has significantly enhanced the commercial atmosphere and consumer experience in Dongcheng District [73][94] Group 4 - The report discusses the integration of cultural elements into consumption, with initiatives aimed at creating a vibrant cultural consumption environment in Dongcheng District [35][36] - Various cultural and recreational activities, such as themed festivals and immersive experiences, are being promoted to attract consumers and enhance the district's cultural appeal [18][90] - The district's strategy includes leveraging its rich cultural heritage to drive consumer engagement and create unique shopping experiences [35][36] Group 5 - The report highlights the importance of high-end dining and lifestyle brands in Dongcheng District, with a focus on enhancing the quality of consumer experiences [27][28] - The district aims to attract more high-end dining establishments and luxury brands to create a diverse and appealing retail environment [27][28] - The integration of traditional culture and modern consumption trends is seen as a key driver for the growth of high-end brands in the area [27][28]

Core Insights - The new materials industry is a strategic and foundational sector in China, crucial for high-tech competition and the development of new productive forces [4][6][14] - The industry has seen significant growth, with the market size reaching 7.9 trillion yuan in 2023, a 75.6% increase from 2019, indicating a compound annual growth rate of approximately 12% over five years [2][303] - The "14th Five-Year Plan" emphasizes the importance of new materials, aiming to enhance the scale and quality of the industry, with a projected market value of 10 trillion yuan by 2025 [6][303] Industry Overview - The new materials sector is becoming a key driver of economic transformation, supporting high-end manufacturing and sustainable development [2][4] - The demand for high-performance materials is increasing across various sectors, including infrastructure, high-end manufacturing, and renewable energy [10][12] - The Long Triangle region is emerging as a hub for new materials, benefiting from strong government support and a robust industrial base [51][75] Investment Trends - Investment in the new materials sector has been robust, with significant capital inflow, particularly in high-end equipment, integrated circuits, and renewable energy [26][44] - The Long Triangle region has attracted over 727.8 billion yuan in financing from 2019 to mid-2024, accounting for more than 50% of the total financing in the industry [84][88] - The financing landscape is shifting towards a more balanced distribution across various sectors, with a notable increase in investments in integrated circuits and renewable energy [44][46] Company Highlights - The report identifies 31 leading companies in the new materials sector, showcasing their innovative capabilities and market performance [228][384] - Companies are increasingly focusing on research and development, with a significant proportion of their workforce dedicated to R&D activities [267][289] - The report highlights the importance of collaboration between companies and research institutions to enhance innovation and market competitiveness [287][288] Future Outlook - The new materials industry is expected to continue its rapid growth, driven by technological advancements and increasing market demand [312][384] - The integration of new materials with emerging technologies such as AI, IoT, and high-performance computing is anticipated to further propel the industry forward [384][488] - Companies are encouraged to enhance their original innovation capabilities and focus on the domestic production of key materials to reduce reliance on imports [163][384]

对《国际会计准则第37号》的拟议修订 . IASB的提议关注哪三个 主要领域？ 有关基于阈值的义务的 提议 概览——修订后的准备 确认指引 计量长期准备时使用 其他前沿资讯及资料 什么折现率 确定现时义务的三项 新测试：义务测试 确定现时义务的三项 新测试：转移测试 确定现时义务的三项新 测试：过去事项测试 计量准备时应包含 哪些成本 何时确认准备 当前要求 是，或 可能性 >50% 是 拟议要求 企业是否承担一项义务？ 该义务是否涉及一项经济资源 的转移？ 该义务是否为因过去事项 而产生的现时义务？ 是否存在现时义务？ 标准1 标准2* 标准3* 针对标准1，应用三项新测试 是否很可能有资源的流出？ 金额是否能够可靠地估计？ 确认准备 . IASB的提议关注哪三个 主要领域？ 何时确认准备 确定现时义务的三项 新测试：义务测试 有关基于阈值的义务的 提议 概览——修订后的准备 确认指引 计量长期准备时使用 其他前沿资讯及资料 什么折现率 确定现时义务的三项 新测试：转移测试 确定现时义务的三项新 测试：过去事项测试 计量准备时包含的成本 如果企业获取特定经济利益或采取行动， 是否存在追究责任的机制？ 因此， ...