Cpa Industry Competitiveness Evaluation Index System

Up to now, many scholars at home and abroad have conducted in-depth study for the Connotation of CPA core competence, but for the competitiveness of CPA industry is basically a blank. To research, enrich and improve the accounting industry competitiveness index system can provide a theoretical framework for the competitiveness of the industry, and also provide a platform for The competitiveness of regional industry to conduct further research and comparison. So, the indicator system for the study have a great theoretical and practical significance.This paper has a clear ideas, that is, using the diamond theory as a breakthrough point and the starting point to analyze the impact of CPA competitive factors, and then refined into a number of indicators, in order to establish the industry competitiveness evaluation index systemThis article first made a summary for the research status at home and abroad. In reference to the large amount of information at home and abroad document, starting from the diamond theory of six dimensions,we done a detailed analysis for the factor. And then combining the characteristics of CPA,Proposed the six main factors that affect the competitiveness of CPA, that is, Industry size, Human Capital, Customer status, firm trading strategy, association status, government action and opportunities. It should be said that the six elements have covered the main aspects of the industry's competitiveness. And then broken down into these six factors, a number of alternative indicators, in order to establish a Certified Public Accountant industry competitiveness evaluation index system.This paper has set up a six-level indicators,22 secondary targets, and has covered most of contents of the competitiveness of the CPA. Then this paper also introduced the right indicators to determine the number of methods, as well as the use of the indicator system should pay attention to the problem. Finally,proposed a number of recommendations to improve the competitiveness, and draw my own conclusions.