Research On Scale Expansion Of Our Country's Accounting Firm

Since we joined WTO and Opened accounting services market, the Certified Public Accountant(CPA) industry has obtained a considerable development.Nonetheless, because our accounting firm got a late start,there is a pretty big gap compared with the international accounting firm.In particular,as the rapid development of market economy,the continuous expansion of enterprises,the further complexity of business,the Diversification of market demand,the increasingly competition of accounting market, foreign competitors continue to erode Chinese market and form enormous impingement in a few advanced fields. So it is urgent to make a lot of large-scale acounting firms which have international competitiveness and can undertake domestic and international business.Those accounting firms stand for our nation brands and can spur the CPA industry,forthermore,they can enhance the market share and promote the development of globalization.Recently, many relevant departments have given much guidance and support on the Scale expansion and successively promulgated a series of policies and measures.Meanwhile, many accounting firms are exploring the road of diversification and seeking joint merger actively for coping with the impact of the big four. Those Practice is a useful experiment road of diversified, actively seeking joint merger. Practice is the scale of these firms to explore the development of a useful experiment. There is a very important theoretical and practical significance on studying the Scale expansion.This paper adopts the standardized methods and collects many statistical data. Firstly, discussed some basic knowledge of the Scale expansion, such as : standards and impetus. Secondly, introduced the history of our firms and big four. Compared with the current state,we find that there is a big gap.then,we analyzed the causes from macroscopic and microcosmic aspects.Thirdly, analyzed the conformity of the accounting firm,this is the focus of this paper,and pointed out the lack of the conformity,which can result in the failure of Scale expansion.Then put forward the main points of strategy, culture, organizational structure and resources conformity. Finally, there is a few suggestions. Such as seting up monopoly structure inauditing market on listed company,abiding by the laws of market economy, establishing the cost-benefit concept, expanding services fields and training the international person.