The development strategy of the CPA, I see the

    To meet the challenges of accession to WTO, we must train and a large number of excellent practice registration division.
        (A) conduct a serious run of Certified Public Accountants Professional Higher
        Our government should increase its certified public accountant professional Education, investment, and supports accounting firm in cooperation with colleges and universities develop expertise of Certified Public Accountants. About 22 universities have implemented a Certified Public Accountant specialized Education programs, established the CPA profession, the core courses include intermediate financial accounting, advanced financial accounting, financial management, cost and management accounting, auditing, management consulting, tax law, law, accounting Computerization and auditing. Certified Public Accountant should be further strengthened specialization of Higher Education, the colleges of accounting talents to keep up with the pace of China's CPA industry's long-term follow-up reserves of talent, and cultivate a large number of masters and doctorate students join the ranks of Certified Public Accountants, to improve the overall quality of China's certified public accountant.
        (Ii) improving the system of Certified Public Accountants
        At present, China CPA Examination eligibility requirements apply for relatively low, have a college Education are open to applicants. In the United States, registered accountants with master's level applicants who have the desire. In addition, my CPA exam is not deep enough, strong enough practice, there is a considerable portion of non-practitioners know little about accounting and auditing business, some basic, practical work is almost pointless, but they alone will master a few books of this examination can also be obtain Certified Public Accountant qualification. Therefore, we should improve the CPA exam to participate in the 'threshold' proposes to require applicants have a bachelor degree or above the accounting profession, the accounting profession of the calendar to allow non-mandatory training after those who participated in the national CPA examination. In addition, the examination should be to increase the breadth and depth of practice as close as possible, and gradually move closer to international standards.
        (C) to strengthen the follow-up Education, certified public accountants, and further play the role of National Accounting Institute
        In the context of China's accession to WTO to strengthen the follow-up CPA Education is an urgent and important task. CPA follow-up on the content of education, in addition to professional and related academic knowledge and skills training, but also to machines of their knowledge and foreign language training. China was in Beijing in 1998 established the National Accounting Institute, was established in Shanghai in 2001 Shanghai National Accounting Institute. The two National Accounting Institute of Certified Public Accountants to conduct follow-up is an important base for education and training should be followed, Premier Zhu 'hiring the world's best teachers to teach, and strive to build a world-class accounting institute' instructions, attention and world-renowned universities and international agency communication, strengthen cooperation with the accounting firm, and strive to provide high-level Chinese Certified Public Accountant, high value-added follow-up of vocational education, to improve the overall quality of China's certified public accountants to play an important role.
        (D) strengthen the accounting profession and moral education
        Currently in China, training of accounting personnel, Higher Education, has not yet set up a separate 'professional ethics' courses, other courses related to the content of professional ethics is also a band before, very few cases and related discussions. In the CPA qualification examination, accounting and audit follow-up education staff are also long and almost invisible aspects of professional ethics, which is the formation of professional ethics of the accounting profession in China with lower levels of an important reason. Therefore, in China's Higher Education and its related follow-up education in professional ethics education courses have been set up is a priority, it will improve China's standard of professional ethics of Certified Public Accountants play an active and effective role.
        (E) to carry out international cooperation in personnel training
        China's accounting personnel training should insist on 'going out, please come in' policy, extensive cooperation with the international accounting firm. On the one hand selected young, well-based certified public accountant to the international accounting firm and exercise; the other hand, has also invited international scholars and professional managers of international accounting firms to the domestic transfer of experience and technology, the introduction of original training materials, so that China's CPA Direct study of international advanced technology and experience of accounting services, accelerate the achievement of professional practice and management of the process of internationalization.
        Accounting firm to achieve scale of operation
        China has basically completed the decoupling of restructuring the work of accounting firms, and now it has joined the WTO, should seize the opportunity, step by step to promote cross-regional accounting firms in China, cross-sectoral, cross-industry mergers and joint fight for in the next few form a number of years, stronger, able to compete with international accounting firms in China's own 'a large', 'two large' accounting firm. I believe that, with regard to accounting firms operating in specific ways to achieve economies of scale, mainly in the following two modes:
        (A) the formation of the domestic group firms
        The so-called Group of Certified Public Accountants is a large number of firms that have internal linkages, according to professional, collaborative, joint-oriented, centralized principle to one or a few large the core, on a voluntary, equality, mutual benefit, complementary basis, to break the sector, region, ownership, size differences, the joint number of branch offices, composed of members of the multi-form and multi-level corporate position with a large consortium. Such accounting firm requiring all firms to have a unified professional technical standards and uniform quality of service control, a unified personnel management system, a unified financial management system, a unified culture, meant that personnel, customers, information, and other resource-sharing , done complementary advantages, a finer division of labor.
        1. Cultivate cores. The growth of the core of the three main methods: (1) self-reproduction. Firms to actively develop business resources widely Careers, through the accumulation of its own to improve strength, in order to achieve a certain scale. The advantage to secure a solid, not procedures, but on the scale of slow, prone to geographical restrictions; (2) absorption of the merger. To accept one or more of the firm to join the firm to join parties to dissolve and cancel legal personality, and only accepted the party continues to exist, that is, 'AB = A'. Absorption of the firm's merger was well-intentioned, the initiative out of the market behavior of autonomous demand, this demand may include: large eyes on the small of the human resources, operating characteristics, geographical location, while small as a result of poor management, heavy debt or customer changes, business diversification and other reasons, it produced a large expansion of the motive to join; (3) new merger. Firms with one or more of the combined firm to set up a new firm, the original dissolution of the merging parties, cancel the original legal personality. The new merger generally applicable to strong-strong union, using this combined approach to integrate all parties have a high reputation in the industry and brand, a brand which is lost is not a small loss, so the combined name of the combined 2 one, that is, 'AB = AB'.
        In our country, in order to strong-strong alliance is characterized by the new merger is a merger the most efficient way. First, the rapid growth in a short time scale; Second, in China Beijing, Shanghai, Shenzhen, Guangzhou and other developed cities lack some of the larger, the stronger the firm, strong-strong alliance with a foundation; the Third, in comparison with the absorption of the merger, reducing the 'mass, to help with' input, the merging parties already have a strong talent, technology, customer resource advantages, easier to form a complementary advantages, to play a scale.
        2. The establishment and Development of branch members. This is part of the expansion of the core of the approach. (1) the establishment of branch offices. The purpose of the new branch out of the distribution of resources to meet customer and save transaction costs of market demand, rather than by administrative constraints. Only the total of the branch of a branch does not have legal personality, its human, financial, and material resources, the quality of their unified management by the total of its civil liability is also set up branch offices by the total assumed; (2) developing member . Way the members of the international company is expanding common practice, it can be in a larger context of a larger scale to achieve the optimal allocation of resources. Cores through the Development of members, the size of the layout of a high degree of freedom enjoyed by playing the brand advantage, technical superiority and regional competitive advantage, to meet the Group's regional office requirements, technical requirements. Development must be based on members 'Ningquewulan step by step, mature, a Development of a' principle, and gradually expand outwards. Members should not be too much, the battle should not be too long, loose as much as possible the members will not be considered. In management, the core of which should be based on capital controls as a link on the members of the staff to implement a unified control system, control, and quality control.
        (B) a member of the international accounting firm of
        Some firms, can be considered to join the international accounting firm, and became its member, using internationally to expand the size and strength. Become a member of the international accounting firm to reduce the quantity and quality of domestic firms to explore the long road, a shortcut to quickly and progress. The situation from the industry point of view, securities fraud after another, the public increasingly higher expectations of Certified Public Accountants, auditing, increasing the difficulty and risk, in this case, the firm's own accumulation alone is difficult to scale, on the grade. Become a member of the international accounting firm, not only the introduction of foreign capital and enhance our firm's financial strength, but also the introduction of international advanced experience, a certified public accountant and practicing better and the international accounting communication and exchanges are conducive to improving China's practice of accounting firm the quality and international competitiveness.
        Broaden the boundaries of business accounting services in China
        Broaden the boundaries of business accounting services in China, accounting firms take the road of diversification is the accounting market opening and Development of an objective need. An institution engaged in a number of business services, a variety of professionals who can share knowledge, improve service quality and efficiency, but also reduce costs and improve efficiency. Join the WTO, the domestic firm in a competitive market to succeed, we must actively carry out marketing, not just conduct a simple audit services, but should be broadened scope of business and cultivate new business revenue growth, diversification and business strategy. Beachhead consulting market has become the world's CPA the focus of a new round of competition, China's CPA industry should homeopathy into it.
        (A) The traditional management consulting services
        Trade liberalization will accelerate the globalization and intensified market competition. Traditional management consulting primarily to answer a few: how to adopt business management strategies to maximize shareholder value? How to narrow the gap between stock market and international securities markets? How listed companies and investors to provide timely financial advice? How to commercial banks the establishment of risk management system? and so on. These problems show that the management consulting services for China's economy and the world community of the importance and urgency. In a traditional management consulting services market, our multi-national accounting firm is not involved, it is necessary to seize the opportunity to actively carry out related operations.
        (B) of the emerging human resource management consulting services
        The 21st century is the century of knowledge, the most important resource will be the master of knowledge and information personnel. Effective use of information and innovative enterprise must attach importance to require the future management of human resources. Human resource management services include: project design and training of workers, providing staff benefits administration, employee wages and benefits and planning, profit-sharing plans, money purchase pension plans, employee stock ownership plan, pension pension and benefits plans, insurance premiums management, production, marketing, and human resources, reconstruction of the entire system of wages, systems integration, database management, design, customer value management, human resources consulting specialized services.
        (C) the emerging network of consulting services
        Join the WTO, information and communication technology in the field of accounting services in China and spread wide for the CPA to develop new services business. According to expert estimates, the United States and e-commerce revenue accounted for the US-related advisory consulting services revenue ratio of 29% from 1998 to 2003 rose 57%. China's CPA industry must face this fact, improved their business philosophy and technology. The use of network technology greatly reduces the cost of field operations, substantial savings in manpower and financial resources can be used to carry out new business development and client resources. The information on the speed of light transmission and all-weather on-line provides a new business space and time, and even can play a huge number of non-practicing members and other professionals of the potential, coupled with existing client resources is entirely possible consultation with business platform to provide a more improve the service.
        (D) international operations
        Continuous open-door policy to attract more multinational companies enter the market, more and more Chinese multinational corporations will take part in international competition. Ever-increasing international clients, international accounting, international auditing, international tax, international marketing, management, multinational business and trade activities closely related to the demand for services is increasing rapidly. At the same time, there will be more foreign accounting firms to enter China, accounting services, the market will become more intense international competition. China accounting firm should be an international business as a strategic priority for the future, the introduction of new international services as well as international and technology to expand international business, 'export' of accounting services to help Chinese companies find foreign markets for foreign-funded enterprises to provide accounting, tax , regulatory consulting services to meet international customer demand for services, and actively participate in international competition in trade in services, and enhance China's international recognition accounting firm.
        Strict accounting firm's internal management and quality control
        Accounting firm should establish brand awareness, 'the quality of survival, reputation and' brand is a good practice of relying on their own excellent quality and professional ethics and good reputation to maintain.
        (A) improve the internal personnel management system
        The face of the impact of WTO accession, China's accounting firms to enhance their competitiveness, we must improve the internal management system, bear the brunt of the management system should be changed is the personnel management system. Accounting firms are knowledge-intensive enterprises, within the firm if there is no reasonable personnel management system is unable to retain good talent. Should establish a sound strict, reasonable, and transparent systems, such as staff recruitment, appraisal and promotion system, wages and benefits and insurance systems, partnership management and disposal of property systems, partners and staff dispute system.
        (B) establish a perfect quality control system
        Practice quality of the firm's survival and development is vital, in particular, especially after China's accession to WTO. The various accounting firms in China should establish risk awareness, establish a sound risk assessment, early warning, monitoring and prevention mechanisms; regard to the specific audit project to establish the project leader responsibility system; the strengthening of the quality of three business review implementation of the system; setting a dedicated quality control departments (such as technical standards department), based on uniform standards, of the various business units and subordinate branch, members of the regular quality checks, so that combination of anti-check to prevent the main. To check the levels found in the division of the accident, through education, firings and even structural adjustment and other methods, to be corrected, the risks involved in the practice point of elimination in the formation process.
        (C) the purchase of Certified Public Accountants Employment Insurance
        Certified Public Accountant industry is a high risk sector. Apart from strengthening its own quality control, accounting firms should also purchase professional insurance, will be partially passed on the risk of the firm's insurance company. This is not only strengthen its risk prevention capability of an expression, but also accountable to the public, can improve the firm's reputation. China basically does not provide for the implementation of CPA professional insurance system, only in the firm's accounting system provides 10% of income extracted by occupational risk reserve. It's hard to resist the ever-increasing risk of the practice. Today, China People's Insurance Company, surety and insurance companies have introduced several terms of insurance, liability insurance system into practice has been to explore the operation. Accounting firms should establish a market economy under the conditions of insurance, active insurance.
        Registered to practice to improve the environment for the industry division
        (A) the establishment of international practice of accounting and auditing standards system
        Join the WTO, the globalization of its member states co-ordination between the international accounting put forward more urgent requirements, international accounting standards, auditing standards will also be more and more widely. Development of accounting standards, taking into account national conditions should be accompanied by bold and the introduction of internationally accepted accounting practices, to speed up convergence with international accounting standards, so that accounting information of the recognition, measurement and disclosure, etc. is more in line with international practice, to improve the accounting information in the international within the scope of credibility, usefulness and comparability to better meet the needs of interest groups in decision-making needs, recognized by the international accountancy profession. Auditing standards should be made in the existing system of independent auditing standards, based on the revised and improved the basic norms of independent audit and specific guidelines and practical notice of Practice guidelines. I propose, the audit standard-setting body of the additional representatives, so that better balance the interests of all parties; auditing standards, the additional consulting services should be specific guidelines and practices bulletins.
        (B) to overcome market barriers and reducing government intervention in improper accounting services market
        Should continue to vigorously promote the reform, in order to practice certified public accountants create a good environment, reducing inappropriate government intervention to overcome market barriers and promoting China's accounting firm to compete with the normal means to achieve the purpose of expanding market share. Reducing government intervention in the accounting services market, the executive management must be integrated in the economic environment under the premise. First, the strengthening of good governance to crack down on corruption. Once identified through administrative intervention in government departments, the independent certified public accountants audit of the Chief of corruption and rent-seeking behavior, they should identify the causes and punish them severely in order to form a good practice environment for registered accountants. Second, to further straighten out the economic appraisal and certification agency, the real government departments and accounting firms to cut off the interest of contacts. Clean-up rectifying and decoupling restructuring must make strict checks to ensure that personnel, finance, business and the name of a real decoupling, etc., prevent the emergence of 'hang out off the dark', 'power to join' phenomenon. Third, accelerate the transformation of government functions, straighten out the relationship between the government and the market.
        (C) improving the supervision of CPA
        1. Rationalize the regulatory regime of the CPA. The proposed amendment as soon as possible 'Certified Public Accountants', and timely promulgation of its implementing regulations to the CPA to make explicit the regulatory authority requirements. Certified Public Accountant clear responsibilities, should be held criminally responsible for the breach of criminal law in violation of China and France should bear the civil liability of accounting firms and certified public accountants by the industry associations to the justice system and to hold the corresponding legal responsibility. Through the layers of smooth relations, the real step up supervision of the CPA profession.
        2. The strict CPA self-discipline and supervision. The United States can learn from the experience of implementation of the CPA peer review system, give full play to the strength of industry self-regulation. At the same time, we must increase the CPA's supervision, will be the supervision of CPA into the institutional, procedural, standardization, and track. For a serious misrepresentation of the audit report issued by a crime of Certified Public Accountants and the responsible persons should be punished according to the letter will be the responsibility of staff transferred to judicial organs in accordance with judicial procedure should be reviewed for investigation of his criminal responsibility, play a strong the warning.