Small and medium-sized accounting firms have a registered capital of less than 500,000 yuan, and their main business is to provide relevant special services. Small and medium-sized accounting firms are not included in the alternative database of provincial organs or audit consulting units of state-owned enterprises or provide services for large government departments all the year round. If they do not meet the requirements of small and medium-sized accounting firms and international accounting firms, they are defined as large accounting firms.
2 the development status of accounting firms
August 20 15, China institute of certified public accountants released the information of top 100 comprehensive evaluation accounting firms in 20 15. According to the published table, international accounting firms rank first, second, third and sixth respectively, and there is no big fluctuation compared with 20 14, while the top 14 in the table is still the top ten accounting firms in China. Although there are certain customer groups in international and domestic accounting firms, there are inevitably overlapping customer groups, and there is strong competition among these customer groups. Therefore, one of the development goals of China's CPA industry is to form a reasonable layout for the coordinated development of large, medium and small accounting firms.
2 1 large accounting firm
Although it can be seen from hundreds of information published in recent years that domestic accounting firms have been following or even catching up with international accounting firms, on the whole, large accounting firms lack the courage to "go out" compared with international accounting firms. Compared with domestic accounting firms, the four major international accounting firms can achieve today's market position, which is inseparable from their large-scale development and continuous expansion. The main factors leading to this phenomenon are: ① brand effect. Domestic enterprises are often keen to choose international accounting firms between them. According to their "psychological preference", they think that international accounting firms can provide more real financial information for stakeholders, which is also an important step for enterprises to go international. ② Lack of motivation. In addition to the four major international accounting firms, there is great flexibility in the choice of enterprises for large accounting firms. The domestic enterprise customer base is enough to maintain the firm's profit income, which makes it lack the motivation to compete in the international market, but entering the international market requires great risks and responsibilities, so large accounting firms choose a more "comfortable" way of life.
22 small and medium-sized accounting firms
Compared with large accounting firms, the market positioning of small and medium-sized accounting firms is mainly small and medium-sized enterprises, and small and medium-sized accounting firms have now become an important force in national economic development. While encouraging and developing small and medium-sized enterprises, the government provides a good environment and strong guarantee for the development of small and medium-sized accounting firms, and also guarantees the development of small and medium-sized accounting firms that provide professional services for small and medium-sized enterprises. Small and medium-sized accounting firms also have comparative advantages in regionality and flexibility. For large accounting firms, it is not profitable to provide professional services for small and medium-sized enterprises, because the business of small and medium-sized enterprises is relatively simple and the service fees they can pay when accepting professional services from accounting firms are not high. Small and medium-sized enterprises will also choose small and medium-sized accounting firms in the same area because of cost and other issues. However, there are two problems to face:
(1) Lack of talents and technology. International accounting firms and large domestic accounting firms have a good corporate atmosphere and cultural atmosphere, and the number of high-quality talents is far lower than that of large domestic accounting firms. They also lack the international business of large enterprises and the experience of small and medium-sized accounting firms, and the risks they take are not proportional to the returns they get, leading to brain drain. ② Social survival problem. Faced with the pressure of survival and the number of enterprises affected by the region, they have to marginalize risks, narrow the scope of audit, reduce audit procedures and compete to lower prices. Therefore, small and medium-sized firms rely too much on traditional certification business, have a habitual working mode, are completely programmed in business execution, and lack scientific internal assessment and incentive mechanism.
3. Countermeasures for the development of accounting firms
3 1 large accounting firm
Combined with China's economic development and international integration, the development status of large accounting firms in China is to become bigger and stronger, go international and realize the development strategy of "going out". To become bigger and stronger, accounting firms should take the international market as a platform and international development as the direction, and constantly consolidate the domestic market as a supplement on the basis of realizing scale and improving competitiveness. This goal can be achieved by: ① absorption and merger. Large firms have resource advantages such as brand image, professional qualification, advanced management experience and professional technology, while small firms have business characteristics, attracting the attention of large firms in the local market. Therefore, the complementary advantages of resources can be achieved through absorption and merger, so as to achieve the purpose of rapidly expanding the scale and enhance the confidence of large firms in the competition with international firms without being "comfortable". ② Join an international accounting company. Being a member of an international accounting company can not only enhance the brand image, but also enhance international experience and learn advanced organizational structure, management concepts and auditing techniques.
For large accounting firms, it is necessary to serve China enterprises "going global" as a starting point, actively explore ways and means to go international, vigorously explore and serve the international market, fully participate in the international competition in the accounting market, and occupy a place in the international market.
32 small and medium-sized accounting firms
Small and medium-sized accounting firms established in partnership mode in China can establish ways to attract, train and reserve young talents and properly arrange retirees in view of the shortage of talents. Accelerate the flow of personnel in small and medium-sized accounting firms, boldly recruit fresh college graduates in the selection and employment, and establish incentive mechanisms and labor pension security mechanisms to retain talents. Implementing the flexibility of competition mechanism, employment mechanism and distribution mechanism in talent management to create conditions for talent competition; Facing the problem of social survival, we can establish a reasonable, perfect and effective internal management mechanism and system within the firm to ensure that the firm can resist the competitive pressure, ensure the firm's sustained and stable development and carry out business with high quality. Small and medium-sized accounting firms can also increase business management consulting, such as auditing, capital verification, accounting consulting, accounting services, tax agency, asset evaluation, and special project visas. So as to identify the market positioning of small accounting firms.
4 conclusion
In today's high-speed development society, the accounting market is also developing and improving rapidly, but there are also many problems to be solved urgently. The most prominent problems are the "going out" development of large accounting firms and the shortage of talents faced by small and medium accounting firms, which are also being solved and improved step by step. I believe that domestic accounting firms will occupy a place in the world in the near future.