"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 ...

2025年前三季度，深圳前海现代服务业增加值达1460.3亿元、增长7.9%；实有港资企业10577家，注册 资本8461.4亿元；"世界500强"企业落户183家……近日，《前海深港现代服务业合作区总体发展规划》 （以下简称《前海规划》）迎来发布两周年，前海在制度创新、对外开放、民生融通等方面取得多项阶 段性成果，交出"硬核"成绩单。 截至目前，《前海规划》中的271项重点任务已有115项落地，这片改革热土正加快打造全面深化改革创 新试验平台、高水平对外开放门户枢纽、深港深度融合发展引领区、现代服务业高质量发展高地，持续 释放强劲动能。 深港融合"加速跑" 实施"更短"的自贸区版负面清单，在金融、物流、专业服务等领域，前海主动放宽市场准入；探索在电 信、细胞与基因治疗、外商独资医院等方面允许特别准入，德国西门子数字科技、新加坡绿叶医疗整 形、香港深港细胞谷等项目"破冰"落地……如今，前海已经成为中国吸引外商投资落地条件最好的区域 之一。"我们的外资企业材料少交70%，奖励金到账时间缩短90%，实现'当年到资、当年领奖'。"前海 《前海规划》首次明确将"深港深度融合发展引领区"列为前海四大战略定位之一，这里成 ...

文/飞云 随着12月31日蘅东光（920045）、新广益（301687）两家公司上市，2025年全年A股合计新上市公司116家，其 中沪市主板23家、科创板19家，深市主板15家、创业板33家，北交所26家。本文统计这116家上市公司的中介 机构签字人员，看看谁是2025年A股最强IPO签字保代、律师、会计师。 一、签字保荐代表人 2025年A股IPO项目量最多的签字保代分别是东方证券的刘俊清、中信证券的刘拓、国泰海通的强强、招商证 券的徐国振、华泰联合的孙琪及张帅。以上保代2025年项目单数均达到2单。 | 排名 | IPO签字保代 | 保荐机构 | 业务单数 | 签字项目 | | --- | --- | --- | --- | --- | | 1 | 刘俊清 | 东方证券 | 2 | 泰鸿万立 | | | | | | 志高机械 | | 1 | 刘拓 | 中信证券 | 2 | 塞分科技 | | | | | | 1 北矿检测 | | 1 | 強躍 | 国泰海通 | 2 | 悍高集团 | | | | | | 首航新能 | | 1 | 徐国振 | 招商证券 | 2 | 信通电子 | | | | | | 天湖计量 ...

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]

*排名不分先后 在故鼎新 G 毛플 草越执业英才 ○ 全景投 教 塾 地 2025年度资本市场卓越执业英才盛典 度卓越承销商 9兴业证券 友证券 国泰海通证券 卓越执业英才 ○ 全 景 投 教 基 地 ● 手言 2025年度资本市场卓越执业英才盛典 22 程师 返公计师 (૬૮૮૮૮ "2025年度资本市场卓越执业英才"盛典12月18日在苏州隆重举行，"2025年度资本市场卓越执业英才"(完整)名单于本次盛典上揭晓。本次名单涵盖常年陪 伴、创新赋能、并购整合、融资开拓、IPO护航、领袖引领等多个领域，构成一幅中国资本市场专业服务的群英画卷。 "资本市场卓越中介服务"名单包含年度卓越债券承揽人、年度卓越承销商、年度卓越律师、年度卓越会计师、以及年度卓越保荐代表人。 KKKK 1453 ({{{{ (૬૮૮૮૮૮ ( ( ( ( ) ( ( ( ) ( ( ) ( ( ) ( ) ( ( ) ( ) ( ( ) ( ) ( ( ) ( ) ( ( ) ( ) ( ( ) ( ) ( ( ) ( ) ( ( ) ( ) ( ( ) ( ) ( ( ) ( ( ) ( ( ) ( ( ) ( ( ) ( ( ) ( ...

炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ ■ 安 宁 近日，中国证监会党委书记、主席吴清主持召开党委（扩大）会议，传达学习中央经济工作会议精神， 结合全国金融系统工作会议要求，研究部署证监会系统贯彻落实举措。会议提出，强化政策解读和预期 引导，及时回应市场关注关切，压实行业机构、上市公司的声誉管理责任，持续讲好"股市叙事"。 在资本市场中，"股市叙事"不仅影响股价及市值波动，更关乎投资者长期信心和市场生态的塑造。例 如，今年年初，DeepSeek的横空出世，让全球对中国硬科技的突破刮目相看，这一变化催生了全新 的"创新叙事"，并迅速转化为推动市场上行的重要驱动力。 笔者认为，讲好"股市叙事"，需要监管部门、上市公司、行业机构与投资者等市场各方明确自身定位、 各司其职，更要协同联动、形成合力。唯有凝聚合力，构建多层次、相协同的叙事体系，才能营造出健 康积极的资本市场舆论环境。 首先，监管机构要讲好"监管叙事"。监管的叙事在于坚决打击财务造假、内幕交易、市场操纵等"噪 音"与"毒素"，通过明确的规则与严格的执法，守护"股市叙事"的真实性与市场秩序的底线。 其次，上市公司要讲好"公司 ...

Job Market Insights - The upcoming job reports for October and November are expected to be relatively sluggish, with no significant surprises anticipated [4] - Current data indicates a cooling labor market, although it has leveled off somewhat [4] Wage Trends - The labor market is currently characterized as an employer market, leading to limited wage growth due to excess labor supply [5][6] - Certain sectors, such as healthcare, may still experience competitive wage growth, but overall wage increases are not expected to rise significantly as long as the labor market remains sluggish [6] Impact of AI on Employment - AI is influencing certain sectors, particularly technology, marketing, and accounting, but its current impact may be more about anticipation rather than actual productivity gains [7][9] - Companies are heavily investing in AI, which may be causing them to hold off on hiring, as they await the anticipated benefits of these technologies [7][9] - There are indications that some companies are not seeing the expected productivity gains from their AI investments, raising questions about future hiring needs [9]