Study On The Path Of Internationalization Of Chinese Accounting Firms

In the context of economic globalization, the market resource allocates worldwide, the international capital market develops rapidly, and multinational companies spring up. By the end of 2014, 18,500 domestic investors set up the overseas investment of nearly 30,000 in overseas institutions, the distribution of overseas investment institutions in 186 countries(regions). Certified public accountants as intermediaries follow enterprise “going out”, its internationalization has become the inevitable trend. At present, internationalization of our country accounting firm is a problem to be solved.This article conducts a comprehensive combing from two aspects of cause and status quo of the basic situation of the public accounting firm in our country by the literature material law, finds its internationalization process mainly include the following: obstacles exist in scale degree is insufficient; single field; difficult to break the foreign government restrictions; brand effect; the lack of international talent. Then, this paper analyzes the development of international “big four” accounting firms in our country, learns from experience worthy of learning: find the timing of entering new markets; actively expand business areas and scope; go the way of merging; strengthen the construction of office culture; recruitment of talented persons; in the form of partnership. Finally draw lessons from international experience in the development of the “big four” accounting firm, accounting firm development present situation in our country, from the brand construction, the internationalization of regional development path and mode from three aspects to build its internationalization path.The author believes that our country accounting firm brand construction can be from five aspects : to strengthen the construction of good faith; large-scale development, improve the service quality; accounting market segment, broaden the scope of services; break the barriers, expand the professional network; cultivate international talents. Regional development path is: the first step for accounting firm internationalization development in Hong Kong SAR, international experience; achieve the development of Asia in accounting internationalization of our country; develop into countries in Africa and the European Union, the United States and other developed countries. Internationalization mode can take “seek Allies” mode, “solo” model and combining “seek Allies” and “solo” mode.