The Charge Influence Factor Research Of Accountant Service Company In Chongqing Area

Service charge is am important link in the operation process of accounting service companies, the source of their income and the basis of accountants'payment, pertaining to their market competition and accounting activities. With the increasing socialization of accounting service companies, it is urgent to have a charging mechanism regulating these companies. The factors affecting charges are expected to be analyzed with some scientific methods, so as to provide reference to the charging standards for these companies.Accounting service companies in Chongqing come into being under the special regional economic condition, without uniform charge standards in the industry. Some important factors such as scales of small- and medium-sized enterprises, complexity of services, and risks for accounting services are not taken into consideration. Meanwhile, overall speaking, the charges are comparatively low but imbalanced between companies, and the competition orders in the accounting service market are not regulated.In order to solve these problems, this paper, based on some existing research methods from home and abroad, explores the factors affecting the accounting service charges in Chongqing, by studying some cases from six accounting service companies in Chongqing and applying some relevant basic theories. The results show that the key affecting factors include scales and complexity of small- and medium-sized enterprises, scales of the accounting service company and whether the enterprises should receive audit. The fundamental problems of the accounting service companies in Chongqing are listed and their causes are analyzed. Suggestions on policies are also proposed to improve the accounting service charging practices in Chongqing.