中国会计行业服务贸易发展报告

为推进注册会计师行业做强做大战略,《中国注册会计师协会关于推动会计师事务所做大做强的意见》提出,会计师事务所做大做强,做大是基础,做强是核心,走向国际是标志;要在"做大"实现规模化,"做强"提高竞争力的基础上,以国际市场为平台,以国际环境为参照,以国际发展为方向,积极鼓励、支持和培育一批又大又强的会计师事务所,在不断巩固国内市场的同时,以服务中国企业走出去为起点,积极探索走向国际的方式和途经,大力开拓和服务国际市场,全面参与会计市场的国际竞争,并在服务中国企业走出去战略的进程中,实现行业国际化发展的新跨越。经过几年来行业上下的共同努力,做强做大战略特别是行业走出去服务中国企业走出去工作稳步推进,取得显著成效。为此,我们撰写了《中国会计行业服务贸易发展报告》(报告期为2010年7月至2011年7月)。该报告简要分析了我国会计服务贸易发展水平,总结了行业在国际化人才培养、执业准则国际趋同、区域职业监管体系等效、保持会计市场开放秩序、推进事务所走出去、提升中国注册会计师的国际认可度、开展行业国际合作等方面所取得的新成果。     

加快实现注册会计师行业品牌化和国际化发展 更好服务国家建设——财政部部长助理余蔚平在第二届“京交会”会计服务板块活动上的讲话

余蔚平部长助理在第几届"京交会,会计服务板块活动上的讲话中指出,加快实现注册会计师行业的品牌化和国际化,是完善我冈社会主义市场经济体制和社会信用体系的市要因素,是推动经济发展方式转变,增强我冈经济国际竞争力的迫切需要,是提升行业核心竞争力,实现行业跨越式发展的内在要求。针对如何提升行业专业服务能力,加快实现注册会计师行业的品牌化和国际化,他提出五点意见:坚持职业诚信,坚守职业道德,夯实走向国际的诚信基础;稳步推进队伍建设,稳固行业人才基础,锻造走向国际的人才团队;优化会计师事务所内部治理,加强体制机制建设:持续推进行业资源的优化整合,引导事务所规模化发展;加强对会计师事务所"走出去"的宏观指导和政策扶持。     

重树历史品牌价值 激活品牌软实力

中国本土事务所要更好地服务企业"走出去",需要着力加强品牌建设,提高国际认可度。应该说,在中国注册会计师行业日益重视"走出去"的今天,品牌建设已经成为事务所长期发展越来越重要的因素之一。立信会计师事务所在品牌建设方面,善于运用自身强大的专业背景把握各种机遇,通过根本保障、核心关键、有效途径三方面工作打造立信品牌,为事务所拓展全新的业务领域。     

中注协发布《中国注册会计师行业发展规划(2011-2015年)》

2011年9月4日,中注协发布《中国注册会计师行业发展规划(2011-2015年)》(以下简称《规划》)。《规划》明确提出十二五期间,行业总收入年均增长保持在1 5%左右,实现全行业业务收入翻一番;着力培养350名领军人才、600名具有国际认可度的注册会计师、5000名新业务领域复合型业务骨干;着力培育10家左右执业网络、服务能力、收入规模和市场影响具有国际水准的大型事务所,除国际合作所外,至少有3家以上事务所迈入世界前20强之列,实现行业转型发展和新跨越需要,更好服务国家建设。     

大型会计师事务所发展战略研究

本文通过对中国目前排名本土所前十位的会计师事务所的品牌创建战略、专业化经营战略、规模化做大战略、国际化服务战略的分析研究,探寻大型事务所从内涵发展和外延拓展方面实现做大做强有效的有效途径.研究发现,本文所研究的这些大型事务所是中国注册会计师行业恢复重建以来,特别是1999年脱钩改制之后,会计师事务所科学发展战略的忠诚执行者,是促进中国注册会计师行业做大做强做出去的典范.     

围绕“做强做大、做精做专” 努力推动四川注册会计师行业实现新跨越

一、我省注册会计师行业发展的现状 二十多年来,四川注册会计师行业管理部门、执业机构和从业人员,立足服从和服务于全省经济社会发展大局,努力提升自我发展能力.历经艰苦努力,全省行业总体上呈现出事务所规模逐步扩大,人员素质不断提高;服务范围稳步拓展,业务收入大幅增加;行业功能日益彰显,服务经济效果显著;管理制度建立健全,监管体系日臻完善;人才培养扎实推进,队伍建设厚积薄发;党建工作深入开展,长效机制初步形成的良好发展势态.     

关于提升注册会计师行业服务金融业发展能力的若干意见

注册会计师行业作为专业服务业的先导行业,是支持和促进金融体系健康发展的重要力量。加快提升注册会计师行业对金融业发展的支持能力,是今后一个时期注册会计师行业深化做强做大战略的重大任务之一。为加快提升行业服务金融业发展的能力和水平,提出以下8项意见:高度重视提升行业服务金融业发展的能力,加快金融业务专门人才的"团队化"培养,加快金融服务能力的职业网络建设,加快金融业务的专业建设,加快金融业务事务所的品牌建设,加快金融服务的"四个平台"建设,加快形成一批服务金融业优势突出的大型事务所,实现行业高端服务提升与金融业发展的双赢。     

会计师事务所“走出去”与国际化发展的道路选择

尊敬的各位领导、各位来宾、各位同行,女士们、先生们: 大家好! 下面我想就中国注册会计师如何选择国际化发展道路谈一点想法和体会. 一、事务所国际化发展的背景及动力 为了适应当前我国经济快速发展,企业规模化、国际化对注册会计师行业的需求,在中国企业日渐向国际发展,中国资本向国际流动这一趋势中提供相适应的服务,为中国企业的境外发展发挥专业机构的价值,作为中国的会计师事务所不得不去思考探索一条适应这一经济发展大格局的道路,以求在国际经济一体化的环境下立足,进而随着中国企业的国际化探索中国会计师事务所走向国际的道路.     

创建学习型会计师事务所的思考

中国注册会计师协会着眼于注册会计师行业的建设和发展,系统提出了加强行业人才建设指导意见三十条。笔者认为,加强行业人才建设,一方面,需要行业协会的管理和组织推动作用;另一方面,需要会计师事务所充分发挥主观能动性,创建学习型会计师事务所,这将对提升行业形象、增强事务所员工的专业素质、执业能力和职业道德水平、实现会计师事务所品牌战略产生积极的作用。     

中国本土会计师事务所的市场地位与经济回报

区域规模化和行业专长化是会计师事务所通常采取的两种发展战略。本文分析和比较了具有区域市场领先地位以及具有行业市场领先地位的中国本土会计师事务所伴随的经济回报(以审计定价度量)。基于全样本的证据显示:本土会计师事务所仅仅通过在各省际市场取得领先地位并不足以获取明显的经济回报;具备行业市场领先地位则伴随着显著更高的经济回报;同时具备行业市场领先地位和区域市场领先地位则伴随着更大的经济回报。进一步的分析显示,不同本土会计师事务所可能需要考虑在发展战略及其实现途径上的差异化。本文的发现对本土会计师事务所制定符合自身特征的发展战略具有启示意义。     

加强合作 促进发展 实现共赢——在第十八届亚太会计师大会上的主题演讲

李勇会长指出,中国注册会计师行业围绕国家经济发展战略需求,特别是中国经济日益融入世界经济体系对注册会计师行业提出的新要求,坚持开放、台作、共旅的精神.以国际化发展为导向。全面建立国际趋同的执业标准体系.培养国际化的行业人才队伍,培育具有国际竞争力的事务所,开拓适应市场需求的新业务领城,建立支律行业和事务所发展的信息系统。全面提升行业服务经济社会发展的能力和水平,构建面向未来的注册会计师行业发展新格局.     

The interplay between professional groups, the state and supranational agents: Pax Americana in the age of ‘globalisation'

In response to recent calls for systematic and in-depth studies of the impact of international forces on local accounting practices, discourses and institutions, this essay explores the interconnectedness of national politics with global forces and the ramifications of this interaction for the regulation of accounting and the state–profession relationship. The paper employs Held's (1991) framework [Held, D. (1991). Democracy, the nation-state and the global system. Economy and Society, 20(2), 138–172.] on the role of the nation state in the age of globalisation, extended to encompass insights from the realist paradigm on international politics, to examine the international aspects of an attempt by a group of indigenous auditors in Greece to recapture their monopoly status, following the ‘liberalisation' of the Greek auditing profession in 1992. The paper explores changes in the state–profession relationship in the era of ‘globalisation' and documents the catalystic role of major states (the USA), politico-economic blocks (the EU), and other powerful international actors. It is posited that the politics of international accounting professionalism in the ‘globalisation' era are becoming more polycentric with (lesser) nation-states as merely one level (of diminishing importance) in a complex system of superimposed, overlapping and often competing national and international agencies of governance. The lessons to be learned from the Greek experience seem to be relevant to a number of countries — weaker or more important players in the world economy and politics — as they realign the assemblage of government in accounting and in other domains, in response to the progressive internationalisation of the world economy.     

Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)

Nineteenth century US railroads were the first ‘big businesses’ and had profound influence on society. This paper addresses one source of talent for the early US public accounting profession—railroads. Following the end of the US Civil War (1861–65), industrial expansion was a revolutionary experience, with large trusts appearing in the wake of the railroad's maturing influence on the development of a vast continental economy. Accounting practice also was impacted by railroads. For example, the development of annual reports, income measurement, the standardization of reporting by regulators, developing fixed and variable cost, and throughput concepts for capital intensive business—all were related to the railroads. This paper focuses on a significant link between the emerging public accounting profession and the railroads by examining how an early major US public accounting firm relied upon accounting skill developed within railroads as an important source of talent. Arguably, talent is the most important resource of a professional firm. While it is a commonly held view that the immigration of UK accountants in the late nineteenth century was the source of public accounting talent, this paper provides evidence of a competing explanation—the sourcing of talent from a firm (Haskins & Sells) that continues to the present day as Deloitte. Key leadership and personnel of that time gained their experience while working on the domestic railroads.     

The accounting profession in Egypt: Its origin and development

The purpose of this paper is to present a historical review of the evolution of accounting and the accounting profession in Egypt. Such a review aims at providing the perspectives necessary to understand and evaluate the contemporary scene. The origin of accounting practices in Egypt can be traced to ancient Egyptian civilization, and the temples exhibit paintings of early accounting records and activities. Modern accounting practices can be dated from November 1883, when Egypt adopted the Commerce ACT. In the ensuing 125 years (1883–2008), Egyptian accounting practice can be divided into three stages: record keeping (1883–1939); financial reporting under changing economic regimes (1939–1975); and the move to adopt international accounting standards in an attempt to liberalize and integrate the Egyptian economy into the global economy (1975–). Each one of these stages reflects the impact of the socioeconomic conditions prevailing at the time. The evolution of accounting in Egypt demonstrates its ability to adapt in response to changing conditions. While there are several lessons to be drawn, and their relevance is noted, it is especially important for the accounting profession to anticipate changes in order to be responsive, in a timely manner, to the changing needs of the society.     

我国国际化会计人才的概念框架、培养模式与质量提升

在中国经济全球化发展过程中,国际化会计人才的培养是我国会计事业发展的重大任务。首先,本文在阐释国际化会计人才培养的概念内涵与基本目标、构建国际化会计人才培养概念框架并简述国内外相关研究的基础上,将改革开放四十年来我国国际化会计人才培养划分为探索学习期、市场发展期、国际趋同期和全球机遇期四个阶段;其次,总结了我国在会计准则全面持续趋同、国家人才战略实施、国际化会计人才培养和国家经济全球化发展等方面取得的丰硕成果,提出了以国际需求拉动、国家战略引领、国际广泛合作、院校倾力培养和社会积极参与为基本特点的我国国际化会计人才培养"五环模式";最后,基于利益相关者视角分析了我国国际化会计人才培养面临的主要挑战,探讨了国际化会计人才的质量提升战略举措。     

Accounting Reforms in China: Cultural Constraints on Implementation and Development

There is considerable theory and evidence to suggest that culture is an important environmental variable influencing the development of accounting systems internationally. According to the Hofstede (1980) and Gray (1988) cultural models, China's accounting development and practice should be in the cluster that supports statutory control, uniform practices, a conservative measurement approach and secrecy in disclosure. A uniform and rigid system of financial reporting has been practised for decades in the People's Republic of China under the centrally controlled economy. The accounting reforms launched since the 1980s aim to establish a new framework for regulating financial reporting which is adaptable to China's recently emerged socialist market economy. The adoption of accounting standards in the later phases of the reforms marks a dramatic turning point in China's accounting history towards a more international Anglo-Saxon orientation in financial reporting. Based on an analysis of the authority for accounting systems, the accounting profession and accounting measurement and disclosure in China, it is argued that this development will be constrained by the influence of China's culture and its accounting subculture. While financial reporting will be governed by accounting standards, their development and enforcement will remain a governmental and legalistic function. Accountants will continue to rely heavily on detailed technical rules. This mixed orientation will constitute China's unique national identity in terms of its accounting and financial reporting system.     

浅析本土大型会计师事务所名称的起承转合

2011年2月,财政部开始就大型会计师事务所集团化发展试点工作开始征求意见,拟通过实施首批试点方式引导本土大型会计师事务所通过行之有效的形式和渠道,走以会计师事务所核心品牌为纽带的多元化发展之路;2011年9月4日,中注协发布的《中国注册会计师行业发展     

Local-cosmopolitan and bureaucratic perceptions in public accounting firms

The growth of the accounting profession has been accompanied by changes in the organizational structure of public accounting firms. Firms vary from one-man offices to large multinational firms containing thousands of employees. This study attempts to partially assess the impact of firm size and hierarchical position on accountants' loyalty to the profession and their firms. Additionally, accountants' perceptions of the “bureaucratic” structure of their firms were surveyed. Differences were found on the loyalty question by position and on the bureaucracy question by firm size.     

世博经济对会计人员素质的新要求

2010年上海世博会的举行为上海乃至全国经济的发展提供了一个新契机,并产生了世博经济这一新事物。面对新经济现象的要求,会计人员应提高会计技能,学习立体型知识,具备国际化眼光,提高自身整体素质,跟上时代步伐。     

会计诚信评价体系构建的思考

会计诚信缺失现象, 已严重的制约了我国经济的持续、健康发展, 如何构建会计诚信评价体系, 重塑会计诚信, 净化会计执业环境, 已成为政府和会计学界亟待解决的问题。