Influence Analyzing Of The Accounting Firms' Large-scale Development Based On Regional Perspective

Certified public accountants audit system of China was restored in the 1980's, and the industry of it has made great achievement since then under the development of market-oriented economy. The large-scale development of accounting firms have always be a big concern for many years. After China'access into WTO, international accounting firms flooded into Chinese market, which is a big impact to the national accounting firms. CICPA (Chinese Institute of Certified Public Accountants) issued Opinions on How to Make Accounting Firms to be Stronger and Bigger in 2008, aiming at strengthening the competitiveness of national accounting firms, in which the large-scale development of accounting firms is set as the strategic development of certified public accountants industry. The large-scale development of it contains many aspects with different measuring ways, with the regional expanding of accounting firms being one of them. By setting branches, accounting firms can do business in a lager scale with more clients and stuff, which means, setting branches is an important way to realize the large-scale development of accounting firms. So when the CICPA is making assessment of the top one hundred accounting firms in China, the number of their branches is took into consideration. Recent years, the number of accounting firms in China has increased rapidly. According to CICPA, by the midmonth of January 2010, China has already had 789 accounting firms, taking their branches into account, yet the regional distribution of them is unbalanced. Then what's the reason for it and what factors are taken into consideration for the setting of branches? This paper will give it own explanation to the factors that influent the large-scale development of accounting firms.This paper has made a review and gave a comment on the related documents taking about the factors that influent the regional expanding of accounting firms, and made an analysis on the system background of it. This paper also examines the current satiation for its development and made"supply, demand, and economic environment"the three major factors concerned for the branches'setting. On the basis of this, this paper came up with the research hypothesis which is made by using the related statistics of 2008 and is examined by using the multivariate regression models. The result shows that:Our country the CPA scale of development process, enter a region is main consideration factors provide services to local accounting firm the market demand and local information developed degree two aspects; Don't consider local talent supply and geographical environment and market intermediary development level and other factors. The value of this paper is to provide with a reference for the setting of the branches of accounting firms and provide experience and evidence for the formulation and perfection of regulations and policies related to the setting of branches in our certified public accountants industry.