Study On The Impact Of Characteristic Of The Staff In Accounting Firm On Its Business Income

under the new norm, China’s economic growth will depend on the development of modern service industry, industrial upgrading, green low-carbon development and innovation-driving more and more.As an important part of the modern industry, accounting firms have the characteristics of professional, people-connecting,environmental-protecting, etc., and has become one of the best examples of China’s service industry.As an important unit of the financial audit work, the accounting firm has made great contributions to the audit business and employment in our country; It can not only provide the supervision of the quality of accounting information, but also can provide management and strategic consulting services, and even played an important role in the maintenance of public interest and market economic order.It has rapidly developed into a hot emerging service industry in our country in the last ten years.So its business income is the measure ruler of reflecting the quality level of the firm business and servicing-enterprise’s asset size directly. the characteristics of the employees can reflect the value of its professional services and whole workload in a large extent. it is necessary to explore the business income and its causesThis paper studied on China’s CPA staff characteristics and business income firstly,through combing the relevant research literature at the domestic and abroad,we summarized the results of previous studies.Based on the related theory, we analyst the influence factors of CPA business income in our country, and put forward the hypothesis;by using the comprehensive ranking of CICPA website during 2010-2014 and the industry information of the accounting firm website,we sorted out the empirical data for empirical analysis; the empirical results showed that: the staffs’ education degree especially the proportion of undergraduate or master and the firm’s business income are significantly correlated; the accounting firm employees age also significantly correlated with CPA business income, and the employees aged forty and under the age of forty proportion higher, the accounting firm business income is higher; the longer the average working life of employees, firm business income is higher; the higher the proportion of male, firm business income is higher; shareholders’ proportion and continuing education completion rate did not significantly influence. Finally, on the basis of the research process and conclusions, from the government level, firm level and employee level,we proposed thecorresponding countermeasure and the suggestion, in order from the theory to help accounting firms in our country to improve business revenue and benefit, scientific management and selection of employees.