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Research On The Development Of Chinese CPA Profession

Posted on:2003-02-28Degree:MasterType:Thesis
Country:ChinaCandidate:X F ChenFull Text:PDF
GTID:2156360065455320Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
At the turn of the new century,there is no doubt that every Chinese accountant firm should learn how to face up to competition and confront with international accounting firms after China's entry into the WTO in order to adapt to the drastic change of market and environment.China will be in a opem fair and untwisted competition with other members of the WTO. This kind of competition will be comprehensive and serious.As a part of service and trade market,accounting profession will face with severe competitions in qualified accountants,auditing technology and experiences. At the same time,the increasing integration of china and world economy after entry into the WTO will make room for the development of domestic accounting profession. In addition,international accounting firms' entry into china and the open of accounting profession will also enhance the cooperation and contact between foreign and domestic accounting firms. All in all,opportunity and challenge is coexistent. Chinese accounting profession will have a bright perspective if we have a pioneering and innovative spirit.At first,this paper presents the developing procedures of CPA profession from old china to new china,aiming at explaining its toughness and twists.The second part of this paper interprets main problems and causes existing in the reorganization of Chinese accountant firms. It also presents the necessity and urgency of this reorganization and its standards. Reorganization Will give vigor to the CPA profession,but many problems come about during it. The third part of this paper interprets the main stages and important affairs in the development of Western CPA system and its evolving trends. The fourth part of this paper mainly introduces the formulation and experiences of international Top Five accounting firms,which are typical representatives of Western CPA profession. The fifth part of this paper make a comparison between Chinese accountant firms and international accounting firms in terms of organization,scale and service scopes.The sixth part analyses the impact of China's entry into the WTO on Chinese CPA profession and the relevant chances.Facing inevitable challenges and the relevant chances,Chinese CPAS should take active precautions against competition. The Last part of this paper interprets measures of Chinese accountant firms against international accounting firms in several aspects from accounting market to service scopes.
Keywords/Search Tags:CPA, Chinese accountant firm, International accounting firm
PDF Full Text Request
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