Research On The Training Of Professionals In Local Accounting Firms

Since 1980s, the world economy has converted from industry-based economy to knowledge-based economy. The coming of knowledge-based economy brings both challenges and opportunities to Chinese enterprises. Among all the factors which affect the development of knowledge-based economy, human resources is the most active and creative one. It can apply to any enterprises and organizations, especially for accounting firms, which are distinguished for people supports. As a knowledge-based industry, the professional competence of certified public accountants directly affects the quality and level of their work, and then affects the steady development of whole industry.China Institute of Certified Public Accountants established and issued'The Guidance of Improve Industry Developing People Work', which is called as'30 orders of developing people'on June 2005. It referred to the principle and measures of developing people and will have profound effect on the long-term development of CPA industry. Since the'30 orders of developing people'brought forward, the issue of professionals training has became a hot topic. However, the research of professionals training mainly focus on the action of Chinese Institute of Certified Public Accountants and local institute, or only point out the issues of CPA education and professor resources from the view of college education. Consequently, this article is based on this environment and discusses professionals training in accounting firms from theory and practice aspects.The whole article is divided into six parts. The first part introduces research background, academic and practical significant, main content, research thought and current domestic and overseas research results of this issue. The second part is the theoretic basement about training theory. The third part discusses the knowledge frame and abilities requirement of professionals in accounting firms. The fourth part analyses the condition of human resources in local accounting firms and the issues of professionals training. The fifth part introduces the experience of training professionals in foreign accounting firms, and gains inspire from Deloitte professionals training practice. The sixth part refers to some suggestions of enhancing local firms professionals training.