| With the rapid development of market economy and the "on accelerating the development of China’s CPA industry a number of opinions","Chinese CPA industry development planning"(2011-2015) release, as a product of the market economy the CPA industry has entered a rapid development period,but also brought hitherto unknown challenge and opportunities for the CPA profession. In this case, in order to promote the Inner Mongolia Institute of Certified Public Accountants industry healthy and orderly development, it is necessary to the development status and Prospect of Inner Mongolia Institute of Certified Public Accountants industry analysis.Nowadays, the development of certified public accountants profession does not match with the economic development and the demand in Inner Mongolia. Meanwhile, it is not synchronized with the development of national certified public accountants profession. According to the above objective reality, this paper summarizes the development process and the current situation of CPA profession in Inner Mongolia, and uses external environment analysis to analyze industry environment, such as macro-environment, including political, legal, economic and technological environment, industry characteristics and industry structure. On the other hand, this paper uses internal environment analysis to analyze the development situation, geographic distribution, the scale, the business, the income and the practitioners of accounting firm in Inner Mongolia. The results show that, there are a series of problems in CPA profession in Inner Mongolia, just like the small scale of accounting firm, imbalance distribution, homogeneity services, excessive competition in the market, the narrow scope of business, the low level of practitioners, the lack of high-end talent, the poor service quality, the inadequate regulations and ineffective oversight. This paper provides practical proposals on the classification management of CPA industry basing on the actual situation in Inner Mongolia. Take it for example, the classification management model which is good for healthy and rapid progress of CPA profession, the evaluation methods, and the ways to achieve the classification management which guide financial management department, institute of CPA and accounting firm to achieve the goal. |