On China 's reform and development of accounting f -

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On China's reform and development of accounting firms

Abstract: The accounting firm of our current difficulties, and the reform of the accounting firm, development suggestions.  Keywords: accounting; accounting firms; Reform and Development of Certified Public Accountants  1 the current difficulties faced by accounting firms in China  baptism of twists and turns in the rain development of the CPA profession as a deepening state-owned enterprise reform, prosperity and the market economy, transformation of government functions, to maintain financial order and regulate the financial markets, further opening-up has played an active role irreplaceable. While affirming the achievements, must be a clear understanding of the firm in its operations in the course of the emerging defects, mainly reflected in the following areas.  1.1 overall environmental  (1) practice environment is poor, man Reorganization accounting firms and other intermediaries in-depth institutional reform is lagging behind. CPA profession in China as an economic appraisal of a class of intermediaries, the first intermediate verification by the economic impact of the environment industry as a whole, the class status of intermediary business in China is eligible for the proliferation of too many excesses; A certified public accountant qualified to have to face a dozen test, an accounting firm to face a number of qualifications to the twenty-reporting, a lot of energy to meet the examination and meet the inspection, there is no time to learn some solid knowledge, recognition seriously the problem of points. Although the clean-up and rectification, a certain change, but did not really solve the problem.  many government departments are directly set up intermediaries. The existence of such a situation, resulting in many problems: First, the independence of agencies affected by the vitality of intermediaries in its independence, this independence when challenged, will inevitably affect its authority and sense of responsibility, the loss of authority of the intermediary institutions inevitably act to please the market, and ultimately makes the practice of intermediaries is not standardized; Secondly, the formation of the authority on government monopoly, dividing the market situation, the lack of effective competition, practice is difficult to guarantee the quality, supervision is difficult to effectively play the role of the intermediary institutions of economic information distortion problems which are difficult to effectively expose and governance.  (2) lack of effective information needs are. CPA profession and the origin and development of the modern enterprise system and financial markets are closely related. Moreover, China's current situation is that financial markets are still in development and improvement stage, the modern enterprise system has not been established, the authenticity of accounting information has not been the real cause for attention, Chinese CPA services who lack the real effective demand, it is difficult to form ordered competition in the accounting market, the origin of the CPA profession and survival motivation comes from the ownership, operation separation of powers, business owners should take the initiative required to accept the audit; and the status of the owner to exercise the functions of the government to force companies (passively) to be registered accounting services, business management as the client may choose the accounting firm, the principles of purchase accounting unavoidable events.  1.2 accounting firm's internal environment  (1) small business simple. China is a developing country, the domestic industry and international certified public accountants, the gap is very large, and compared to the world's leading accounting firms, first in terms of scale, the two difference in incomes. For example:  from a business point of view, the traditional auditing and accounting services business in the international share of the four smaller, and China's accounting firm, or the traditional focus on audit and accounting services.  (2) market positioning vague sense of lack of service. Long as the subsidiary bodies, government departments, many accounting firms rely on administrative monopoly access to the business, there is no established concept of customer service style, as an intermediary service industry, it is difficult not establish a sense of service based on the competition.  (3) brand awareness is not strong. CPA real customer is the public, it must be committed to social responsibility, social services, by improving their public image in the community to establish a good brand. The accounting firm of many illegal operations, quick success, the practice of lack of social responsibility, in the public mind the image and reputation is poor. In addition, because of the creation of a good  (4) marketing behind. Firm's products are integrated services, in the current buyer's market environment, the marketing firm will determine the merits of the survival and development. And most of the accounting firm marketing a single, simple understanding of the marketing of products to sell, in order to get customers, not hesitate to cut prices, and even the loss of professional independence to meet customer requirements to meet the customers properly, this is tantamount to quenching thirst with poison.  (5) lack of professional management talents. Decision-making mainly by the financial background to do the composition of technical talent, the lack of both familiar with the market operators, but also have a deep understanding of international practice, both a solid theoretical foundation of marketing management and service with a variety of management and services marketing practice experience in complex high-level management personnel.  2 accounting firm's reform and development of  the existence of this phenomenon has been restricted to a certain extent, the development of accounting firms. To solve these problems, the following aspects should be reformed.  2.1  of laws and regulations establish the legal elements of the audit, particularly the risk of civil control of the independent audit of more direct and frequent. In today's China, on the one hand, the law of the market economy did not play at all in the main body binding and effective; the other hand, the law does not play a full audit of the main binding force. Therefore, the relevant laws and regulations in the audit of the building, should focus on two aspects of work to do: First, to modify and improve the timely audit of existing relevant laws and regulations, especially to improve the country's accounting standards and accounting internal control system; II is to do the audit legislation, particularly for knowledge-based economy in the new environment such as new problems and new situations, the establishment of a new set of auditing standards and auditing standards so that a more complete audit of the laws and regulations and have the authority to audit the basis for more effective law enforcement, science, so that more standardized audit work, truly there are laws to go by, the sound the alarm bell, timely and effective control of audit risk.  establish laws and regulations is to increase the risk of CPA control of the premise and basis of accounting firms is necessary to protect the survival and development. The legal status of the audit system gives the higher the more the auditor to independently engage in the audit work without interference, the more they can play a role in the audit system, the more able to control audit risk. To effectively improve the level of risk control CPA, strong legal protection should also be established to provide a sound legal environment. Certified public accountants for the current legal system of the outstanding problems, to strengthen the civil liability of certified public accountants, should establish a complete system of legal liability of Certified Public Accountants. From a legislative solution to the principle of imputation, Disclaimer, limitation of liability issues, criteria for the classification of different degrees of fault and should bear the responsibility, the legal status of professional standards and other issues, so that the independent certified public accountants to engage without interference audit work and reduce legal liability of CPAs uncertainties, thus reducing the practice of accounting firms should bear the risk.  2.2 sound system of corporate governance norms based  development of social production as well as management and ownership separation between the motivation generated by accounting firms. Standardize corporate governance, streamline agency relationship, so that owners and operators of the goodness of their position, is a registered accountant healthy survival of the soil, and this country has yet to mature. Not truly independent accounting firm and business outside the government, its independence, objectivity and impartiality will be affected. Although the state-owned enterprises in the form of corporate restructuring has been completed, but the real sense of the market mechanisms and corporate governance ownership structure has not been established or implemented, the absence of state-owned stock ownership situation still exists. Therefore, to reform the state property management system, the Government, as owner of state assets, the exercise of the functions of property rights in place and not offside, vacancy; according to the requirements of modern enterprise system, regulate the shareholders, board of directors, managers relationship.  2.3 lag accounting firms to reform the current management system  our country in a long time to implement the planned economic system, although for 20 years of reform, it should be said that the government interventionist philosophy still dominates the market economy people attach importance to the executive power over the attention the extent of the law. At present in China to achieve full self-discipline mechanism is unrealistic. Both our firm to be truly independent of government, but also independent of the social and economic organization of the social intermediary organizations to gradually implement the existing accounting firm affiliated with the unit in the administrative, personnel and business completely on the decoupling, in form and it essentially maintains the independence and truly become the defenders of the public interest and not a government agency or corporate spokesperson. In the longer term, China's CPA industry based only towards the independent regulatory, industry self-regulation and government regulation combined with the management mode of development, can achieve in the real sense of independence and reduce audit risk.  2.4 to actively create conditions for expanding the scale of Certified Public Accountants to broaden the business  (1) firms should be gradually decentralized operation from changes to the scale of operation. First to introduce competition, the implementation of survival of the fittest, so that service quality is good, firms with high reputation has grown in strength, and low quality of those services, the credibility of the poor are automatically eliminated. Meanwhile, firms in a merger with United, in order to achieve optimization firm.  (2) the state preferential policies to support development and growth for the firm will act as a catalyst. Preparation of the does not violate the principle of fair competition under the premise of the government's preferential policies or association can take are: 1 tax incentives; 2 fee concessions. Large firms may be the proportion of the existing contributions by income regressive reform, pay for the excess, as part of the business income of more than 1000 million, to pay the reduced rate of 1%; more than 20 million yuan, by 0.5% to pay, and so on; 3 By qualification, will be the scale of the audit firm size and firm establishment of corresponding relations business to large enterprises to complete large firms,[link widoczny dla zalogowanych], thus helping to promote the firm taking large-scale operation of the road.  2.5 strict accounting firm's internal management and quality control  CPA firms should establish brand awareness, professional ethics and good reputation to maintain.  (1) improve the internal personnel management system.  the face of the impact of WTO accession, China's accounting firms to enhance their competitiveness, we must improve the management system. Bear the brunt of the management system should be changed is the personnel management system. Public accounting firm is knowledge-intensive enterprises, within the firm without reasonable personnel management system, is unable to retain good talent. Should establish a strict, reasonable, transparent variety of systems, such as staff recruitment, appraisal and promotion system, wages and benefits and insurance system, the management and disposal of partnership property systems, partners and staff disputes system. Second, the CPA should also conduct regular follow-up education and improve the quality of personnel practice.  (2) establish a perfect quality control system.  the quality of their survival and development of firms is vital, particularly in China, especially after joining WTO. Various accounting firms in China should establish a risk awareness, establish a sound risk assessment, early warning, monitoring and prevention mechanisms; for specific audit projects to establish the project leader responsibility system; strengthen the quality of service implementation of the three-tier review system; set special quality control department (such as the Department of Technical Standards), based on uniform standards, on the various business units and subsidiaries within the branch, members of the regular quality checks, so that combination of anti-seized, in case-based.  (3) purchase of Certified Public Accountant insurance.  CPA profession is a high risk sector. Apart from strengthening its own quality control, the accounting firm should purchase professional insurance, the firm will be passed on in part the risk of the insurance company. This is to enhance their ability to guard against the risk of a performance, but also the social public, can improve the firm's reputation. Basically, our country does not provide for the implementation of CPA professional insurance system, only the firm's accounting system provides 10% of gross income occupational risk reserve. It's hard to resist the practice of increasing risk. Today, China People's Insurance Company, Ping An insurance company, several insurance companies have introduced the terms, liability insurance system into practice by the operation of theoretical exploration.  natural selection, survival of the fittest. Development of anything contradictions faced the test of all, the firm's development is no exception. As the firm's managers, not only to improve their professional qualities, but also to think about the development prospects of firms, to know how to profit and avoid loss, follow the historical trend of reform and development, always have a sense of innovation and the development of ways to try something new . Legal protection to the state as the basis, characteristics of the times, grasp the opportunity for development, efforts to improve the firm level, scale and level. Firm's development model is not fixed, the development of the various different firms, in line with their actual situations, solve practical problems. Relevant laws and regulations with the constant improvement of the quality of practitioners continuously improve the increasingly broad space for development, you can believe that in the near future, the CPA profession will certainly show its vitality, as the country's economic contribution to the greater strength .

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