Research On Integration After Mergers And Acquisitions Of Shine Wing Certified Public Accountants

Mergers and acquisitions is an important manifestation of property rights and free trade, free capital flows, is the inevitable outcome of market economy. In Western countries, a number of large multinational corporations and big business development process is a history of corporate mergers and acquisitions. In China, the market economy has just been established, with the corresponding mergers and acquisitions in the ascendant. Development of accounting firms experienced numerous merger. In order to better cope with the trend of globalization of the majority of enterprises, from the beginning of 2006, the Ministry of Finance and the AICPA and other related units and departments issued to guide the implementation of bigger and stronger domestic accounting firms guidance and opinion, it also good domestic accounting firms set off a third combined rolling wave.In this paper, the research object of merger integration of Shine Wing Certified Public Accountants, the use of theoretical analysis and empirical analysis methods,resources and accounting firms Shine Wing Certified Public Accountants how post-merger integration were discussed. This paper describes the background and significance, review of researches, technical route planning method and content of the paper. Then a detailed analysis of the specific circumstances Shine Wing Certified Public Accountants acquisitions, including motivation, patterns and problems and causes. Then, analyze the principle Shine Wing Certified Public Accountants and after the merger integration, and human resources, governance structure, standards of practice, corporate culture and business integration in these five areas to explore possible risks. Finally, from the above five aspects design, put forward specific proposals after Shine Wing Certified Public Accountants integrate acquisitions.Based on the study Shine Wing Certified Public Accountants firms to merge and integrate, analyze specific effect of integration under the premise of an overview of the integration process of the problem, analyze the difficulties faced by the integration process, on how to implement and deepen integration activities proposed specific recommendations, while the resource integration after the merger of accounting firms play a reference.