Research On The Integration Of Post-accounting Firm's Consolidation

Accounting firm is an important organization form in high-end service, which is the necessary arrangement for the development of market economy. It plays a significant role in deepening opening to the outside world, improving economic information quality and regulating the development of capital markets. It also has function in guiding the rational configuration of resources and maintenance of market economic order.From the big four firms' development history, the consolidation of the accounting firms plays a very important role in perfecting and developing service industry. Merger can't just the simple addition of resources of two or more public accounting firms; otherwise it would only achieve consequence of "big but not strong". Because there are great differences in human resources and enterprise culture, business market among those accounting firm before the merger. If management never realize the importance of post-accounting firm's integration of these resources and pay little attention to reduce and eliminate the conflict, it will bring a lot of negative effects to the firm. From this point of view, research on the integration of post-accounting's resources has great practical significance.This thesis mainly adopts normative research method to analysis accounting firm's consolidation and the resources integration by providing effective corresponding countermeasures, aiming to achieve the purpose of "bigger and stronger' with competitiveness and order. Firstly, on the analysis of the present situation of the domestic and foreign research based on the public accounting firm after merger, the thesis will further discuss the necessity and principles of the integration. Then, in conjunction with the relevant case study for CPA firm of three main stages with integration analysis, the thesis will point out the problems in the process of integration and integrated resistance. Next, the thesis deeply focuses on the analysis of how to effectively integrate resources as a breakthrough point analysis, the thesis will mainly analysis how to carry out the effective integration of the resources after the consolidation of accounting firms in four aspects of human resources, enterprise culture, market and practicing standards to fulfill smooth transition in management and risk control, avoid the conflict arousing the disaster of the failure of consolidation.