Certified Public Accountant Services Market In China After Wto Accession And Countermeasures

This paper argues the changes and questions existed in the Chinese CPA services market after China joining WTO. The paper then analyses the factors that affect the growth on that market. Through the analyses on business action conducted by international CPA firms, the paper shows the localization trend, the differences in business scale, technology, human resources between international CPA firms and domestic CPA firms, and the negative impact on some preferential treatment enjoyed by international CPA firms.Furthermore, the paper analyses new changes on domestic CPA firms, including the growth trend in large scale, new management idea, as well as the business regionalism. The paper also analyses the external and internal causes of hindering the growth of the Chinese CPA service market.The last part of the paper points out the opportunity caused with open market facing to Chinese CPA service market, as well as some significant suggestions.