The main body of accounting services in the market economy of Jing Zhou City is currently mainly composed of small and medium-sized enterprises; each year, small and medium-sized accounting firms mainly provide its traditional class audit, proxy bookkeeping, capital inspection and other services. However, due to the fact that current small and medium-sized accounting firms in Jing Zhou have the characteristics of a single structure, a large number of organizations, fierce competition and so on, these probably result in the slow development of small and medium-sized accounting firms in the local market. Based on an analysis on the current status of the development of small and medium-sized accounting firms in Jing Zhou, and the problems that may be encountered in their further development, this article proposes a series of targeted development recommendations to seek the long-term development of small and medium-sized accounting firms in Jing Zhou.
References
[1]
Cha, Y. F. (2018). Audit Risk Issues for Small and Medium-Sized Accounting Firms. Times Finance, No. 2, 223, 227.
[2]
Chen, M. D. (2008). Development Opportunities and Management Optimization of Large and Medium-Sized Accounting Firms in Hubei Province. Huazhong University of Science and Technology, Wuhan.
[3]
Fan, L. L., & Liu, P. P. (2011). On the Development Strategy of Small and Medium Accounting Firms in China. Financial Newsletter, No. 1, 44-46.
[4]
Huang, Z. M. (2018). Study on the Differentiated Development of Small and Medium-Sized Accounting Firms under the New Situation of Deepening Reform. Operators, 32, 31-32.
[5]
Khurana, I. K., & Raman, K. K. (2004). Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence form Anglo-American Countries. The Accounting Review, 79, 473-495. https://doi.org/10.2308/accr.2004.79.2.473
[6]
Li, Y. M. (2012). Study on the Sustainable Development Strategy of Small and Medium Accounting Firms. Zhenjiang: Jiangsu University of Science and Technology.
[7]
Liu, P. H., & Guo, Q. (2003). The Path Forward for Small and Medium-Sized Accounting Firms (pp. 42-43). Hubei Audit.
[8]
Outline of the Thirteenth Five-Year Plan for Jing Zhou City’s National Economic and Social Development. http://www.jzrd.gov.cn/zhuanti/changweihuigongbao/201601/gongbao/2016/0627/9882.html
[9]
Wu, W. X. (2019). Exploring the Development Strategies of Small and Medium-Sized Accounting Firms. Management Watch, No. 34, 176-177.
[10]
Xu, H. L., & Li, Y. N. (2009). Problems and Responses of Small Accounting Firms. Financial Newsletter, No. 7, 101-102.
[11]
Zhang, L. Y. (2016). Analysis of the Problems and Countermeasures of Business Expansion of Small and Medium-Sized Accounting Firms. China Business News, No. 35, 177-178.
[12]
Zhang, X. W. (2017). Research on the Development of Small and Medium-Sized Accounting Firms in the “Internet+” Environment. Modern Business, No. 25, 141-142.
[13]
Zhao, J. L. (2016). The Survival Status of Small and Medium-Sized Accounting Firms and Development Strategies. Market Research, No. 5, 32-33.