Study On Risk Response Of Accounting Firm Merger

Since the "Big Four" accounting firms entered the Chinese audit market,the pressure on market competition faced by Chinese accounting firms has increased.Expanding through mergers with firms is an easy way to implement and quickly increase market competitiveness.However,there are risks behind the income.This article focuses on the risk response of the merger of accounting firms.First,the introduction introduces the research background and significance of the paper,sorts out the existing research theories at home and abroad,and introduces the research framework and methods.The second chapter is an overview of the theory,introduces the basic content of the merger and risk management framework of accounting firms,and provides theoretical support for the subsequent analysis of risks and the proposed countermeasures.In the third chapter,the risks in the whole process of the whole process are divided into three stages:the previous,the middle,the late,detailed analysis is carried out separately.The pre-merger risk precaution is mainly to pay attention to the decision risk,including the recognition of the merger motivation,the future development direction,the merger target and the judgment of the merger method.The emphasis in the merger process is operational risk,including human resources,customers,file management,and branch management.At the end of the merger,it is necessary to pay attention to the combined business risks and integration risks.In recent years,the risk-oriented management concept has gradually entered the public's field of vision.In the internal management,cultural construction,strategic planning and other common problems in enterprise management,the risk management framework can help them adjust and improve,so the framework can also merge the firm.Provide theoretical support.Therefore,in combination with the risk management framework,the risks proposed in the third part are analyzed in the fourth chapter,and the corresponding specific countermeasures are proposed.Including the previous phase of clearing its own merger claims,combining the national policy to determine the direction of development,understanding the merger by third parties,and conducting a feasibility analysis of the merger plan.In the medium term,we will increase the incentives for talents,evaluate and screen the original customers,manage the files with the help of information technology,and strengthen the management of the branches by sending business backbones.In the later period,through the group building,we will actively build a new corporate culture,establish a unified business training institution within the firm,and the project leader will sign a guarantee for the quality of the business and clearly explain the post-merger interest distribution in the contract.Case analysis is conducted in Chapter 5.The case of the merger of ShineWing Accounting Firm was selected,and the general situation and merger process were introduced.Then analyze the risks existing in the process,analyze and explain the risk countermeasures taken by the firm according to the previous analysis,and provide suggestions for countermeasures against insufficient control.