On The Development Of The Certified Public Accountant's Industry In China

December 11,2001--such a big day witnesses china's successful admission by WTO, which empowers China, guided by the rules of WTO, to manipulate a full-scale opening in business service, agriculture, industry, etc. Although the industry of accounting service, contributing as a major part of the service industry, has already stridden on the right track, there still remains a huge gap between the local accounting firms and their foreign peers of the developed country in terms of business scale, capital, staff quality, service quality, the domain of operation, the regulation and rules, stake control, interior management, management mechanism and so on. Furthermore, home market sees the alarming emergence of more than 20 foreign accounting firms which rank top list in the world. Facing fierce and much fiercer competition from the outside, it comes natural why this thesis will focus on how to grab the opportunity, acknowledge weak points, learn from the outside to make our local CPA( short for certified public accountant) more competitive in international market.Chapter one features literature review and the content of my research.Chapter two will give a flashback of how the local accounting industry came into being, got rebuilt and resurrected, then lay out the present situation of our local accountants, accounting firms and home market and sum up major weak points lurking down in local accounting industry.Chapter 3 will make a trial to track down several origins by virtue of analyzing the developing process of accounting industry at home, mainly embracing the origin of low initiative from the standpoint of institutional economics ; the origin of unqualified staff seen from the respect of qualification test and the management system of vocational education; the origin of impotence in fighting ventures and conducting a full-scale development, by studying current mechanism of accounting firms; the origin that prohibits our involvement in international competition with the help of standards set by WTO rules; the origin which impedes regulated development of accounting industry, starting from insufficient self-discipline in industry itself.According to analysis mentioned above, chapter 4 will endeavor to find skeleton keys to get out of the morass in the following factors1. In terms of management, it is supposed that by achieving a step-by-step perfection in our registered accounting industry, self-discipline system can be...