An Empirical Study Of The Development Strategy Of China's Accounting Firm

the reform and opening up policy have been in china over30years.Accounting firm was officially established in1981,After thirty-one years, during the period Accounting firm have changed from small to big, from weak to strong, experienced a groundless talk.China's number of certified public accountants from the start of the four hundred or five hundred development to the present practice of Certified Public Accountants one hundred thousand people, visibly, the speed of development is hot. In the new situation, the relevant state departments of government and the association to develop our accounting firm policy measures and relevant give aid to strength are increased.So how to develop our country's accounting firm, has become a problem to be solved.At the microscopic level, our country accounting firm development time is short, the business scope of a single, small scale, level uneven, plus the government does not regulate, caused our country accounting firm stage competition is intense, chaos collects fees the phenomenon is widespread, and breeding."You took kickbacks, convenient for me" audit unspoken rule.More serious, some firms with the audited units collusion, causing financial fraud cases, which resulted in the loss of state-owned property and personal property.At the macro level of CPA firms in China, the social environment and the legal environment with the international accounting firm is a gap between the, this also caused the auditors legal liability and different firm development scale.Through to our country top eighty accounting firms development situation analysis, summed up China's accounting firms in development should focus on firm scale, personnel optimization, business development and firm reputation four aspects.In human terms, mainly to pay attention to the firm talent age structure and educational structure selection as well as related to personal development and salary so we have to provide adequate protection on aur CPA.In this strategy, the use of the SPSS statistical analysis of China's accounting firms in terms of manpower and the domestic four big gap between talent strategy, so we can have the policy.In the development of the accounting firms, business scope and reputation strategy,so we focus on the quantitative analysis and qualitative analysis method, the firm scale development, new business development and reputation that should pay attention to the strategy and suggestion.the development of our accounting firm have the relationship of social and economic activities of supervision and audit, and we must pay attention to that.How to improve the comprehensive strength of CPA firms in China at present stage is the problem that must solve.through to our country accounting firm's present situation, problem and Countermeasures of CPA firms in China, is conducive to better serve the social economy activity, make the folk audit responsibility is of great significance.