How do accounting firms carry out accounting consulting and accounting services?

Internationally, accounting consulting and accounting services have become the main business of accounting companies in developed countries. On the other hand, the practice content of most accounting firms in China is narrow, mainly engaged in auditing and capital verification, accounting for more than 85% of the total income, and the proportion of consulting service income to the total income is less than 15%, which is far from the international level. This is not conducive to China's certified public accountants to go to the market in an all-round way, to give full play to the role of accounting firms in the market economy, and to the vigorous development of ship injection accounting. The reasons for the narrow scope of practice of accounting firms in China are both external conditions and internal factors. Externally, auditing and capital verification is a statutory business, while accounting consulting; Accounting service business is not the statutory business of certified public accountants, so it is impossible for people to entrust it voluntarily. In terms of internal factors, most accounting firms in China are small and medium-sized, with small scale and weak strength, so it is difficult to give full play to their overall advantages; In addition, some enterprises are eager for quick success and instant benefit, and invest less in expanding their business areas; Especially due to the lack of valuable consulting and service products, the professional advantages of certified public accountants are far from being brought into play. With the further improvement of China's investment environment, there are more and more foreign-invested enterprises in China, with the continuous development of foreign trade business, expanding economic exchanges and strengthening foreign-related taxes. The major reform of the management system of aluminum bank by the state has broken through the traditional monopoly operation mode of the bank; At present, the diversification of financial services, the standardization of corporate loans and repayments, and the frequent introduction of new financial laws and regulations: business operators are eager to obtain financial information and advice on loans, credit cards, foreign currency transactions, insurance and so on. With the establishment of the new enterprise system, the improvement of the national macroeconomic environment, and the realization of the goal of three-year reform and solving difficulties, state-owned enterprises have been pushed out of the predicament, and at the same time, operators have realized the truth of relying on management to survive and ignoring benefits with information. With the emergence of joint-stock system, joint-stock cooperative system and joint ventures, private enterprises have sprung up like mushrooms after rain. And it needs a lot of consulting and accounting services. Therefore; The accounting consulting and accounting service market of accounting firms is very broad and has bright prospects. Therefore, we should assess the situation and actively explore accounting from a strategic perspective. Consulting and accounting services. As a matter of urgency, accounting firms should gradually promote their consulting and services: products; Let customers accept the consultation and service of certified public accountants, so that customers can still get tangible benefits through consultation and follow-up, so as to win and develop the market; At the same time, accounting firms should also strive to improve the professional level of accountants concerned about disputes and improve the quality of consultation and service. To achieve these two points, the author believes that we should start from several aspects. First, attach importance to the guiding role of management proposals and open up the consulting service market. Management proposals are audited by certified public accountants. By-product The management suggestions defined in Independent Auditing Practice Announcement No.2 refer to the written suggestions made by certified public accountants for major internal control defects that may lead to major misstatement or omission of the audited entity's accounting statements. There is a gap between this definition and the meaning of "management proposal" compiled by certified public accountants in some countries such as the United States, but this does not affect the communication between certified public accountants and customers on management proposal. On the contrary, certified public accountants should care about the interests of customers and future prospects. At present, there are not many management proposals issued by certified public accountants in China. Even if there is a problem with the internal control system, only certified public accountants pass the examination. Then, if certified public accountants get economic benefits after paying attention to the suggestions that help them understand, the value of your service will naturally be reflected. You will win the appreciation of customers and win the business market, and customers will become your most powerful advertisers. . Therefore, accounting firms should guide certified public accountants to make full use of management proposals to show themselves, publicize themselves and broaden their business scope. Second, establish accounting economic information files; Provide sufficient information sources for accounting consulting and accounting services. The world is entering an era of knowledge economy based on the production, distribution and use of knowledge and information, and information is the core of knowledge economy. As an accounting service center, an accounting firm should first become an accounting information center, so as to fully reflect and play the role of certified public accountants as a "think tank" in economic activities. Therefore, accounting firms should widely collect all kinds of accounting economic information through various channels, and establish information databases by computer, such as industry profit information and market hot-selling products information. Market unsalable product information, national financial and tax laws and regulations information, and so on. With this information, certified public accountants can know fairly well in consultation and service. Third, we should improve the professional quality and knowledge level of certified public accountants. In order to expand the accounting consulting and accounting service business by perfecting the management scheme and establishing the accounting information database, this paper probes into the present situation of most small and medium-sized accounting firms in China. No matter from the personnel quality. Neither technology nor equipment can meet the needs of knowledge economy and information industry. As the saying goes, strike while the iron is hot. Because of comparison, we need to constantly learn and update our knowledge: increase our talents, distinguish the good from the bad, and master a solid line. In practice. Ning Jie's experience and lessons. To improve the learning content of certified public accountants, we should not only complete the follow-up education, but also learn a series of knowledge such as enterprise management, marketing, public relations and computer application in combination with accounting consulting and accounting services to adapt to the expanding accounting consulting and accounting services. For accounting firms, first of all, we should do a good job in personnel training and staff training to improve the overall quality of the firm; Secondly, we should speed up the automation of CPA's work and change the current situation that CPA mainly relies on manual work. The firm should put the computer hardware and software engineering of certified public accountants on the work agenda, at least in the near future development plan. On this basis, gradually realize information networking and long-distance transmission, promote the spread of individual intellectual resources to the whole intellectual resources, and realize knowledge sharing. Only in this way can we provide customers with quality services at the lowest cost and in the shortest time. Shi Yanwei