On accounting firms in the development of Problems and Solutions

Abstract This paper discusses the status and accounting firms face the urgency of the situation and its development. And then from the expansion of space for development, expansion of business scope, the large-scale development, better market-oriented, a clear market positioning, form the core of competitiveness, brand awareness, improve quality of service, to maintain high professional ethics, honesty, dedication to customer service and other factors in the development discourse. also discusses the development of talent is the basis for accounting firms to better develop, to absorb and retain talent, and stable team. Accounting firms are knowledge-intensive enterprises to continuously improve the quality of Certified Public Accountants and the practice standards in order to improve their competitiveness. The development of accounting firms in the construction of socialism with Chinese characteristics in the new period of development, thus enhancing the accounting firm of party-building work is necessary, the only way the development of accounting firms, in order to better service for the reform and opening up to the times and the economic environment, in order to play a greater role in the modernization drive.

Keywords: certified public accountants, accounting firms, the development of

Since reform and opening, China's sustained, rapid and steady development of social productive forces and overall national strength, especially after joining the WTO, all areas of society more open, gross domestic product and import and export trade volume has reached an unprecedented new level.

Shanghai from 1981 to the first accounting firm was established nearly 30 years now, accounting firms in China With China's rapid economic growth has been rapid development, according to October 3, 2010 Xinhua reported that China Certified Public Accountants the number reached 15.5 million, of which 8.5 million people practicing accountants, accountants employing nearly 30 million people, accounting firms a total of 7,600 homes, business income of more than $ 20 billion. CPA has become China's market supervision system, an integral economic and social an important force.

China today is the gradual integration into the world economy, the deepening of reform and rapid economic development, forensic audit of the CPA and professional advice to further deepen the dependence on the face of the world's increasingly complex international environment, the accounting firm must be bigger stronger, better and development, to enhance competitiveness to meet the needs of the current domestic and international economic environment.

First, expand the development space
Reporting requirements of the party's congress in the new stage of development to continue building a moderately prosperous society, the development of socialism with Chinese characteristics, we must take Deng Xiaoping Theory and "Three Represents" as guidance, thoroughly implement the scientific concept of development. Certified Public Accountants by acting as an intermediary in China's economic construction in the growing role, must deeply understand the essence of the scientific development concept, firmly establish the concept of scientific development, give full play to the role of intermediaries for building a moderately prosperous society, building a socialist make a positive contribution to a harmonious society.

Deng Xiaoping's reform and opening up, he proposed "development is the last word", only for development, in order to better play the accounting firm in the economic development of the important role and development firm, first to the multiple directions, making good service and traditional forensic accounting services, consulting services to major expansion.

With the opening up and further deepening of economic reform, the promotion of modern enterprise system, a great number of enterprises in China increase, China's accounting and tax policies in constant transformation. Enterprises in promoting the need for new legislation and institutional guidance services, so do the traditional forensic, accounting and auditing services has great potential, but from the accounting services market, the traditional audit practice and declining share With the increase in the intensity of market competition, the decision-making feasible of the increasingly high demand, therefore, the accounting firm in the decision-making information very promising. Efforts should be made to businesses ranging from forensic services, accounting services extended to management and financial consulting, corporate finance, tax agents, human resource consulting, software design, etc.. Thus, the accounting firm in a competitive market in order to make a difference From the development trend in the business, while maintaining the traditional audit, consulting services and agency services to expand the field to achieve diversification strategy.

Second, the firm direction to the large-scale development, to improve their own building, bigger and stronger. From world-renowned accounting firm of large-scale development experience, we can not grade on a scale of no, no scale is no ability to resist risks. Certified Public Accountants are people-intensive industry, take the road of scale not only can greatly reduce labor costs , to improve the quality, enhance competitiveness, improve the ability to resist risks, it enables the formation of China's own brand-name accounting firms.

Scale of the different firms have different connotations, large accounting firms can engage in foreign cooperation, going out, can strengthen ourselves through competition, international economic activity, can also engage in combination, form a fist for small and medium accounting matters are, but also the relative scale, you can cross-regional joint, the establishment of services is strong, strict internal management, practice high quality, reasonable layout of the network of accounting firms to better serve economic construction.

Second, market-oriented
Any accounting firm can not survive if there is no market, let alone the development of the market is firm activity stage, accounting firms are started by the government-run, when the audit and the object is arranged or designated by the Government from the Government decoupling after the reform, there are some time by the relationship, by a network of accounting firms to maintain the operation, but in China's economic development to a market economy stage, especially after China's accession to the WTO, the market situation has undergone great changes, a large number of restructuring state-owned enterprises, private enterprises have a large number of listed companies reached more than 2,000, the market increasingly competitive, accounting firms have also mushroomed developed rapidly, but an accounting firm to survive, to develop the market must be taken seriously, quality and credibility to win the market, so orderly competition.

Large accounting firms put their own market position in large enterprises and listed companies, but also based on the development of the market to expand to overseas, now has more than 20 firms with offices abroad, participation in economic activities in other countries , the international market, which is the accounting firms of an important aspect of small firm's market positioning for the thousands of medium and small enterprises and units, for all walks of life, each accounting firm to be based on their own expertise, a clear market positioning, the occupation of their own market, get their due market share, to form their own core competencies and establish their own industry characteristics, in the fierce market on firm footing, and gradually grow and develop.

Links to free download http://www.hi138.com Third, establish brand awareness, strengthen management, improve the quality
Accounting firm in the fierce competition to gain a firm footing, to establish their own brand, quality brand is a reliable and trustworthy reputation to establish and maintain, therefore, start from the management, strict quality management to ensure good brand image, to establish effective risk control and ensuring the quality of the system, such as system audit project leader, project quality and personalized service examination and three-tier review system, if necessary, set up a dedicated quality control department to ensure business quality, but also to establish a sound system of risk assessment, to minimize the risk of practice.

Professional ethics is an important aspect of branding, professional ethics is the core of honesty. A good accounting firm must be certified public accountants the overall high professional ethics, business and social trust worthy team. Not only the business or service to be unit trust, but also to be social recognition, have a good credit reputation, in order to establish their own brand image. honesty we must resolutely put an end to false auditing, false report, a false report would hurt the community, eventually injuries accounting firms themselves, such as occurred in the past, listed companies report some examples of false, damaging much of the capital market economic order, undermine the interests of shareholders, of course, ultimately provide them with services accounting firms are the discipline. the integrity of the accounting firm has been recognized by the society, it has been the development of space.

Accounting firms to establish their own brands can be key to carry out professional management in the formation of specific industries and business advantages and characteristics, to establish their own excellent brand image.

Fourth, the development is based on talent
Talent is the foundation of all undertakings. Technology case, the accounting firm is also the case, the real competition is the talent competition, while the accounting firm is a knowledge-intensive enterprises, the importance of talent is self-evident. Accounting firms to develop the To attract and retain talent, rational use of personnel from the development of China's CPA industry perspective, there is an urgent need to develop talent.

1, currently has more than 300 colleges and universities in the Mainland set up the accounting professional courses, 23 colleges and universities opened the CPA professional courses since the early 1990s, the establishment of the national CPA examination has been held 19 times since tests have so far been Reference to attract 27 million total, total 15.4 million people have achieved general certificate for the selection and training of China's CPA industry, a large number of talents, training and selection of certified public accountants of these initiatives for the development of the industry and has far-reaching significance.

2, Institute of Chartered Accountants in China and promoted the organization has started "million, thousand, one hundred" Talent Project In order to accelerate the achievement of professional practice and management of international, more professional, better integration with the international community to develop a 100 with international accounting firms leadership management personnel, 1,000 knowledge of international accounting and auditing standards, to undertake international auditing professionals, but also train 10,000 solid basic knowledge, knowledge structure, with business development capabilities, and leading to a professional field of expertise. "Million, thousand, hundred" talent project implementation for the development of China's CPA industry professionals provides a reliable guarantee.

Of course, we can also use "Please come in and go" approach to personnel training, "Please come in," is to ask the world-renowned accounting firm of experts to China to give lectures or work in order to learn from their expertise and style, "go out "is that the domestic accounting firms to create the conditions for their own professional organization, internationally recognized accounting firm to study and work in practice to improve their professional standards, so more conducive to the cultivation.

3, depending on the rational use of firm-level personnel. The accounting firm in accordance with its service orientation and level of reserves to adapt to people, to do their talent. Participating in international competition by the need to introduce and develop an international high-end talent, domestic medium firms will need to reserve the domestic high-level talent, and for small domestic firms and major clients in various industries in local, local or domestic enterprises need to have the characteristics of people so in order to do their best, the different levels of transaction the run.

4, stable team, training and improvement for some of the accounting firm, the stability of the CPA team, to prevent the brain drain is the most important development firm, the market competition in the final analysis, talent competition, to maintain the stability of the office team development of relations major accounting firms are knowledge-intensive industry, the level of quality practitioners greatly depends on the quality of Certified Public Accountants. The current small accounting firms are more people job-hopping phenomenon, mainly due to the treatment of small and medium accounting firms of Certified Public Accountants generally not high, and the risk of liability, so the quality and stability to achieve the best of both worlds, in the distribution system must make an effort to strengthen the assessment of risk, liability and income linked to fully mobilize the enthusiasm of employees. continue to follow up the implementation of the CPA education, based on the level of long-term increase, no matter which level of accounting firms, as long as the stabilizing force to maintain high ethical standards of employees, high business quality, and better development.

5, the accounting firm of party-building work to strengthen and improve the political quality of the accounting firm. All work and political work is the lifeblood of our accounting firm in China under the leadership of the Communist Party in building socialism with Chinese characteristics to the new era of accounting firms a firm political direction for the socialist motherland's economic construction, reform and opening up services, accounting firms in order to have better development, so that the development makes sense. not for personal gain and development, to the country's overall situation and development, which is the development of our soul is not a correct political direction, there is no clear goals, can not and will not develop, our accounting firm to develop in sync with the reform and opening up, and nation-building simultaneously, we have to the rapid development in the country to seek their own development, to strengthen party building to do the following: to strengthen the scientific development concept learning, enhance spirit of education, the party's goal of education, improve the quality of party members, strengthening of grassroots organizations fighting the only way to make registration Accounting industry development and growth.

At present, China's economy "five" plan is starting, good order and the economy, economic development must be complemented by the strengthening and improvement of monitoring mechanisms, development of accounting firms should be reasonable, only to better develop their own , growing industry, with the times and the economic environment in order to adapt to the economic development play a bigger role. Links to free download http://www.hi138.com