| With the opening of accounting services market,the CPA industry gained rapid development.However,it is still seems immature,when compared with the international Public Accountants Firms.On the background of eroding the Chinese market and having a tremendous impact on the high-end field,how to enlarge and strengthen our Public Accountants Firms to make it internationally competitive,be able to undertake domestic and international high-end business.further more,affect and promote the CPA profession's development and growth of the large Public Accountants Firms is to be solved.This article will explore the issues based on these question.In the paper, the development of Chinese Certified Public Accountants Firms as the research object,Mainly standard research methods,combined with statistical information about the data on the development of Chinese Certified Public Accountants Firms to analyze the problems.First,introduce the research on the development of Certified Public Accountants Firms at home and abroad;Second, articulated the international "big four" Certified Public Accountants Firms and the development process of China's,by comparing both the development status of the development of Certified Public Accountants Firms in China to identify the problems.Such as:audit commission and the fiduciary relationship imperfect,small Certified Public Accountants Firms,the overall performance quality of human resources.Again,from the practice of the external environment and internal management analysis of both the root causes of problems of Certified Public Accountants Firms.Finally, the development of Certified Public Accountants Firms in China raised six points,Such as: improve the existing regulatory models and to increase the legal penalties on illegal operations and vigorously cultivate international talents. |