AbouttheMinistryofFinanceAccountingSecretaryLiuYutingInterpretationofaccountingfirmservicechargemanagementapproachJanuary27,DevelopmentandReformCommission,MinistryofFinancejointlyissuedthe<<CPAservicechargemanagementapproach>>(NDRCPrice[2010]No.196(hereinafterreferredtoas<<>>chargingmethod,whichisChina’sCPAindustryServicechargemanagementfirstnationalspecificationfileisthedevelopmentandReformCommission,MinistryofFinance<<takepracticalactiontoimplementtheStateCouncilonAcceleratingthedevelopmentofChina’sMinistryofFinanceforwardedtheCPAprofessionSeveralOpinions>>(GuoBanFa[2009]No.56(hereinafterreferredtoas<<>>’sanimportantnumberofviewscontent,butalsoCPAstudyandpracticethescientificconceptofdevelopmentactivitiesrectificationstageofamajormove.<<>>chargingapproachthereleaseofthespecificationCPAThepracticecharges,1effectivelycurbtheCPAindustrypricecompetition,improvethequalityofserviceaccountingfirm,topromotethesustainedandhealthydevelopmentofgreatsignificance.First,thechargingmethod<<>>formulatebackgroundCPAisrestrictingourservicechargesaretoolowandhealthydevelopmentoftheCPAprofessionisanimportantfactor,butalsotheindustryinrecentyears,generallyreflecttheoutstandingproblems.Astheparticularityofauditservices,coupledwiththeoverallsizeofasmallaccountingfirm,quantity,marketpositioningandservicehomogeneitywithintheindustrytherehasbeenaphenomenonoflow-pricecompetitioninthepastinsomeplacesdeveloplocalCPAFeesdueage,seriouslowstandards,theobjectiveisalsocausedbyCPAdifficulttoraisethelevelofchargesinrecentyears,inmyministrytopromotebiggerandstrongerstrategicandpolicyguidance,optimizationandintegrationofanumberofmedium-sizedaccountingfirm,strongunion,thephenomenonoflow-pricecompetitionwithinacertainrangehasimproved,butthe2smallviciouscompetitionamongCPAsproblemisstillveryprominent.hiringaccountingfirmsbiddingwayasthepopularityofone-sidedemphasisonevaluationcriteriaofferfactorsthatmakepricecompetitionismoresuperficial.Alongwithpricecompetition,alsoappearedspecifybusiness,paycommissions,rebatesandotherindustriesunspokenrules.Lowfeehasmanyhazards.Firstly,lowchargescannotbesupportedbyaccountingfirmauditingtheimplementationofauditproceduresnecessarycosts,sothatauditqualityisdifficulttoguarantee.CPAistheprotectorofthepublicinterest,theauditfeesaffectbusinessaccountantFirmquality,alsoathreattothepublicinterest.Secondly,theCPAprofessionisintelligence-intensiveindustry,talentisthefirm’scoreresources.toolow,theindustryisdifficulttosupportthechargesreasonablewagelevel,makingithardtocultivatealargenumberoftalentsloss,whichisnotconducivetothesustainabledevelopmentsector,andfurtherthreatentoauditquality.third,designatedservices,paycommissions,rebatesandotherunhealthybehaviorscontributetotheindustry,butalsoeasytobreed3corruption,therefore,pricecompetitionunderminesCPAindependenceandunderminethehealthydevelopmentofthebase.Itisbecauseoftheseriousdangersoflow-pricecompetition,anumberofopinions>><<governthisissuewillacceleratethedevelopmentoftheindustryasoneoftheobjectives,proposedto“effectivegovernancespecifyingbusiness,kickbacksandotherimproperconduct,”andfromthenormtollontheindustrypracticetosupport.Second,thechargingmethod<<>>makingprocess“Theintroductionofchargingmethods>>afterathoroughdeliberation.2008March,accordingtothesurveytounderstandandreflectthesituationintheindustry,welaunchedCPAcharges...