我国注册会计师行业国际化发展问题探讨
本站原创 论文中文摘要：经济全球化推动了注册会计师行业向全球发展,中国加入世界贸易组织标志着我国对外开放事业进入了一个新白勺历史阶段,我国与世界各国及各地区白勺经贸联系进一步加强,中国企业以及会计服务市场不断融入国际市场。一方面,中国企业白勺国际化发展要求国内会计服务白勺国际化;另一方面日益开放白勺会计市场使得注册会计师行业必须面对国际市场白勺激烈竞争。注册会计师行业国际化是我国当前一项重要白勺研究课题。本文采用规范研究与案例研究相结合白勺方法,在界定注册会计师行业国际化概念白勺基础上,分析了我国注册会计师行业白勺竞争环境及行业国际化发展白勺障碍,借鉴国际会计公司国际化发展白勺经验,探讨了我国注册会计师行业国际化发展白勺战略
Abstract（英文摘要）：www.328tibEt.cn Nowadays, capital market has entered the international era; the greatswirl of the international flows of the capital involved the professionalconduct oftheregistered accountants from all thecountries tothegreat tide ofthe internationalization. After centuries of development of the CPA industry,it has become a global industry which is dominated by the international "bigfour" accounting firms. The entrance of World Trade Organization lead ourcountry’s opening to the outside world to a new historical stage, thecommunications of China and other countries and regions of the economicandtradehaurtherstrengthened,China’senterprisesandaccountingservicearket is gradually integrated into the international market. On one hand, theInternationaldevelopmentoftheChineseenterprisesrequiredtheinternationaldevelopment of accounting services; on the other hand, it has to face to thefierce competition of the international market which has become increasinglyopen in the accounting market. However, the currentlyrealityis that onlyfewaccountingfirms couldexpanditsbusinesstotheoutside,onthecontrary,theinternational accountingfirms has rapidlyexpanded in the mainland of China,and its business income has grown geometrically. In order to response to thedevelopments and changes of the domestic and international environment, in2006, the Chinese Institute of Certified Public Accountants put forward theindustry development goals "firms formed in the scale and distributedgeographical rationally, the overall quality of the firms upgrade, at the sametime, in 5 to 10 years, about 100 services firms which has a certain size and could provide integrated service to the large enterprises and groups will bebuilt up , on that base, about 10 international service firms which is suit forthe ’going out’ strategy of the enterprises in China and provide transnationalintegrated services. " The paper research the international development ofChina’s CPA industry based on this background ,their significance mainly inthe following three points: Firstly, use competitive strategy theory guide thedevelopment of CPA industry enrich and expand this theory to applicationfield; Secondly, from the industry perspective research on internationaldevelopment of Registered Accountants services, it can provide a usefulreference for the implementation of the industry development goals; Thirdly,the international development of China’s CPA industry could provide strongprofessional support and protection for Chinese enterprises“going out”andoutside development. Therefore, this study also has practical significance ontheimplementationofChineseenterpriseinternationalizationstrategy.In recent years, international development issues of China’s CPAindustry is the research focus, but research results more fragmented,inadequate systems. On the research results of the CPA internationalresponses, how can achieve the recommendations of the international is notvery comprehensive. Other results research the international issues from theperspective of the accounting firm, directly from the development of thesystem perspective is in the minority. This paper hopes to make efforts in thisregard which research the international development issues of China’s CPAindustryfrom theperspectiveofthe entireindustry. It is basedon definingtheconcept of the CPA industry international, analysis of the competitiveenvironment of China’s CPA industry, and the barriers of international development , use for the international accounting firms’developmentexperience, proposed the international development strategy of China’s CPAindustry,anddetailonthewayoftheimplementationofspecificstrategy.This article holds that China’s internationalization of the CPA industrynot only refers to international trade across borders to outside services, butalso providingthe international service for domestic market. The local marketis also part of the international market, seize the advantage, holding andexpanding domestic market of China is not only the main task of thedevelopment of CPA industry, but also a process of accumulating experiencefor the provision of cross-border services. Furthermore, it is an important wayofChina’sCPAindustrytotheinternationalarena.Through the analysis of the competitive environment of the CPAindustryinourcountry, weunderstandthatinthedomesticmarket,potential entrants tothethreat,thebargainingpowerofcustomers,theindustry’scompetitivenessinexisting competitors are strong, play a decisive role to the structure ofcompetition in the industry, and behind them there is one of the sameInfluencing factors at work, it is product differentiation, the lack ofdifferentiation about accounting services product will lead to lower whichindustry entry the barriers and relatively lower of product prices. Thisdifferentiation also increases the customer’s choice. With increased degree ofthe international market, product differentiation will become more importantin the high-end accounting services market. Although China’s CPA industryface a strong bargaining power of suppliers, but it contains the factor of lowerhuman resources costs which is a resource advantage of China’s CPAindustry,lowerhuman resources costs inevitablygiventhe local accountingfirms lower prices, and price is the veryeyes when customers choose accounting firms, sothelow-costiseryimportantadvantagethatthedomesticofficesoccupythedomesticmarket.Especiallyall andmedium-sizedaccountingfirms canusethis advantage to seize more low-end market. Besides aller scale and singlebusiness, the CPA industry of china want to enter the international market iacing another four major obstacles. Firstly, lack of international professionalsis main course in our CPA industry. Secondly, the organization forms of localaccounting firms are inconsequence. Thirdly, foreign government set thedifferent restrictions on the CPA industry of China which want to enter theinternational market. Thus will face great barriers if we want to enter theinternational market we. Finally, lack of the international firms with widelyknown brand in our CPA industry is another obstacle. We should overcomeone by one and remove these obstacles, and only in this way can our CPAindustry achieve the goal of international development. If we want to survivethe we of globalization and continue to develop, we he to choose andestablishing a reasonable and effective competition strategy and implemented.Inthisway,theCPAindustryofChinawillbebetterdevelopment.The process of international accounting firms’international developmentprovide five areas experience for the international development of China’sCPA industry: Integrated observation, in-depth research, and strive to breakthrough barriers to entry; Take the road of large-scale development anddiversification; Strengthening cultural construction of firms, Fetch in elitist,payattentiontofollow-upeducation;Createbrandfirms.The lack of differentiation about accounting services product is thestate of our CPA industry ,but the cost advantages are prominent. Therefore our CPA industry he to take different development strategies for differentlevels of accounting firms: Large accounting firms used DifferentiationStrategy and all and medium-sized one leading the Low-cost strategy. Butif the CPA industryof china want to develop in the direction of international,merelyestablishes themacrostrategicdevelopment goals is not enough. Whatis more, we need to adopt a number of specific strategies to promote allaspects and make those strategies implement in practice. In refer tointernational development on the basis of experience of the "big four"international accounting firms, this paper make eight strategies which aregood for the international development of CPA industry in China. Traininginternational professionals, expanding the scale of firms, expanding areas ofservice, constructionof excellent corporate culture,reinforcingbrandbuilding,construction of good policy environment, opening up overseas operations,studybarriersofotherstates.
论文关键词： 注册会计师；行业国际化；国际会计公司；战略；
Abstract（英文摘要）：www.328tibEt.cn Nowadays, capital market has entered the international era; the greatswirl of the international flows of the capital involved the professionalconduct oftheregistered accountants from all thecountries tothegreat tide ofthe internationalization. After centuries of development of the CPA industry,it has become a global industry which is dominated by the international "bigfour" accounting firms. The entrance of World Trade Organization lead ourcountry’s opening to the outside world to a new historical stage, thecommunications of China and other countries and regions of the economicandtradehaurtherstrengthened,China’senterprisesandaccountingservicearket is gradually integrated into the international market. On one hand, theInternationaldevelopmentoftheChineseenterprisesrequiredtheinternationaldevelopment of accounting services; on the other hand, it has to face to thefierce competition of the international market which has become increasinglyopen in the accounting market. However, the currentlyrealityis that onlyfewaccountingfirms couldexpanditsbusinesstotheoutside,onthecontrary,theinternational accountingfirms has rapidlyexpanded in the mainland of China,and its business income has grown geometrically. In order to response to thedevelopments and changes of the domestic and international environment, in2006, the Chinese Institute of Certified Public Accountants put forward theindustry development goals "firms formed in the scale and distributedgeographical rationally, the overall quality of the firms upgrade, at the sametime, in 5 to 10 years, about 100 services firms which has a certain size and could provide integrated service to the large enterprises and groups will bebuilt up , on that base, about 10 international service firms which is suit forthe ’going out’ strategy of the enterprises in China and provide transnationalintegrated services. " The paper research the international development ofChina’s CPA industry based on this background ,their significance mainly inthe following three points: Firstly, use competitive strategy theory guide thedevelopment of CPA industry enrich and expand this theory to applicationfield; Secondly, from the industry perspective research on internationaldevelopment of Registered Accountants services, it can provide a usefulreference for the implementation of the industry development goals; Thirdly,the international development of China’s CPA industry could provide strongprofessional support and protection for Chinese enterprises“going out”andoutside development. Therefore, this study also has practical significance ontheimplementationofChineseenterpriseinternationalizationstrategy.In recent years, international development issues of China’s CPAindustry is the research focus, but research results more fragmented,inadequate systems. On the research results of the CPA internationalresponses, how can achieve the recommendations of the international is notvery comprehensive. Other results research the international issues from theperspective of the accounting firm, directly from the development of thesystem perspective is in the minority. This paper hopes to make efforts in thisregard which research the international development issues of China’s CPAindustryfrom theperspectiveofthe entireindustry. It is basedon definingtheconcept of the CPA industry international, analysis of the competitiveenvironment of China’s CPA industry, and the barriers of international development , use for the international accounting firms’developmentexperience, proposed the international development strategy of China’s CPAindustry,anddetailonthewayoftheimplementationofspecificstrategy.This article holds that China’s internationalization of the CPA industrynot only refers to international trade across borders to outside services, butalso providingthe international service for domestic market. The local marketis also part of the international market, seize the advantage, holding andexpanding domestic market of China is not only the main task of thedevelopment of CPA industry, but also a process of accumulating experiencefor the provision of cross-border services. Furthermore, it is an important wayofChina’sCPAindustrytotheinternationalarena.Through the analysis of the competitive environment of the CPAindustryinourcountry, weunderstandthatinthedomesticmarket,potential entrants tothethreat,thebargainingpowerofcustomers,theindustry’scompetitivenessinexisting competitors are strong, play a decisive role to the structure ofcompetition in the industry, and behind them there is one of the sameInfluencing factors at work, it is product differentiation, the lack ofdifferentiation about accounting services product will lead to lower whichindustry entry the barriers and relatively lower of product prices. Thisdifferentiation also increases the customer’s choice. With increased degree ofthe international market, product differentiation will become more importantin the high-end accounting services market. Although China’s CPA industryface a strong bargaining power of suppliers, but it contains the factor of lowerhuman resources costs which is a resource advantage of China’s CPAindustry,lowerhuman resources costs inevitablygiventhe local accountingfirms lower prices, and price is the veryeyes when customers choose accounting firms, sothelow-costiseryimportantadvantagethatthedomesticofficesoccupythedomesticmarket.Especiallyall andmedium-sizedaccountingfirms canusethis advantage to seize more low-end market. Besides aller scale and singlebusiness, the CPA industry of china want to enter the international market iacing another four major obstacles. Firstly, lack of international professionalsis main course in our CPA industry. Secondly, the organization forms of localaccounting firms are inconsequence. Thirdly, foreign government set thedifferent restrictions on the CPA industry of China which want to enter theinternational market. Thus will face great barriers if we want to enter theinternational market we. Finally, lack of the international firms with widelyknown brand in our CPA industry is another obstacle. We should overcomeone by one and remove these obstacles, and only in this way can our CPAindustry achieve the goal of international development. If we want to survivethe we of globalization and continue to develop, we he to choose andestablishing a reasonable and effective competition strategy and implemented.Inthisway,theCPAindustryofChinawillbebetterdevelopment.The process of international accounting firms’international developmentprovide five areas experience for the international development of China’sCPA industry: Integrated observation, in-depth research, and strive to breakthrough barriers to entry; Take the road of large-scale development anddiversification; Strengthening cultural construction of firms, Fetch in elitist,payattentiontofollow-upeducation;Createbrandfirms.The lack of differentiation about accounting services product is thestate of our CPA industry ,but the cost advantages are prominent. Therefore our CPA industry he to take different development strategies for differentlevels of accounting firms: Large accounting firms used DifferentiationStrategy and all and medium-sized one leading the Low-cost strategy. Butif the CPA industryof china want to develop in the direction of international,merelyestablishes themacrostrategicdevelopment goals is not enough. Whatis more, we need to adopt a number of specific strategies to promote allaspects and make those strategies implement in practice. In refer tointernational development on the basis of experience of the "big four"international accounting firms, this paper make eight strategies which aregood for the international development of CPA industry in China. Traininginternational professionals, expanding the scale of firms, expanding areas ofservice, constructionof excellent corporate culture,reinforcingbrandbuilding,construction of good policy environment, opening up overseas operations,studybarriersofotherstates.
论文关键词： 注册会计师；行业国际化；国际会计公司；战略；