(A) to promote the overall prosperity of the accounting information market
After China's entry into the WTO, China's economy will quickly integrate into the world economic system. The prosperity and development of the economy and the full opening of the market will certainly inject new impetus into the informatization process of enterprises and institutions, and the demand for management and e-commerce software will greatly increase. Enterprise-level financial software integrating financial and supply chain management will become the main body of the financial software market, and the sales of ERP software will maintain rapid growth. Management software related to e-commerce will suddenly appear in the next few years. At present, domestic enterprises occupy the advantages of market share, hydrochemistry and service network. Although they have some technical shortcomings, they will still occupy 80% market share in the short term, and their product sales will maintain a high growth rate of more than 20%. Foreign enterprise management software occupies the foreign enterprise market. Although it cannot form a comprehensive competitive advantage in a short time, its strength in capital, technology and development experience still makes domestic enterprises feel the pressure of the factory. The internationalization of competition will promote the overall improvement of software quality and service efficiency, and the accounting information market will get rid of the shadow of the original administrative intervention and form a new order of fair and orderly competition?
(2) The door for foreign enterprises to enter the China market has been opened, which will form a brand-new market competition pattern.
The rapid growth of China's accounting information industry in recent years, in addition to the efforts of manufacturers, has largely benefited from China's financial system and financial sector. The Ministry of Finance stipulates that our state-owned enterprises and institutions must use legal financial management software to implement accounting informatization. This has formed a market barriers that foreign financial software manufacturers can hardly break through. With the further internationalization of China's accounting system, the adaptability of foreign accounting software to China's accounting system is obviously enhanced, which invisibly weakens the advantages of domestic software in following the existing accounting system and conforming to the operating habits of financial accountants. Beginning this year, the Ministry of Finance began to establish a unified national accounting system, and gradually abolished the original accounting system by industry, which means that the domestic financial system and related policies are undergoing profound changes. After the completion of this major accounting system reform, accounting software at home and abroad will face the same accounting system environment, and the real market competition has just begun. In addition, the Ministry of Finance has greatly streamlined its organization, cancelled the original computerized department, and weakened its management function of accounting informatization. The future development direction of software should be determined by the market and demand, and the government will not interfere too much.
(C) Intensify market competition and industry risks
After China's entry into WTO, foreign software enterprises will seize the China market, and foreign capital, including foreign venture capital funds, will also invest heavily in China's software industry. The chances of merger and cooperation between foreign software enterprises and China enterprises will be greatly increased, and the joint reorganization between domestic enterprises will be inevitable. In such a competitive environment, a large number of small-scale software enterprises with little capital lack market living space, and are bound to turn to maintenance services or take the road of combining with large enterprises. From 65438 to 0999, the market share of the top five financial management software enterprises (UFIDA, Kingdee, Anyi, Guoqiang and Xindazhong) was 88%. With the progress of enterprise merger and reorganization, the concentration of financial and management software market will continue to develop in the next few years, and foreign brands may appear in the top five. However, it is difficult for our products to enter the international market in the short term.
(d) The international advanced system design concept will have a new impact on the domestic market.
Foreign software pays more attention to the comprehensive application of accounting information in the whole enterprise management process, emphasizes the full utilization of enterprise resources and the systematization and standardization of management, always pays attention to the development in the direction of internationalization, conforms to International accounting practices, and generally has the ability to handle multiple languages and currencies. Compared with domestic software, it has advantages in e-commerce support technology, can adapt to a variety of operating platforms, supports a variety of international popular large-scale databases, and has flexible data interfaces, which is more in line with the development trend of internationalization and networking. In the open market environment, foreign accounting software is undoubtedly more attractive to enterprises wishing to develop in the international direction.
(e) The potential threat of downstream expansion of foreign information technology enterprises still exists.
At present, the core technologies of information industry, such as large-scale database technology, operating system and network technology, are in the hands of large foreign companies. These giant enterprises have strong technical strength and economic strength. Once these enterprises think that a certain field has potential market value, relying on their own technology and market advantages, they will soon become powerful rivals. Word to WPS and IE to Navigator are good examples. Similar threats exist in the accounting information industry.
(VI) The development of accounting business will put forward higher requirements for accounting informatization.
With the change of business environment, multi-level and multi-directional accounting entities have appeared in accounting practice, thus forming the demand for compiling consolidated accounting statements and segment statements. The development of transnational operation and foreign trade will need the functions of foreign currency accounting and foreign currency statement translation more. In addition, in the aspects of cost accounting system, tax accounting treatment, fund accounting and non-profit organization accounting, China needs to further improve the existing accounting system and revise and supplement specific accounting standards. The changes of accounting system and accounting standards will put forward new requirements for the functions of financial management software.
(7) Domestic software enterprises are facing the pressure of brain drain.
The competition in the market is the competition of talents. The high salary system, regular overseas training opportunities and excellent working environment of foreign software enterprises are very attractive. If you want to occupy a place in the China market, you must choose the localization development direction and recruit a large number of domestic talents. It can be predicted that when foreign companies set up branches in China, it is the time when a large number of talents from domestic enterprises emerge.
Three, China's accession to the WTO should take countermeasures.
(1) Actively adjust the industrial structure and promote the merger and reorganization of existing enterprises.
At present, there are many brands in the domestic accounting software field. There are 17 kinds of software that have passed the ministerial review, and there are hundreds of enterprises that have passed the departmental review, but there are not many brands that really have market appeal. There are still industry and regional monopolies in the market, and government intervention occurs from time to time. After China's entry into WTO, in order to fully participate in market competition, it is necessary to break down regional and industrial barriers, establish several national large enterprise groups as soon as possible, enhance the ability of enterprises to resist market risks and avoid unnecessary waste of resources. Therefore, it is necessary to intensify enterprise merger and reorganization, combine enterprise merger with capital operation, advocate strong alliance, and cultivate large enterprise groups with high technical level and strong competitiveness. We should attach importance to perfecting and developing the venture capital market, establishing venture capital funds, increasing bank credit support, and striving to cultivate a number of listed companies. While strengthening domestic cooperation, we will actively attract foreign investment and establish cooperative relations with international enterprises.
(2) Give full play to the existing market advantages and continue to maintain the market monopoly position.
Domestic software should continue to play the advantages of close integration with China's financial accounting system, which is an important feature of the rapid development of China's accounting information industry in just a few years. At the same time, it is necessary to establish a modern service network, improve the service quality of software maintenance, and further expand the original service advantages. At present, domestic enterprises are in a monopoly position in the market. By formulating corresponding industry standards, such as data interface standards and software function standards, market entry barriers can be formed. In the future, whether users or third parties evaluate software, these are technical standards that can not be ignored: software users tend to use familiar software, and every additional user now is equivalent to an increase in market share in the future. Within a proper range, we can even take dumping measures such as price reduction to seize the market. The price of foreign software is relatively high, so it is difficult to promote it in small and medium-sized enterprises and the negotiation cost is high. Therefore, foreign software will take large enterprises and industries as the breakthrough point, and the profits of large enterprises are relatively rich. Domestic enterprises are not strong enough in this respect, so they should take the time to come up with their own integrated solutions, form a successful case of domestic technology applied to large enterprise systems, and occupy a favorable position in the big customer market.
(c) Significantly increase the R&D investment of enterprises and improve the overall technical level of enterprises.
Scientific and technological progress is the main driving force of industrial development, especially the development of information industry. An important symbol of high-tech enterprises in the world is that R&D investment accounts for more than 5% of their sales revenue. Comparatively speaking, the R&D investment of software enterprises in China is relatively low, and it has a downward trend in recent years. China started late in information technology. At present, basically all computer core technologies widely used in business are in the hands of foreign enterprises. Domestic enterprises still stay at the level of application software development. Due to the limitation of technology, it is difficult to put forward the overall solution of enterprise informatization. Judging from the market effect, there is no mature network financial software and no successful ERP implementation case. In a word, technical ability is the weakness of domestic accounting information industry and may be controlled by others. As a domestic software enterprise, on the one hand, it should increase investment in research and development and form a part of independent intellectual property rights; On the other hand, we should follow up the world's advanced technologies and actively introduce existing technological achievements. The introduction of ready-made technology, whose cost is much lower than its own research and development, has a higher return on capital, and is also an effective way to enhance technical strength as soon as possible in a short time.
(d) Establish and improve the non-tariff trade protection system within the scope permitted by the WTO.
The purpose of the World Trade Organization is to open markets and promote trade liberalization, but developing countries are allowed to adopt flexible and gradual liberalization policies on market opening. This is why China has always stressed that it wants to join the WTO as a developing country. Last year, the State Council promulgated "Several Policies to Encourage the Development of Software Industry and Integrated Circuit Industry", and issued 39 policies and regulations closely related to the software industry in investment and financing, taxation and other fields, creating a good environment for the future development of the software industry. According to GATS and related specific documents, each contracting party may formulate corresponding policies and regulations on domestic laws and mutual recognition, especially technical standards and qualification certification, so as to control the degree of market opening. The Agreement on Technical Barriers to Trade puts forward international rules applicable to product standards. The agreement uses the term "technical regulations" to refer to mandatory standards and the term "standards" to refer to voluntary standards. The existing Basic Function Specification of Accounting Software in China is limited to mandatory technical provisions, and the second-level evaluation of the original accounting software belongs to software qualification certification. In order to adapt to the relevant provisions of WTO, the existing mandatory technical regulations should be revised into technical standards, and the original qualification certification system should also be transformed into private qualification evaluation.
(E) The accounting system should be coordinated with international practices, but at the same time, it should also maintain China characteristics.
For China's industry-oriented accounting system, foreign financial software has been difficult to adapt, which is an important reason why foreign software can't open the market situation in China. However, our accounting system can not be recognized internationally, which is not conducive to foreign investors to understand the operating conditions and development potential of China enterprises, and it is also not conducive to domestic enterprises to raise funds internationally. Now it has reached the point where it must be changed. The main goal of this reform is to establish a unified national economic accounting system and integrate it with international practices. In order to cooperate with this major accounting system reform, domestic financial management software needs to keep up with the pace of accounting system reform, modify and improve the original software, and continue to maintain the advantages of close integration, easy understanding and operation between domestic software and China's accounting system. Considering China's political, economic, legal and cultural accounting environment, China's accounting system still shows its own characteristics in accounting management, accounting system and accountant qualification certification. No matter what software wants to enter China's financial management software market, it must make some necessary changes according to China's accounting system. Without changes, there will be no market advantage.
(six) to broaden the channels for enterprises to contact capital and support the rapid development of accounting information industry.
A common phenomenon in the development of high-tech enterprises is the extraordinary and leap-forward development of small enterprises. In almost every stage of development, there will be new products with market potential, and some small enterprises will grow into new industrial forces as long as they are effectively supported by funds. This is the case with UFIDA and Kingdee in China. In the past, there were no large enterprises in China's information industry, one of the most important reasons was that the financing channels of enterprises were not smooth, and the capital investment could not keep up with the development speed of enterprises. In foreign countries, venture capital is the "catalyst" of high-tech enterprises and the most effective financing channel for small and medium-sized enterprises to invest in R&D and expand their scale. In order to support the development of small and medium-sized enterprises, China should establish venture capital funds. In addition, the GEM stock market should be established as soon as possible and the listing conditions of high-tech enterprises at home and abroad should be relaxed. State-owned commercial banks should also increase credit support for domestic enterprises to ensure the sustainable development of China's accounting information industry from capital investment.
(seven) to adopt the government procurement policy of "homogeneity first" to promote the development of national industries.
The degree of accounting informatization in administrative institutions has always lagged behind that of enterprises, but the future market prospect is very broad. The financial management software market of administrative institutions has always been dominated by domestic enterprises, and most of the market share can be included in the scope of government procurement. While opening the government procurement market, it is necessary to maintain this part of the market share of domestic enterprises. Therefore, the government can use international rules and practices and government procurement policies to protect national industries and support the development of domestic enterprises. For example, western countries generally give domestic bidders 10%. 30% discount, and it is required to give priority to buying domestic products under the same price and performance. Our government is establishing a unified government procurement system through financial departments at all levels. When formulating government procurement and equipment policies, we can adopt appropriate protection policies for domestic accounting information industry according to the principle of "homogeneity first" to provide more development opportunities for national industries.