Risk Research About The Development Of The Accounting Firms` Large-scale In Our Country

The rapid development of economy in China, make capital markets and listed companies are increasingly standardized. In this environment, the urgent need is to have most large scale accounting firm, and can provide corresponding audit services and other businesses. But our country accountant firm size and strength can not satisfy the demand of enterprise development, most of the market is possessed by the international big four accounting firms. In order to satisfy the demand of the domestic market, and contend against the big four accounting firms, rapidly develop a batch of large certified public accountants becomes necessary and urgent. Therefore, how to overcome various risks and steadily develop some large certified public accountants in a short time, which becomes the concerned issue for all parties,which is the purpose of the research.The context uses standard methods specific cases to elaborate. The research about the risk in the scaled process of the accounting firm, do not have systematic view both in the theory and practice. This context start the research on the basis of the formation process of international four big accounting firms and three times scale waves for the domestic accounting firms, through the analysis, and have the conclusion that the large-scale process must be accompanied by all kinds of risk. With economic management theory, the context further point out that if scale process can not good prevent and control risk, it would be very difficult to obtain economic scale effect, synergistic effect and exclusive management skills transfer effect, scale will lose its significance. On this basis, combining with the failure cases of scale process for the accounting firm in domestic and foreign, it summarizes and analyzes the risk, which may arise easily and have big influence to the scale process. At last, the point that take the accounting firm as an enterprise, and with the aid of the COSO risk management model, puts forward some suggestions to risk management.The main research results and innovations: 1.This article come to the view that consolidation is the major way of the course of the large-scale, by reviewing three times large-scale tide of accounting firms in our country and the formation of the four international major accounting firms, according to the principle that development always accompanied by risks, pointing out that the development of large-scale inevitably has risks.2.Through the analysis of the failure cases of the merge of the international accounting firms and"zhongtianqin"company, this article elaborates systematically the course of large-scale may arise the "free rider" risks, cultural integration risks, human resources risks, business development risks, business decision-making risks for the first time.3.On the basis of the comprehensive and systematic introduction of the COSO risk management model, this article gives the risk management recommendations, and including setting goals, identifying events, internal environmental control, risk assessment and response, control activities , strengthen information and communication, supervision.