Accounting Firm Competitiveness Study

The market economy has a long-term development,and the brokerage business is more diversified.So,the business of the accounting firms is complicated and the market demand is abundant.According to the plan of "13th Five-Year",we should vigorously develop the accounting service market,encourage the development of the business field and undertake the new business,which brings many opportunities to accounting firms,and creates many opportunities.In addition,under a series of policies and measures,the development of the "four big" accounting firms has slowed down,and the accounting industry is facing the transformation and upgrading of various institutional mechanisms,which have stimulated China's accounting firms to gain more market share by measuring their own competitiveness and improving the disadvantaged factors in the competitiveness.Through the research on the competitiveness of accounting firms,many scholars study about its influence factors,and some study how to establish a more perfect evaluation index system,or to raise measures for promotion.This paper focuses on the analysis of the factors affecting the competitiveness of the accounting firms from the perspective of internal control and sets the corresponding indicators to measure the competitiveness of the accounting firms.First of all,it summarizes the connotation of competitiveness and internal control and the corresponding theory,analyzes the relationship between them,and combines the factors that should be considered in the analysis and integration of the accounting firm industry,and subdivides the control environment level,risk assessment level,control activity level,information and communication level,and supervision level.This paper discusses the factors that can be used as judge its effect on competitiveness,the calculation methods of specific criteria and indexes are discussed according to the corresponding factors in the previous article,so as to evaluate the specific influence factors of the specific firms on their own competitiveness.At the end of this paper,taking Z accounting firm as a case,combining the data of other six accounting firms to compare.According to the factors and indexes affecting the competitiveness,find out the advantages and disadvantages of the factors affecting the competitiveness of Z accounting firms,and put forward measures to improve its competitiveness with the actual situation.