| Certified public accountants industry of our country since the 1980 s recovery,although has experienced rapid development,there is still a large gap between our country and the western developed countries,due to the late start and weak foundation.Therefore,domestic government related department and academic circles through the research on how to implement accounting firm "bigger and stronger" reached a consensus,they think the firm is the merger between the effective ways to achieve firm’s further development.In order to better cope with the trend of globalization,from all walks of life since 2007,the ministry of finance and note issued by association of the designed to guide the domestic public accounting firm to do strongly does advice and guidance,this is also very good to make the domestic accounting firm the third time rolling waves of merger.This article selects the typical case in 2012 merger wave-JDTH merger with TJZX certified public accountants as the research object to study economic consequences resulting from the merger.This article first elaborates the research background and significance,and then to merge the scale effect of the theory and the theory of economic consequences effect,on JDTH and TJZX merger case study,through the analysis of the combined firm size,the revenue,the amount of CPA and the comprehensive ranking,audit quality,customers structure,audit fees and other aspects of change,find the JDTH merger with TJZX certified public accountants in more positive results when there is not satisfactory,the combined consolidation still need further deepen and carry out the work.According to its scale effect and the realization of coordination effect is found in the problems existing in the merging process,make recommendations on the basis of this,the CPA staff management,optimization of customer resources,to professional quality control and build good brand image,in order to our country accounting firm "bigger and stronger" to provide some reference. |
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