The Core Competitive Evaluation Research Of The CPA Firm

The accounting firm is an intellectual intensive service-typebusinesses, It plays an inestimable role in the social and economicdevelopment. Up to now, there are many definitions and discussions aboutaccounting firm core competence connotation and characteristics in thedomestic and international accounting field.Some scholars analysis andestablish the evaluation system in their research according to theaccounting firm ’s unique characteristics. This article is based onBeijing accounting firms as the research object, After discussing the corecompetitiveness of the basic theory, analysis the current situation ofBeijing accounting firm and national accounting firm, discuss andinvestigate according to the collected literature and many research ways.It objectively reflects the various firms CPA staff quality and quantitystructure distribution, scale, income ratio; all kinds of firm customerresources classification, business structure, business technologyapplied and business quality, audit fees; all kinds of office businessand credit evaluation from all walks of life. It put forward thecharacteristics of accounting firm and combined with Potter diamondtheory and value chain model of counseling theory. From the condition ofindustry demand, factors of production, relevant and auxiliary industrystatus, business strategy, structure and competitor, opportunities, thegovernment behavior were discussed. This paper has established accountingfirm core competitiveness evaluation index system having five levelindicators, fifty-two indicators of the two levels. It determines theindex evaluation standard according to the difference of characteristicsand qualitative index. After that, It analysis and compare the advantagesand disadvantages of various methods and application mode used by manyscholars, and make the best choice to determine the weights of the indexesand evaluation method of the firm at last, and then List the steps.