Discussion On The Merger Of Bdo China Shu Lun Pan Certified Public Accountants LLP

In the context of economic globalization, in order to actively adapt to the rapid growthof economic trends, Companies and the CPA profession have gradually expand the scaleand enhanced their capabilities. Implementing large-scale operation in the world as early asthe CPA profession has become the mainstream of development. Our accounting firmstarted late. Compared with the international accounting firm, our accounting firm’snumber and size presents a gap. It leads to the poor price competitiveness of CPAs, lowaudit quality and weak international competitiveness. CPA merger is an importantphenomenon of the Chinese CPA profession. It is the major initiatives for Chineseaccounting firms to standardize operating roads and improve the market competitiveness.Consolidation adjustments industry structure make the market better. It enables aggregationof resources to the advantage of Certified Public Accountants and became an effectiveadjustment means to promote the industry structure. But it also exposed some issues in themerge processing.In this paper, literature review, data collection method, comparative analysis and otheranalytical methods were used. From the actual needs of the domestic accounting firms, Isummarized the concept of accounting firms. From the content point of view, I analyzed theclassification of Certified Public Accountants and proposed CPA the effect of merger.Combined with the merge of China accounting firms in the historical process, I reveal theproblems of merger process. From the merger power, consolidation measures, combinedmotivation and corporate culture, I analyzed the causes of the problems in the merger ofCPA. Finally, from the driving force, organizational structure, human resources andcorporate culture, I proposed the countermeasures and suggestions in the merger ofaccounting firms.