| With the deepening of the economic systems reform and the development of multi-economy, there are several problems that need to be resolved on Certified Public Accountants(CPA) and united CPAs.According to"the Temporary Regulation on Approval and Supervision of the united CPAs"enacted by the Department of Finance, there must be at least five CPAs as investors to register a limited united CPAs, and the registered capital shouldn't less than three hundred thousand. While to establish a general partnership there must be at least two CPAs and there are no specific demands on the registered capital. Due to the low conditions of the register demands, the united CPAs'scales are very small at the beginning of their establishment and they are from being suitable for the demands of the ecomonic development trends of our country. In such a case, how can they get bigger and stronger? And how can they have the competition capability in the civil and international market? As economic auditing and appraisal enterprises, the united CPAs operation activities have the deep effects not only on their own development, but also on the benefit of the investors and the whole nation. After the implementation of"the Administration Permission Law", there haven't been any mend of the law, and the administrative departments couldn't ask for more Administration Permission conditions to realize their macro management functions.To promote the development of the scale of the united CPAs and its operation quality, the administrative departments have to come up with other methods. According to the business nature, classify the relative parts during their operation, choose the main indexes to evaluate the overall operations of the united CPAs fairly and impersonally , and that's the comprehensive appraisement systems that this thesis researches on. The target of the system is to evaluate the CPAs and public the results to the society and put it on the internet, so it can realize three functions: first, it can provide references for the provincial government and the relative departments to make the relative regulations to support the growing of the CPAs business. Secondly, it can provide reference information to those who want to find a united CPAs, extend the social service area of the government. Thirdly, to stimulate the united CPAs to do their best to grow, or they will be eliminated through contest by the society.The comprehensive appraisement systems of the united CPAs are summarized as follows:Firstly, the design framework of the comprehensive appraisement systems.1. to choose the important inner factors that can reflect the operations and future of united CPAs during certain times, such as operation condition factors, risk defending ability factors, and the development capability factors, etc.2. to design a series of appraisement indexes systems that can reflect the general situations of united CPAs. The indexes are designed from the points of multi factor analysis, multi levels, ration indexes and nature indexes combining together, including 8 basic indexes, 16 modifying indexes, reviewing indexes, 21 stocking counteract indexes and 1 appending premium indexes.Secondly, the behaving forms of the comprehensive appraisement results.Transfer the up stating ration indexes, reviewing indexes and stocking indexes to percentage according to certain methods, and extra score is got by appending premium indexes. Then line up the final comprehensive score from bottom to top and record them to the credit files.The ranking and scoring methods are taken from the following consideration: first, whatever the scale of the united CPAs, all of them are subjected to operation risks, and the risks are not necessarily have the direct ration with their scale; second, the comprehensive appraisement on the united CPAs are based on the past subject facts, while the good performances during some appraising period don't necessarily mean that there will be no problems there after; thirdly, the indexes indicates that the high scoring united CPAs are only better than those low scoring ones to certain degree and in some respects, but not absolutely the all and the one. Correspondently, to avoid management risks, we adopt the methods that scoring and ranking based on the previous operation facts, evaluating comprehensively, and reflecting the operation performance of the united CPAs during certain period.Thirdly, the scoring methods of the comprehensive appraisement.Classify the indexes and take different methods accordingly: performance modulus methods are taken by ration indexes, expert appraisal methods are taken by reviewing indexes, stocking counteract indexes and appending premium indexes are measured by the facts.First, the standard of the indexes1. standard of ration indexes and reviewing indexes: each ration index and reviewing index is sorted to five classes, excellent, good, medium, low and bad. The specific indexes standard are defined by the supervision and management departments.2. standard of stocking counteract indexes: there's no need to establish the standard of the stocking counteract indexes, while the prevalent relative laws and regulations are refered and abide.Second, the standard quotiety of ration indexes and reviewing indexesFor each ration index and reviewing index, there is a corresponding standard quotiety. The quotiey is between 0 and 1, to be specific: 1 for excellent, 0.8 for good , 0.6 for medium, 0.4 for low and 0.2 for bad.Third, indexes ratio and scoring quotiety1. Indexes ratio. According to the general practice in our country and abroad, set the whole ratio of the appraisement indexes system is 100, i.e. supposing the best united CPAs with best indexes can score 100. In the mean time, to facilitate the appraising and scoring of different level indexes, we suppose each ratio is 100, and finally transfer them to percentage by the set quotiety.2. Scoring quotiety. Scoring quotiety is the proportion of different indexes among the overall score. The specific rule is 0.8 for ratio indexes, 0.2 for reviewing indexes, and 0.5 for stocking counteract indexes.Fourth, the score of the comprehensive appraisement.1. The ration indexes score is set by its level standard quotiety and ratio, adjusting and modifying with the method of performance quotiety.2. Reviewing indexes score is also set by each index's level standard quotiety and ratio, transfer them to specific score.3.For stocking counteract indexes, we suggest every occurring ratio is accounted to its score to increase the ratio of it.4. The score of appending premium indexes are determined by the excellent human resources of the united CPAs, and 0.5 point is awarded to each person.5. The comprehensive appraisement score is finally calculated with the scores of ration indexes, reviewing indexes and stocking counteract indexes according to their scoring quotiety , plus the score of appending premium indexes.In conclusion, some united CPAs have been evaluated through tests with this comprehensive appraisement system, and it turned out that the appraise results conform to those records in daily management and supervision. The system can reflect the overall situation of the united CPAs objectively. |
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