Research On Auditing Market Innovation Based On Customer Value

With the 30 years of development, the Chinese Institute of Certified Public Accountants has played an important role to protect the healthy and rapid development of the national economy. The Fifth National Congress of the Chinese Institute of Certified Public Accountants was held in Beijing, November 2010, which proposed that the CPA industry should further promote the "Three Strategies" —industry personnel training strategy, the international convergence of accounting standards strategy and the accounting firms bigger and stronger strategy to achieve the goals and tasks of social development in the "the Twelfth Five-year Plan" period. So the Chinese Institute of Certified Public Accountants and some departments have issued a series of policy and business directory to make the accounting firms bigger and stronger, which have provided the back-up of the accounting firms. However, from the point of view of economics, the same to product market, there is not only the accounting firms which provide professional service, but there also exists the customers who need the professional services in the audit market. The Chinese Institute of Certified Public Accountants and relevant departments researched the market innovation based on the supply entity of the market, but like other market, the supply of products in the audit market depends on the market demand. How customers evaluate the service that accounting firms provide and accounting firms research the market innovation based on the customers demand has gradually become a hot issue to the industry experts.In order to solve above problems, the author attempts to research the audit market innovation based on the perspective of customer demand. Firstly, from the management theory and customer value measurement scale of other related industries, according to the characteristics of the audit market, the author attempts to build the customer value measurement scale of audit market, which includes four secondary indicators, the value of products, the value of brand image, the value of service and the value of profit, as well as twelve three-level indicators. The customer value measurement scale of audit market is tested by SPSS16.0 in order to ensure the reasonableness of questionnaires designed and the validity of the questionnaires returned, test that the customer value of audit market will influence the purchasing behavior based on the mediating effect Secondly, the author will use the AHP to give the weights of all indicators and the Likert scale method to measure the customer value of audit market. Finally, the customer will research the innovation of audit market through strategic matrix, and then propose appropriate innovative model for different business areas in the audit market. Based on customer value perspective on audit market innovation research and exploration, the author attempts to provide some reference and guidance from theoretical and practical aspects of market innovation.