Dissertation > Excellent graduate degree dissertation topics show

The Institutional Research of China’s Accounting Firms Based on the Industry Perspective

Author: XuYaLi
Tutor: LvXianZuo
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Certified Public Accountants Certified Public Accountant Institutional research
CLC: F233
Type: Master's thesis
Year: 2008
Downloads: 194
Quote: 0
Read: Download Dissertation

Abstract

The CPA profession is a product of the development of the commodity economy to a certain extent. With the division of labor, specialization, economic transactions increasingly complex, as an independent third-party assurance services play an increasingly important role in economic development; CPA profession unprecedented development. In today's world within the economically more developed countries, the CPA profession must be developed as possible. Chinese CPA profession is a product of the development of China's reform and opening up and the market economy, China's economy since the restoration and reconstruction, and always the same breath, a common destiny, with the continuous and rapid development of China's economy, China's CPA industry will continue in the service of economic development grow; However, after 20 years of restoration and reconstruction and development, in the development of the concept of the industry as a whole continues to mature, the pace of development continues to accelerate, the increasingly good momentum of development, the development of the accounting firms in China after China's CPA industry they are in life and death. CPA in China, following the industry since the restoration and reconstruction in 1980, experienced a fully straighten out in 1998, 1999 Firms after Reorganization, 2000 in order to adapt to the improvement of audit requirements and set off on the scale of the firm, on the level The wave of consolidation. Currently, the bigger, stronger strategic encourage a number of conditional willingness of firms to become bigger and stronger, especially in the \, to establish a \Firm modern partnership culture stresses integrity, negotiation, seeking cooperation and total development \It can be said, the CPA industry experienced a time of baptism, is to respond to the challenges of the market economy with a new look. Today, the National Institute of Certified Public Accountants' dissertation">Certified Public Accountants industry revenue has reached 18.3 billion yuan, and for many years maintained a growth rate of over 20%. However, the problem of how to ensure the healthy and stable development of China's CPA industry, and place in the world, there are many institutional urgent research to solve a lot of work to do. The writing of this article it is in this context, to propose the 20 years of the development of the CPA profession as the research background, the structural reform of the accounting firm as the focus of this study. Analysis of the institutional changes of the past 20 years the industry changes caused by the firm, the CPA profession especially firm institutional inadequacies hope to find out, which is China's current system of certified public accountants industry innovation provide a corresponding reference. Of course, the industry system coverage is broad, including such as: industry regulations, code of ethics, the firm's institutional. This study can not cover everything, just the typical level of selective selection of Certified Public Accountants to be studied. This study is divided into four parts, the main contents are as follows: Part I: Introduction. Mainly to explain the research background, research status, significance, research and thesis framework as well as the research methods and defects. Part II: industry changes the process of the firm institutional analysis. For the development of China's CPA industry, to be introduced from the four stages of the recovery period, development period, the period of reform and innovation, merger and expansion period. And proceed from the political, economic, legal and social environment, to analyze the organizational form of the firm in each period, the employment status of certified public accountants. Part III: Chinese and foreign firms, institutional comparative analysis. Through the introduction of the American Institute of Certified Public Accountants and a member firm of the main institutional forms, and then compare the institutional form of domestic firms, the existing problems so as to arrive institutional aspects of China's domestic firms, as well as the resulting firm of professional quality defects. From the accounting firm institutional, practicing quality there are three aspects of the problem and a certified public accountant and audit of listed companies imbalance between hazards elaborate. China's CPA industry \View from the course of development of the CPA profession in China, in the decoupling before the restructuring, the accounting firm has its own administrative affiliated units, has a fixed customer base, firms do not have to worry about for their livelihood, which it is not due to it from the beginning the needs of the market and raw natural exhibit unsuitable for fair competition in the market competition, in order to take some of the extreme competition means to affect the quality of practicing. In addition, the lack of industry soul - integrity, the accounting firm's internal control system is not the effective implementation of all affect the quality of the practice of accounting firm; Sino-US accounting firms in the system formally comparison can found that CPA institutional form is not perfect, and that the vast majority of China's accounting firm with limited liability, partnership firms rarely. Partnership (including limited partnership) is widely used around the world, accounting firm organizational form, in this form, can the benefits, risks, and self-restraint to combine. Therefore, I believe that the accounting firms in China should promote the use of the partnership, especially the limited partnership; imbalance in some of the major analysis of its infringement of the interests of minority shareholders as well as the loss of the risk early warning mechanism endanger As for the certified public accountant with the listed company audit relationship. The fourth part, from a research point of view of the system of the CPA profession proposed measures to resolve the above problems. This review focuses on the firm institutional research to analyze. Obtained by comparison of the understanding and practice of organizational forms of domestic and foreign firms, the direction of reform for our firm organizational form, create a specialty firm devoted to the review of the accounting firm of practicing quality The Public quality and specific implementation in our country. Throughout the text of the main contribution of this paper is performance: problems exist for the the CPA industry as proposed in the article, in the subsequent discussion were targeted, focused solutions; firm institutional innovation by comparing foreign and China is now the firm organizational form of the practice and understanding of our firm organizational forms combined with China's actual practice quality specialty firm to perform the accounting firm; firm practice quality improvement suggestions and its specific application in our detailed discussion.

Related Dissertations

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net Mobile