Group 1: Strengthening the Role of Intermediaries - The China Securities Regulatory Commission emphasizes the importance of intermediaries like brokers, accounting firms, and law firms as the first line of defense in the capital market, highlighting that their responsibility and quality of service directly impact the entry standards and ongoing compliance of listed companies [2][3] - Intermediaries are urged to shift their operational mindset from a "channel thinking" approach to a "value discovery thinking" approach, focusing on genuine due diligence to uncover the true value and long-term growth potential of companies, thereby preventing fraudulent listings [2][3] - A comprehensive risk prevention system is recommended, including establishing a negative list for industry entry, focusing on the authenticity of revenue and R&D expenses, and conducting substantial assessments of corporate governance and internal controls [2][3] Group 2: Enhancing Investment Culture - Individual investors are identified as a crucial source of liquidity in the A-share market, and their rational investment behavior is essential for market stability [4][5] - Investors are encouraged to shift their mindset from "trading stocks" to "buying companies," understanding that investing is about becoming long-term partners with businesses rather than engaging in short-term price speculation [4][5] - It is suggested that individual investors enhance their professional capabilities by focusing on familiar industries, utilizing basic valuation metrics, and maintaining a decision-making framework centered on fundamentals [4][5]

公会认为，北部都会区是香港未来发展新引擎，建议为落户北都的企业引入"集团亏损"、"亏损结转抵 免"及"初创企业亏损兑现"三项税务亏损抵免政策、为区内企业资本开支提供税务优惠，并引入合资格 可退还税收抵免。 为巩固香港作为领先的内地企业"出海"平台，公会建议政府积极与"一带一路"沿线经济体及其他重要国 际经济体签订更多双边税收协定，提供优惠税率和针对非双边税务协定管辖区的单边税收抵免制度，吸 引跨国公司在香港设立区域总部和服务中心。 创新科技发展方面，公会建议扩大可扣除研发开支、明确和扩大知识产权购置扣税等。 ACCA香港分会会长郑杰燊表示，为把握当前发展势头，并将其转化为持续的高质量增长，2026年及以 后港府的策略重点，应是实施前瞻性的财政和社会政策，以巩固现有成果并积极保障香港未来的竞争 力。 ACCA表示，为确保香港公共财政的长期可持续性，建议采取以财政纪律及效率为核心的双轨策略。包 括透过务实的开支控制、提升公共服务效率、确保新措施具备可持续的资金来源，从而维持收支平衡， 避免出现结构性财政赤字；就所有资助计划及税务优惠进行全面检讨，审慎评估其成效及政策影响。 公会向政府提出15项建议。民生措施方面， ...

以下文章来源于槽值 ，作者槽值小妹 槽值 . 网易文创旗下新情感消费品牌，倡导更有情调、有质感的生活方式。 真"刑"？ 文 ｜ 槽值小妹 来源｜ 槽值（ID：caozhi163） 封面来源 ｜ 《180天重启计划》剧照 众所周知，人一旦上过班，这辈子算是"毁"了，会计相关职业尤其如此。 2025年，AI相关题持续发酵，使无数网友为 "不会把我的工 作取代 了吧" 忧心不已。 彼时，只有会计除外：放心吧，人工智能永远不可能代替会计。 "因为人工智能不能贴发票，也不能去坐牢。" | 100 0 | | --- | | 看到个评论，说看起来最容易，但实际上最难被ai代替的行业是会计 | | 因为坐牢需要真人。 | | 什么地狱笑话 复 | 好不容易到了2026年，别人忙着搞定放假安排，刷刷偶像剧，迎接新一年。 又是会计，看一眼放假安排，再浏览一下大爆偶像剧，直接应激了。 看之前惊喜"终于有偶像剧女主是会计了"，看之后一点 CP 没嗑到 ，对会计相 关台词，倒完全感同身受。 元旦也加班，此为一惨。 图源：《骄阳似我》，下同 加班到凌晨三点，工资也不会很高，此为二惨。 加上 "你知道盘点有多累吗""弄错货币 单位" ， ...

"不忘初心、方得始终，砥砺前行、必见曙光。" 陈凯进一步分享道："我的座右铭是'不忘初心、方得始终，砥砺前行、必见曙光'，这不只是一句提醒，更是一种信念。"他解释说，人生总有起伏，路途 并未平坦，每当遇到挑战，甚至感到迷茫的时候，都会提醒自己，唯有坚持和付出才能找到自己的方向和价值。 近日，安永中国主席、大中华区首席执行官陈凯做客香港电台《与CEO对话》栏目，与香港中文大学市场学系荣休教授陈志辉、香港电台总监韦佩文展 开深度交流。在对话中，陈凯分享了个人求学成长与职业发展的经历，并就如何在逆境中"化危为机"实现事业进阶和推动行业发展、香港在未来如何更好 融入和服务国家发展大局等，畅谈真知灼见。 《与CEO对话》栏目录制现场 谈及个人职业生涯的成长心得，陈凯表示，在其职业生涯中有过多次角色的转换，也曾在不同的会计师事务所任职，但不论环境变换与挑战有多大，他都 会积极正面地看待。在他看来，危机既代表着风险、同时也伴随着机遇，关键在于自身的准备是否充足，机会永远都是留给最有准备的人。他举例说，新 冠疫情曾对包括自己在内的许多人的差旅安排和业务开展造成极大不便，却也深刻改变了许多行业的商业路径和业务模式。在这样的背景 ...

Core Insights - The Qianhai Modern Service Industry has achieved a value-added of 146.03 billion yuan with a growth rate of 7.9% in the first three quarters of 2025, showcasing significant progress in institutional innovation and high-level openness [1] - The Qianhai Plan has seen 115 out of 271 key tasks implemented, indicating a strong momentum in reform and development [1] Group 1: Deepening Hong Kong-Shenzhen Integration - The Qianhai Plan designates Qianhai as a leading area for deep integration between Shenzhen and Hong Kong, enhancing cooperation [2] - From January to October 2025, over 80% of newly added foreign enterprises in Qianhai were from Hong Kong, marking an 83.8% year-on-year increase [2] - The Qianhai Youth Dream Factory has incubated 1,591 entrepreneurial teams, with a total financing amount of 6.8 billion yuan [2] Group 2: Reform and Opening-up Initiatives - Qianhai is characterized as a "testing ground" for reform and innovation, with a focus on a high-level open economy [4] - The implementation of a shorter negative list for the free trade zone has facilitated market access in finance, logistics, and professional services [4] - By October 2025, actual foreign investment in Qianhai reached 16.1 billion yuan, a 27.1% increase year-on-year, with 2,528 new foreign enterprises established [5] Group 3: Modern Service Industry Development - Qianhai has achieved a dual 80% development level in modern services, with both the service sector's contribution to GDP and modern services' share of the service sector reaching 80% [6] - By the end of 2025, the Qianhai International Financial City had attracted 508 financial institutions, including 371 from Hong Kong and foreign sources [6] - The Qianhai International Talent Port has welcomed seven new "international talent partners," enhancing its service offerings [6] Group 4: Technological and Innovative Advancements - As of September 2025, Qianhai has gathered 191 innovation carriers, including engineering centers and laboratories, with 103 national-level specialized "little giant" enterprises and 11 unicorn companies [7]

Core Viewpoint - The article analyzes the top IPO signing representatives, lawyers, and accountants in the A-share market for the year 2025, highlighting the most active individuals and their respective projects [1]. Group 1: Signing Representatives - The top signing representatives for A-share IPOs in 2025 are Liu Junqing from Dongfang Securities, Liu Tuo from CITIC Securities, Qiang Qiang from Guotai Junan, Xu Guozhen from招商证券, and Sun Qi and Zhang Shuai from Huatai United, each handling 2 projects [2][3]. Group 2: Signing Lawyers - The leading signing lawyers for A-share IPOs in 2025 are Kong Jin from Zhejiang Tiance and Zhang Dongxiao from Shanghai Jintiancheng, each involved in 3 projects. Additionally, 17 other lawyers participated in 2 projects [4][5]. Group 3: Signing Accountants - The most active signing accountant for A-share IPOs in 2025 is Xu Ruisheng from Rongcheng, with 3 projects. Furthermore, 14 other accountants were involved in 2 projects [6][7].

Core Insights - In 2025, a total of 40 companies were approved for mergers and acquisitions in the A-share market, achieving a 100% approval rate [1][9]. Independent Financial Advisors Performance Ranking - A total of 19 independent financial advisory firms participated in the 40 approved M&A projects, with the top three firms being: - First: Huatai United with 8 projects - Second: CITIC Construction with 7 projects - Third: CITIC Securities with 6 projects [1][11][12]. Legal Advisors Performance Ranking - 25 law firms were involved in the legal services for the 40 approved M&A projects, with the top three being: - First: Beijing King & Wood Mallesons with 5 projects - Second: Beijing Jiyuan with 4 projects - Third: Beijing Zhonglun, Shanghai Jintiancheng, and Zhejiang Tiancai, each with 3 projects [2][13][15]. Accounting Firms Performance Ranking - 19 accounting firms provided auditing services for the 40 approved M&A projects, with the top three being: - First: Tianjian with 9 projects - Second: Lixin with 7 projects - Third: Xinyong Zhonghe with 4 projects [4][16]. Asset Appraisal Agencies Performance Ranking - 20 asset appraisal agencies were involved in the asset evaluation for the 40 approved M&A projects, with the top three being: - First: Zhonglian Appraisal with 10 projects - Second: Jinzhen Appraisal with 5 projects - Third: Zhongqihua with 4 projects [6][17].

美股频道更多独家策划、专家专栏，免费查阅>> 来源：环球市场播报 责任编辑：栎树 特朗普政府大力支持加密货币投资之际，美国财务会计准则委员会（Financial Accounting Standards Board， 简称FASB）将于2026年探讨某些加密货币资产是否可被认定为现金等价物，以及如何对加密 货币转移进行会计处理。FASB为美国公司和非营利组织制定会计准则。 根据公众的反馈意见，该机构在过去几个月里将这两个加密货币项目加入了议程。在FASB将考虑加入 其议程、并最终可能催生新准则的70多个议题中，上述议题是首批被纳入的。该委员会已表示，预计将 在夏末之前就所有这些可能增加的议题做出决定。这70多个议题源于一次"议程意见征询"，在征询期 间，公司、投资者和其他各方提交信函说明了他们希望FASB优先处理的事项。FASB主席里奇．琼斯 （Rich Jones）说："很多人花费了大量时间和精力来帮助我们制定议程。"他称："我认为2026年就要实 施这一计划，履行我们的承诺。" ...

由上海国家会计学院主办的广西"十百千"高端会计人才交流研讨"人工智能+可持续发展"活动于日 前举办，旨在回应人工智能与可持续发展对会计工作的新要求，持续提升高端会计人才服务国家战略和 区域发展的能力。 广西壮族自治区财政厅党组书记、厅长李春阳表示，近年来，广西壮族自治区财政厅积极发挥财政 所能，创新机制，支持人工智能高质量发展。此次研讨聚焦人工智能和可持续发展两大关键词，与广西 加快推进人工智能发展、守护山清水秀生态美金字招牌精准契合，意义重大、恰逢其时。希望本次研讨 能坚持准则引领，筑牢财会数字基础，加强人才共育，构建复合型支撑体系，以此为纽带，推动人工智 能更好赋能千行百业、服务可持续发展、提高财政治理效能，为"十五五"创新发展、可持续发展贡献财 会力量。 上海国家会计学院党委书记张锋表示，本次研讨聚焦"人工智能+可持续发展"前沿议题，回应了新 时代对财会行业提出的新的更高要求。当前财会行业正迎来制度保障持续强化、职能定位不断升级、信 息赋能深入推进等多重发展机遇。学院作为国家级高端财会人才培养主阵地，紧扣"应用型、实践型"人 才培养定位，丰富教学内容，创新培养模式，全面推行"产出式研讨"教学模式，推动学 ...

Economic Growth Projections - China's GDP growth is expected to reach approximately 4.8% in 2026, with nominal GDP growth projected at around 4.6%[10] - The economic recovery is supported by a stable external environment and improved domestic consumption driven by policies promoting consumer spending[9] Macroeconomic Policy - The fiscal deficit rate is anticipated to remain around 4.0%, while the broad fiscal deficit rate is expected to rise slightly to 8.9%[13] - Monetary policy will continue to be moderately accommodative, with expected interest rate cuts of 10-20 basis points and a reserve requirement ratio reduction of 50 basis points[14] Consumption Trends - Service consumption is projected to be a significant driver of economic growth, supported by policies promoting consumption upgrades and the introduction of new consumption categories[22] - Digital consumption showed strong growth, with online retail sales increasing by 9.1% year-on-year in the first eleven months of 2025[22] Manufacturing Investment - Manufacturing investment is expected to rebound in 2026, driven by improved corporate expectations and ongoing industrial upgrades[26] - The focus on high-end manufacturing and technological innovation will be crucial for economic transformation during the 14th Five-Year Plan[27] Infrastructure Investment - Infrastructure investment is set to recover, with new projects under the 14th Five-Year Plan expected to commence in 2026[39] - The share of new infrastructure projects is anticipated to increase, particularly in areas like artificial intelligence and high-end computing[40] Real Estate Market - The real estate market is transitioning to a new stable state, with government policies aimed at stabilizing the market and improving housing quality[46] - The government is expected to initiate a new round of stockpiling of existing housing to enhance housing welfare[48] Cross-Border Trade and Investment - China's export share reached a historical high of 14.2% in the first half of 2025, with expectations for continued resilience in exports due to improved trade relations and demand for high-tech products[50] - The trend of Chinese enterprises enhancing their international operations is expected to continue, with a focus on high-value sectors and cross-border collaboration[52] Hong Kong's Strategic Position - Hong Kong's role as a strategic hub is expected to strengthen, with increased participation in high-value services and enhanced connectivity with mainland China[54] - The region is set to attract more multinational companies and professional services, bolstering its position in the Asia-Pacific trade and finance network[57]