Analysis of the current situation of certified public accountants At present, there are more than 250,000 certified public accountants in China and more than 300,000 employees in the whole industry. As of 20 14, 12 and 3 1, AICPA has 8295 group members (accounting firms), including 40 registered securities and futures accounting firms, and1/large mainland accounting firms approved to audit H-share enterprises; There are more than 200,000 individual members, including 99,045 certified public accountants, 684 senior members, honorary members 17 and non-practicing members 103566. The CPA industry serves more than 4.2 million enterprises and administrative institutions, including more than 2,500 listed companies. In 20 13 years, the business income of the whole industry reached 56.3438+0 billion yuan, maintaining a double-digit growth level for many years.
Certified public accountants can choose their jobs 1. accounting firm
The four major accounting firms must be PricewaterhouseCoopers, KPMG, Deloitte and Ernst & Young. Its working environment is superior and its salary and benefits are good, but it also means high-intensity work. Being able to enter an accounting firm is a good choice for fresh graduates. First of all, they can accumulate a lot of audit experience and lay a good foundation for choosing easier jobs in the future.
The income function of the four majors reaches 654.38+ 10,000/year. After working for 3-5 years, the annual salary can reach about 400,000. If they become partners, the annual salary is not a problem. Domestic accounting firms are paid less, but there is still an annual salary of 250 thousand.
2. Investment banks
Goldman Sachs, Morgan Stanley, Citigroup Global Investment Bank, Lehman Brothers, Deutsche Bank, Credit Suisse First Boston and ubs warburg are all first-class overseas investment banks. If you want to enter these internationally renowned investment banks, you must have enough work experience and good academic qualifications in Beijing, and the corresponding treatment is also very high. The annual salary of fresh graduates (masters) can reach 700,000-800,000: Goldman Sachs Tokyo 900,000/year, Germany Asia Pacific 750,000/year, Morgan Stanley Beijing 250,000/year, and the general year-end dividend is calculated separately.
3. Domestic commercial banks
Commercial banks have a great demand for talents who can pass the CPA exam. Both fresh graduates and previous graduates can take it as their career development direction. If they want to have broad prospects in the bank, it is necessary to study for a certificate. However, the salary of domestic banks is lower than that of foreign investment banks.
Why is the CPA's salary so high? There is a big gap between certified public accountants in China, especially in large and medium-sized cities. The average salary of ordinary staff in general accounting firms in developed areas such as Beijing, Shanghai and Guangdong is about 5,000 yuan. If you pass the exam and get the CPA certificate and have the right to sign, your annual income can soar directly to one million.
In addition, after working in a firm for a certain number of years, certified public accountants have great opportunities to become senior financial managers and chief financial officers (CFO) of large and medium-sized enterprises. This is also the reason why notes are known as the "first golden occupation" in the accounting field.
Certified public accountant is a professional qualification, and it is a qualification to engage in auditing business in an accounting firm, regardless of advanced or intermediate level.
The salary of an accounting firm is not fixed in time, and there is no distinction between monthly salary and annual salary. The wages of employees of general accounting firms (including certified public accountants) include fixed part and benefit part. The fixed part refers to the basic salary, and the factors to be considered include the basic living expenses, the position held, professional qualifications, working years, service years in the firm, etc. The welfare part refers to the bonus or commission calculated according to the current work performance. The former accounts for a small proportion, and the so-called high betting income is mainly in the latter. Because the note board can serve as the presiding judge, sign the report and bear legal responsibility, the distribution of the note board is better than that of other personnel. If you are a department manager or above, you should be inclined if shareholders or partners have other income dividends.
Although the examination for certified public accountants is difficult and the examination period is long, the number of certified public accountants has only increased in recent years, indicating that the gold content of certified public accountants is very high, which is very helpful for future promotion and salary increase.