Study On The Research In The Field Of Public Accounting Services

The deepening of China’s reform and opening up has brought the rapid development of the economy which, on the other hand, has contributed to the development of public accounting services. However, although the business income in the public accounting services industry continues to increase, there are still many noteworthy phenomena such as the single business type, the slow development of advisory services, the unreasonable personal structure and knowledge structure in the public accounting services industry in China. Furthermore, from company demands, it is known that the main demand of Chinese enterprises are the auditing service such as financial report. The other service demand is still very limited. The above phenomenon reflects the lack of both supply and demand in public accounting services industry, which is obviously not coordinated with the high-speed development of China’s economy and vigorous promotion of the capital market.The accounting firms are the major institutions to provide accounting services for the public. All the services they provide are precisely a major source of their income. However, as a profit-making organization, if the accounting firm continues to develop their business, it will inevitably become their strategic objectives. By observing the current business situation of the accounting firms in the market, we can find some noteworthy phenomena. Local accounting services institutions should have had local geographical advantages, but the client would prefer the accounting services institutions from foreign countries when both can provide the same services. The issue is worth considering. This thesis focuses on the unsatisfactory business situation of accounting services and highlights the deep-seated reasons why the accounting services in the list declared in the local office have never or rarely implemented. According to the research about above phenomena, the thesis has got the conclusion that the survival and development of the accounting firms are closely related to their ability to provide services in the highly competitive market.To solve this problem, the thesis has defined the concept of public accounting service and distinguished it from the related concepts. Based on the history and current situation of the public accounting services industry, the thesis has made a correlation analysis, proposed the shortcomings and defects in the development of accounting services industry in our country and analyzed the reasons for the existing problems in the public accounting services industry. Finally, the thesis has put forward countermeasures and suggestions. The reason why I choose this topic is that I hope to provide some suggestions and theoretical support for the development of China’s accounting services.