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September4,2011, the Chinese Institute of CPAs<Chinese CPA Industry Development Plan (2011-2015)> on the issuance of the notice, the planning clearly to promote the development of the CPA profession structure of the National Economic and Socialthe development structure adapted to the region, efforts to achieve development of the industry layout structure, business structure of varieties, medium and small firm structure, personnel structure, domestic and international business structure optimization. The release of this document provides a good opportunity for the CPA profession development. CPA profession in China after nearly30years of development, has formed a certain scale of market, but the market structure is irrational, can not change the the vicious competitive situation long-term, the market as a whole is not economic problems plaguing the development of the industry. In this thesis two perspectives on the scale and concentration of the audit market structure, survey analysis, development ideas proposed hierarchical build audit market, the audit market structure optimization to propose a solution for the new situation, and to deepen the auditing profession theory research.Preliminarily that optimize the development of the CPA is to stratification of the structure of the whole market, local firms should be with their own capital elements of market segmentation research, identify the needs of different, in order to find a suitable target customer base, take a different market development strategy, so that the formation of the entire audit market to optimize the development of the state. On the basis of theoretical analysis at home and abroad, based on publicly available data to analyze the development status of China’s accounting firm structure, including the the scale status quo (business volume, the status of human resources) and concentration analysis on the basis of the analysis of the current situation, a combination of these analysis and industry for five years (2011-2015) development plan, strategic advice to optimize the development of China’s audit market structure.
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