此外， 《意见稿》 还加强监管协同，完善工作机制。健全完善财政部门、保险监督管理机构的信息沟通共享 机制。有条件的地方可以在不妨碍市场竞争的前提下探索集中投保。 在《意见稿》的起草说明中，财政部明确了3项征求意见的重点内容。 首先，是否同意《意见稿》中关于依法备案从事证券服务业务以及从事金融企业等涉及公众利益相关实体审计 业务的会计师事务所应投保的职业责任保险累计赔偿限额的规定？如有不同意见，请说明理由，并提出修改建 议。 其次，是否同意《意见稿》中关于从事其他业务的会计师事务所应投保的职业责任保险累计赔偿限额的规定？ 如有不同意见，请说明理由，并提出修改建议。 最后，是否同意征求意见稿中关于会计师事务所与保险公司按照《中华人民共和国保险法》和有关原则公平协 商确定保险责任、不再统一规定保险责任仅限于因非故意行为导致的赔偿责任的规定？如有不同意见，请说明 理由，并提出修改建议。 近日，财政部研究起草了《会计师事务所职业责任保险暂行办法（修订征求意见稿）》（下称《意见 稿》），正征求意见。征求意见截止时间为2025年11月27日。 《意见稿》对依法备案从事证券服务业务以及从事金融企业等涉及公众利益相关实体审计业 ...

Core Insights - The 8th China International Import Expo and Hongqiao International Economic Forum opened in Shanghai, with a report by KPMG revealing that 88% of surveyed Chinese CEOs are confident in domestic economic growth over the next three years, marking a significant increase from the previous year and reaching a recent high [1] - Concerns regarding disruptive technologies like AI and supply chain risks are rising among respondents, attributed to the rapid pace of the current AI wave and increased global industrial chain uncertainties due to international political and economic conflicts [1] - Despite economic uncertainties, 59% of Chinese CEOs prioritize AI as a key investment area, with 86% expecting returns on AI investments within three years, a substantial increase from 18% last year, indicating strong confidence in digital transformation [1]

运行十年的会计师事务所职业责任保险监管规则有望迎来系统性升级。11月4日，财政部发布《会计师事务所职业责任保险暂行办法（修订征求意 见稿）》（以下简称"征求意见稿"）并公开征求意见。 从全国会计师事务所职业责任保险整体投保情况来看，从事上市公司审计等高风险业务的会计师事务所风险意识强，普遍进行了投保；从事低风 险业务的会计师事务所以计提职业风险基金为主。 拟优化费率机制 当前，全面注册制走深走实，监管部门要求压实会计师事务所等各方中介机构的责任。财政部提到，修订征求意见稿是为了进一步规范发展会计 师事务所职业责任保险，保障委托人和其他利害关系人的合法权益，提升会计师事务所风险承担能力。 高风险业务带来保障新要求 所谓会计师事务所职业责任保险，是指会计师事务所投保的，以会计师事务所及其执业人员因执业活动造成委托人或其他利害关系人经济损失依 法应当承担的赔偿责任为保险标的的保险。 财政部、原保监会于2015年印发实施《会计师事务所职业责任保险暂行办法》（以下简称《暂行办法》），填补了注册会计师行业职业责任保险 制度空白。 不过，时代在发展，市场环境也在不断变化。随着资本市场的快速发展，会计师事务所的审计质量与资本 ...

11月4日，财政部发布关于征求《会计师事务所职业责任保险暂行办法（修订征求意见稿）》（下称"征求意见稿"）意见的函。 具体来看，征求意见稿分为五章24条，主要包括以下四点重要事项： 一是聚焦风险领域，分类设定要求。对依法备案从事证券服务业务以及从事金融企业等涉及公众利益相关实体审计业务的会计师事务所，提出更高的累 计赔偿限额投保要求，以提升从事特定业务会计师事务所的职业责任风险承担能力、更好维护投资者等各方利益。 二是优化费率机制，体现"奖优罚劣"。细化费率影响因素，引导保险公司科学设计费率模型，并发挥职业责任保险机制对注册会计师执业的监督促进作 用，促进会计师事务所加强风险管理和提升业务质量。 三是完善示范文本，维护各方权益。规定会计师事务所职业责任保险行业示范条款的制定程序，促进示范条款充分反映注册会计师行业特点、有效协调 各方利益，引导推动职业责任保险合同条款标准化水平提升。 随着我国市场经济体制与专业保险制度的不断完善和资本市场的快速发展，会计师事务所的审计质量与资本市场的信息披露质量越来越紧密关联，职业 责任约束空前强化。 修订说明指出，从全国会计师事务所职业责任保险整体投保情况来看，从事上市公司审 ...

财政部表示，有必要结合实践经验，研究修订保险办法，坚持市场化、法治化规范发展会计师事务所职 业责任保险，充分发挥责任保险险种优势，规范会计师事务所投保和保险公司理赔等行为，完善会计师 事务所审计风险防范和承担机制，保障委托人和其他利害关系人的合法权益，促进注册会计师行业增强 服务国家建设能力。(完) 来源：中国新闻网 编辑：郭晋嘉 广告等商务合作，请点击这里 《会计师事务所职业责任保险暂行办法(修订征求意见稿)》公布 中新网北京11月4日电 (记者 赵建华)财政部研究起草了《会计师事务所职业责任保险暂行办法(修订征求 意见稿)》，目前正向社会公开征求意见。 修订征求意见稿分为五章24条，包括：第一章为总则，共3条；第二章为投保与承保，共11条；第三章 为理赔，共3条；第四章为监督管理，共4条；第五章为附则，共3条。 修订征求意见稿聚焦风险领域，分类设定要求。对依法备案从事证券服务业务以及从事金融企业等涉及 公众利益相关实体审计业务的会计师事务所，提出更高的累计赔偿限额投保要求，以提升从事特定业务 会计师事务所的职业责任风险承担能力、更好维护投资者等各方利益。 修订征求意见稿优化费率机制，体现"奖优罚劣"。细化 ...

A (43) s (1) 2 4 杨晨辉 ◎记者 高志刚 1985年金秋，上海大沽路小学一间教室，诞生了中国本土高等财经院校中首家会计师事务所——上海财 经大学教授娄尔行和徐政旦，以"振兴中华"之情怀，为这家承载突破意义的机构定名"大华"。 此后数十载，大华深深扎根于中国经济沃土，业务版图渐次铺开至全国，从最初的寥寥数人，发展为汇 聚数千名专业人才的行业领军者。 40年后，当行业进入转型升级的深水区——资本市场改革持续深化、企业合规需求全面升级、技术革命 加速迭代，曾经一路稳步前行的大华，也遇到了发展瓶颈。关键时刻，在大华工作多年的杨晨辉临危受 命，于今年7月成为大华会计师事务所新一届首席合伙人。 近日，上海证券报记者与杨晨辉相对而坐，听他讲述大华的韧性与坚守，以及对行业未来发展的思考。 "你先说出来，不要憋着。"当时，杨晨辉说，"我既是指挥员，也是战斗员，我们一起解决。" 她大概哭了五分钟，擦干眼泪说："杨总，我只是在您这里宣泄一下。您放心，外面还有同事，还有工 作对象，我会保持一个稳定状态。"那天之后，她依旧按时推进工作，始终沉稳如初。 "正是这些可爱的同事们，让我无法退缩。"杨晨辉对记者说，他若不去扛起 ...

Core Insights - Deloitte China has launched the "Hong Kong LEAP" strategy, committing HKD 500 million over the next four years to support the diversification of Hong Kong's economy and create approximately 1,000 high-quality jobs [1] - The 2025 Economic Outlook report highlights challenges in geopolitical dynamics, industrial structure, and talent supply, proposing four growth engines: financial innovation, Chinese enterprises going global, collaborative innovation and technology, and green transformation [1] Growth Engines - **Financial Technology Innovation**: Hong Kong leads global IPO fundraising in the first three quarters of 2025, with offshore RMB bonds and green bonds driving market growth. However, challenges include a shortage of versatile financial talent and increasing geopolitical uncertainties [2] - **Supporting Chinese Enterprises' Globalization**: About 77% of mainland Chinese companies prefer Hong Kong as their platform for global expansion. The Hong Kong government has established a task force to support these enterprises with financing and resource linkage services [2] - **Deepening Bay Area Innovation and Technology Collaboration**: The Guangdong-Hong Kong-Macao Greater Bay Area is emerging as a global innovation hub, with Hong Kong excelling in basic research and capital markets, while Shenzhen and Guangzhou contribute in technology entrepreneurship and industrial application, respectively [3] - **Building a Regional Low-Carbon Hub**: Hong Kong aims to leverage its proximity to the mainland carbon market and mature financial infrastructure to create sustainable business models in green construction and fuels, establishing replicable low-carbon industry chain examples [3]

Core Insights - The integration of "ESG+AI" is becoming a key engine for companies to reshape competitive landscapes and cultivate new productive forces [1] - Companies are increasingly exploring how to activate green vitality through digital technologies while seeking optimal solutions for achieving carbon neutrality [1] Group 1: ESG and AI Integration - The transition from the concept of "ESG+AI" to practical implementation requires companies to fully integrate ESG into their core strategies and utilize technological tools to transform sustainable development into a quantifiable and operational value system [1] - Artificial intelligence is identified as a critical technological force driving a systematic leap in companies' ESG capabilities, continuously materializing sustainable development and value creation [1] Group 2: Corporate Actions and Innovations - Companies are moving from written commitments to actionable practices in ESG development, seizing technological opportunities to shift from "passive disclosure" to "active communication" [2] - Ernst & Young (EY) plans to introduce the DeepSeek model in June 2024, combining it with its self-developed METIS AI platform to launch the industry's first intelligent Q&A products, including EYA.ai and ESG.ai [2]

Core Viewpoint - The Shanghai Financial Court ruled on a case involving false statements in bond issuance by Shanghai Huaxin International Group, marking a significant precedent in the interbank bond market regarding securities fraud liability [1][2][4] Group 1: Case Background - The case involves a rural commercial bank suing various intermediary institutions for compensation due to false statements in bond issuance documents by Shanghai Huaxin, which issued over 40 billion yuan in bonds from 2014 to 2017 [1][2] - The plaintiff, a rural commercial bank, invested over 200 million yuan in the bonds, which subsequently defaulted [2][3] Group 2: Court Ruling - The court determined that five intermediary institutions, including Postal Savings Bank and CICC, are liable for a total loss of approximately 128 million yuan, with specific percentages of liability assigned to each [2][4] - The ruling specified that the defendants must bear joint liability for the losses, with Postal Savings Bank and CICC responsible for 5% each, while other intermediaries have lower percentages [2][4] Group 3: Loss Assessment Methodology - The court commissioned a third-party professional agency to assess the losses caused by non-fraudulent statements, utilizing the "bond value comparison method" and considering various factors such as macroeconomic conditions and the issuer's operational status [3][4] - The assessment was divided into three phases: from issuance to disclosure, from disclosure to default, and from default to bankruptcy ruling, ensuring a comprehensive evaluation of the losses [3]

Core Insights - The article highlights the significant role of private enterprises and entrepreneurs in driving China's high-quality economic development through innovation, emerging industries, digital economy, and green development [1] Group 1: Awards and Recognition - The inaugural KPMG "Future Entrepreneur Award" was recently held, recognizing outstanding entrepreneurs for their contributions to long-term business development, technological innovation, internationalization, and social responsibility [1] - KPMG China Chairman Zou Jun emphasized that today's "future entrepreneurs" are pioneers who break through tradition and lead through innovation, contributing to a quality leap in China's economic development [1] Group 2: Family Business Succession - KPMG's partner Yang Jiayan discussed the importance of establishing sound corporate governance systems in family businesses to facilitate succession planning [1] - Involving future successors in the design of governance systems, organizational adjustments, and compliance and risk management can aid in a smooth transition [1] - Yang Jiayan also suggested that family businesses should create scientific and systematic family risk management systems to enhance risk control and response capabilities [2] - The introduction of professional management teams through a market-oriented approach can help family members engage in diverse investment management and social work, effectively dispersing risks [2]