(3) The distribution system must be integrated. The distribution system, the financial system, and the fund collection and payment system are interrelated and have the same origin. In other words, the distribution system is the core, the financial system is the carrier, and the fund collection and payment system is the means. A comprehensive review of the distribution systems of accounting firms at home and abroad can be roughly divided into two categories: share-based distribution systems and performance-based distribution systems. A scientific and reasonable distribution system should take into account the above two considerations and avoid the pure profit impulse and short-sighted behavior of "whoever pulls the business has the final say." Once partners and shareholders form a habitual mindset of seeking business and profit, it will inevitably lead to the unhealthy tendency of focusing on market development and neglecting the quality of practice, and focusing on personal interests rather than overall interests. This is contrary to and incompatible with promoting the healthy development of the firm. It is necessary to study and formulate a distribution system and performance evaluation system that is conducive to centralized management of the firm, conducive to the harmony and stability of employees at all levels, and conducive to enhancing the development potential of the firm. It is strictly forbidden to act independently, effectively avoid free-riding behavior, and effectively exert the incentives and constraints of the distribution system. Function. 4. Efforts should be made to promote the integration of market management (1) The market layout must be a complete game of chess. To achieve this goal, business segmentation and geographic segmentation are necessary. The so-called business segmentation means that the practice expertise and professional advantages of the firm's head office and branches must be considered in an overall manner, and high-quality resources must be concentrated to develop markets, win customers, and consolidate customers. For example, although the international "Big Four" all have relatively high overall market shares, they actually have their own strengths in different business fields, and they are not all the same. For example, it is generally believed that Ernst & Young has a lot of involvement in the financial field, and Puhua has done a lot of research in the energy field. Therefore, it is able to highlight key points and take into account the general aspects in market development. This is worthy of study and consideration. The so-called geographical segmentation is to reasonably divide the service "territory" between the head office and each branch within the scope of the firm to avoid internal friction and at the same time help reduce practice costs. Accounting firms, especially large firms, must look at both international and domestic markets, combine development strategies, market positioning and service capabilities, scientifically plan business segmentation and geographical segmentation issues, sow seeds for the sustainable development of the firm and accumulate strength. (2) It is necessary to achieve integrated business undertaking. Accounting firms should formulate a unified business undertaking system, clarify the scope of authorization, project management, approval procedures and various situations prohibiting undertaking, and strictly implement it. High-risk businesses such as securities and futures, restructuring and restructuring, finance, and foreign-related matters should be uniformly undertaken by the firm's management headquarters or head office. Branch offices are prohibited from undertaking business beyond their authorization or independently undertaking business projects that clearly exceed their professional capabilities. Securities and futures qualification firms are prohibited from collecting commissions from securities subcontracted by non-securities exchanges. Certified public accountants are prohibited from undertaking illegal business in their own names. The management headquarters or head office of an accounting firm must strengthen the evaluation and monitoring of the business undertaken by the branch office, promptly discover problems, and urge rectification. 5. Efforts to promote the integration of technical standards. The "Several Opinions" pointed out that "it is advocated that large and medium-sized accounting firms set up specialized technical support departments, quality control departments and information technology departments, and establish, improve and effectively implement whole-process quality control procedures." To promote the integration of technical standards, we should focus on the following tasks: (1) Unification of standard formulation. The firm’s own practice standards must be formulated in accordance with relevant national laws and regulations and the Chinese Certified Public Accountants’ Code of Professional Ethics, Auditing Standards and Practice Rules to ensure that internal practice standards are no lower than the basic standards of the country and the industry. It is necessary to strengthen education and training on professional standards, and improve the pertinence and effectiveness of education and training through various effective methods such as "teachers and apprentices", centralized training, simulation exercises and assessment tests. It is necessary to strengthen comprehensive and systematic research on professional standards, and focus on cultivating a group of technical experts who can provide suggestions for the formulation of national standards and serve as counselors, preachers and referees for the implementation of internal professional standards. Attention should be paid to the establishment of a database of demonstration cases of violations of professional standards, and practitioners should be warned to strengthen their risk awareness, improve their professional capabilities, and avoid making the same mistakes again. (2) Standardization of quality control. It is necessary to establish and improve the comprehensive quality control system of accounting firms, and strengthen effective monitoring of the entire process of business undertaking, competency, work delegation, field work, and supervision and guidance. It is necessary to strictly implement the multi-level review system of professional quality, and implement the three-level review system of comprehensive review of the project leader, general review of the department manager, and key review of the chief accountant to ensure that each level of review has clear division of labor, specific requirements, and adequate supervision. , avoid graphics and going through the motions. It is necessary to explore and implement the appointed reviewer system. The firm management headquarters or the head office will dispatch independent reviewers to the branches. The project leader and department manager will conduct first-level reviews at the same time. The independent audit risk management department and the independent reviewers dispatched by the headquarters will The project signing partner and the review partner will conduct the third-level review at the same time. It is necessary to especially strengthen the review and inspection of the practice quality of branches, increase the intensity of cross-review between branches, and use the practice quality of branches as a veto indicator for the performance evaluation of branch heads. Large and medium-sized firms should set up a full-time audit risk management department or similar functional department to fully participate in the review of practice quality, conduct regular or irregular inspections of audit work papers, and provide countermeasures and suggestions for the firm to prevent and control audit risks. (3) Major event reporting system. When an accounting firm branch encounters a major event in the course of its practice, it shall promptly report it to the management headquarters or head office.

When there are differences of opinion on major matters between the project team of the branch office and the technical support department of the head office, or between the project leader and the quality control reviewer, they must be submitted to the professional standards and other special committees of the head office for discussion and decision. The project leader of the branch shall not issue a business report before major matters are properly resolved. If there are major unresolved issues in the audit report, the branch office must submit a written report to the head office in a timely manner, and the type of opinion in the audit report can only be determined after receiving a clear answer. 6. Efforts should be made to promote the integration of information management. The "Several Opinions" emphasize the need to make full use of modern information technology means to comprehensively improve the informatization level of internal management of accounting firms, and basically realize that large and medium-sized accounting firms use information means to implement financial report audits, internal Control audits and provide other related services. In recent years, our country's accounting firms, especially the larger ones, have achieved positive results in informatization and have gradually narrowed the gap with their international counterparts. However, overall, there are still problems such as imbalance, unsystematic, and imperfection. , should follow the requirements of the "Guiding Opinions of the Ministry of Finance on Comprehensively Promoting my country's Accounting Informatization", further increase investment, accelerate work, and strive to achieve new progress in the following aspects: (1) Management system informatization. It is necessary to continue to promote remote working and strive to realize that no matter when and where, as long as you are connected to the Internet and through account identification and authority authentication, you can implement remote management and understand project progress, staffing, cost expenditures, etc. at any time. Information systems should be used to build bridges for horizontal and vertical communication between partners, management, project teams, and employees, and promote the timely transmission and effective communication of management information. It is necessary to use information technology to develop and construct data databases on human resources, professional standards, quality control, audit file management, etc., to promote the steady improvement of the internal management level of the firm. (2) Informatization of the audit process. In the new situation of rapid changes in information technology, the technology of traditional manual audit methods has obviously lagged behind, and there is an urgent need to vigorously promote the informatization of the audit process. The informatization of the audit process requires the use of information technology in the entire audit process, from customer understanding to business undertaking, from audit planning to control testing, from substantive audit procedures to step-by-step quality review, to the issuance of the audit report. Develop standard audit procedures. On this basis, certified public accountants can "follow the diagram", make appropriate "cuts" based on standardized procedures, and combine the individual characteristics of each specific client to implement the audit work step by step and generate audit drafts. This not only greatly improves the quality of the audit and efficiency, and the audit track of each practitioner and reviewer is recorded comprehensively, completely and clearly in the standardized audit procedures, ensuring the verifiability of the audit process. Large and medium-sized firms are encouraged to adopt joint development and other methods to solidly promote the informatization of audit processes, and the Ministry of Finance will provide guidance and assistance.