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The Research on Consolidation between Accounting Firms in China

Author: SunChunQing
Tutor: XuPing
School: Dongbei University of Finance
Course: Accounting
Keywords: Accounting firm merger Scale economy brand Internal governance
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 206
Quote: 0
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Abstract


The rapid development of China’s accounting firm relatively late, but since the CPA system from the recovery, Also experienced many times large and small the combined.It can be said, CPA merger has been always an important phenomenon in CPA industry, and an effective way of accounting firms’ development of large-scale. At present, China is paying great effort to promote the accounting firms’ merge, expand the firm size, improve the international competitiveness of the local accounting firms, and achieve our overall goal that accounting firms become bigger and stronger: with 5 to 10 years,developing about 100 accounting firms that with a certain scale and can provide large enterprises and enterprise group with integrated services; developing about 10 international accounting firms that can serve the strategy of Chinese enterprises to go global, and improve integrated services of cross-border operations.Accounting firm mergers adjust the industry structure from stock, make resources gathered together to the firm with advantages, and become to be effective means of promoting industry structure adjustment. As rational economic agents in market economy, the firm also hopes to get better human resources, customer resources, technical resources and brand by consolidation, in order to gain more market share and benefits, to achieve economies of scale. But the merger also has exposed many problems. Most mergers of firms now have a emergency tendency, to appear before the merger without conducting a detailed feasibility study analysis, after the merger failed to achieve a reasonable and effective integration and so on. In this context, rational in-depth analysis of current situation and existing problems about the accounting firm’s merger, it will have theoretical and practical significance to guide and promote the smooth conduct of the merger, and to achieve large-scale development of our local accounting firms by merging. This paper first describes an overview of accounting firm mergers and related theories. From three aspects of analysis of the scale economy theory, theory of differential auditing, asset-specific theory of, merger has played an important role in firms’scale of development in the accounting firm. Then we conducts an analysis of the merger motivation, and points out that the pursuit of economies of scale is intrinsic motivation of the merger, market demand is its external motivation, while, executive control forces are special motivation. On the base, we statistically analysis the CPA firm merger effect, selected the typical international and domestic case of the merger, mainly from the number of certified public accountants in the firm before and after the merger, revenue changes, and changes in the number of customers these three aspects to analyze the impact of the merger on the firms. Through a comparative analysis we can know that the merger effect of China’s domestic accounting firms is inferior to relative international ones. Based on the statistical analysis of the merger impact on China’s accounting firms, this paper points the problems in accounting firms’mergers, such as lack of market power, feasibility studies, lack of effective integration and so on. In the end, to address these issues, we put forward corresponding countermeasures and suggestions.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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