Strategies for the Development of CPA Firms in Hubei Province
Hubei Province has the largest number of Certified Pub lic Accounting firms(CPA firms) in China.But most of these firms are small or medium-sized,and their scopes of service are narrow.This pa per conducts a research on these CPA firms and focuses on their develop ment situations.Based on detailed analysis of the CPA firms with annual revenue of more than 1 million RMB,we find out major factors that im pact the development of CPA finns.These factors are the size of CPA firms,the number of certified public accountants,the scope of service and the location of CPA firms.Through analysis,we find that the number of certified public accountants and the scope of service have more great impact on the revenue than the location of CPA firms.Finally,according to the relativity analysis of these factors,we make several suggestions for our local CPA firms to become bigger and stronger,especially the small and medlum-sized ones in Chinese inland provinces.These suggestions include choosing appropriate organization structure,expanding service scope actively and promote the large-scale development of CPA firms.
Organizational structure Revenue Scope of service Development in scale
Ji Yan Hu Kan Hu Haifeng Chen Mingfa
School of Accounting,Zhongnan University of Economics and Law
国际会议
2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)
武汉
英文
580-595
2008-10-31（万方平台首次上网日期，不代表论文的发表时间）