On the development of accounting firms in the mark

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On the development of accounting firms in the market economy status and role in the

In China, the society Accounting firm position in national economic life, recognition, experienced a difficult and tortuous history of the process, the accounting firm itself has gone through a rocky path of development. In the reform and opening up, a group of foreign-funded enterprises came into being, which calls in accordance with international practice by the independent accounting firm audit of its financial . A group of old intellectuals and professionals use their knowledge for the newly emerging market economy services, such as accounting firms in 1981 in Shanghai, the first generation. With the market system after 1992 in China, the establishment of the deepening of enterprise reform and capital market more active than ever, people have the accounting firm as the third-profit industry, put a great deal of enthusiasm. Many government departments to increase the intensity of support, race founder of accounting firm, and continue to invest, substantial personnel, regulatory systems, and promote the accounting firm on the scale, level and quality. 1997, since the Fifteenth Party, people began to realize that the development of accounting firm foundation for the socialist market economy, the development of accounting firms is to achieve transformation of government functions, build a market economy mechanism, re-adjust the social division of labor, and promote the country's political reform an important step. The emergence and development of accounting firms, but also distinguish between planned and market economy, a significant sign. Accounting firm should not only as a market economy services, the tertiary industry chasing profits, is charged with the history given to specific social functions independently of the main market economy. To this end, the accounting firm to be truly independent of social intermediary organizations, their functions in place as soon as possible, since 1999 the government administration to take drastic measures to promote the accelerated completion of the Reorganization. Emergence and development of accounting firms review the history, one can clearly see it in the national economy plays an important role in political life. In our current economic system, the accounting firm is a bridge connecting the government and enterprises, owners and operators of the link between, independent of the government and enterprises,[link widoczny dla zalogowanych], the non-profit primary objective, with the statutory social functions third person. On the one hand charged with shaping the micro-market economy the main body, regulate business activities of the task; the other hand, is the country's socio-economic macro-regulation of specific enforcement. As the scarcity of resources, socio-economic and micro-business activities of the profit-driven body, the state is always established through legislation and government financial policy, monetary policy, income policy, manpower policy and the implementation of a series of administrative regulations regulation of the economy, but the basic functions of accounting firms is the basis of these laws, regulations and policies, subject to market micro-regulate behavior and results of operations adjusted to keep the country's social and economic activities will be realized. So that the Therefore, the accounting agency in the country's economic and political life plays a significant role as an irreplaceable role. First, social and economic activities of the supervisors in developed countries, accounting agency is figuratively as In 1997, the state-owned enterprises from all year-end financial accounts audited by certified public accountants, in the micro-economic field, the accounting firm's activities in space can be expanded to strengthen the supervisory role. In the macroeconomic field, the accounting firm in accordance with the specific needs of the government to conduct special monitoring, such as whether the requirement on the revenue sub-division level, to check whether the tax law, the illegal fund-raising for the case in recent years, the economy deal with fraud of the relevant departments of the production of extra-budgetary funds and state construction funds allocated for the use of check verification, and so on. The country's macro-economic control policies and measures to implement, so that certified public accountants to become active in the economic arena in China and an important force of social oversight. Second, business management behavior evaluators certified public accountant to conduct an independent audit of the enterprise, we must first conduct a compliance system for enterprise compliance testing, and the company's internal control system evaluation. On the one hand the internal control system of enterprises has always been the principle of compliance published comments; the other hand to determine the financial report is in all material respects fairly reflect the financial position, operating results and capital changes situation. To determine the scope of the audit sampling, sample size and audit focus. Certified Public Accountant in the audit stage, the essence of enterprise internal control system based on the business activities carried out and implementation of management practices to evaluate the legitimacy of rule, so that corporate behavior has been standardized, and into the path of healthy development. Therefore, in the international community to CPA as Third, financial status and economic success of the forensic who certified public accountant for compliance testing of the company after the company want to reflect the financial position and operating results of the substantive information testing and identification. The one hand, assets and liabilities of enterprises to check the quality and quantity verification, to determine the true scale of the enterprise, the strength and credit conditions; the other hand, the legitimacy of the enterprise revenue and expense, to confirm the authenticity of which approved the corporate profits to establish its tax liability. Listed companies in particular in the issue of shares, Securities Management On the basis of forensic accountants to audit corporate assets, profits, earnings per share, net assets per share and other financial indicators, determine whether to approve the issuance and listing. After the operation of the market, investors On the basis of forensic accountants to audit the results of business, decided to invest in and profit increase or decrease the amount of the distribution. Identification of the enterprises registered accountants to audit the financial position and operating results are legally binding, so the accounting firms in foreign countries also called