The Study Of Management Integration In The Expansion Of Accounting Firms

After two large-scale restructuring, now the accounting firms in china are already more than 7,400, there are more than 8.5 million practicing certified public accountants, and employees are nearly 30 million. However, at this stage accounting firms are still having the weakness of small scale, weak competitiveness and low professional level.This paper study the accounting firms'management problems in the process of integration and expansion systematically and comprehensively, aim to provide effective suggestions to the integration after merger of accounting firms. Focusing on issues such as (1) Problem analysis in the integration of accounting firms; (2) Integration of Organizational forms and partner mechanisms (3) Integration of organization, human resources and culture; (4)Conclusion.To study these issues, this paper firstly analysis the current situation at home and abroad, defines the meaning of integration and introduced accounting firms' research status; then, followed by the merger and integration problems in the "big four" accounting firms, combined with the questionnaire, interview results, analysis the merger and integration problems of accounting firms.Next, the paper deeply analysis the accounting firms integration problems from the perspective of organization, partnerships, human resources and culture in expanding, combine with the actual situation of China's accounting firm, construct a set of plans in the conditions of mergers and integrations, finally, it suggests a specific implementation details for the accounting firms'future development.