(a) from the after-tax profits.

(2) It shall be distributed by the controlling shareholder from the executive compensation and bonus.

(3) Funds from issuance or allotment.

(four) from the risk reserve investment income.

(5) from operating income.

Limitations of risk reserve

First of all, the accrual ratio is unscientific. The occupational risk fund is drawn according to the proportion of 10% of the accounting firm's operating income, and the top is not capped, which leads to higher and higher book value, which is not conducive to the firm's use of funds and seriously affects shareholders' dividends.

Secondly, due to the supervision mode of the Institute of Certified Public Accountants, some accounting firms have made false reports, omitted reports, failed to mention or use them for other purposes, and privately divided profits, so the fund management actually exists in name only.

In addition, there are regional tax differences on whether to deduct the professional risk fund as expenses, which is not conducive to the fair competition and healthy development of accounting firms in different regions.

Under the limitation of these system defects, it is difficult for professional risk funds to form the backbone of risk prevention in accounting firms.

Therefore, the implementation of occupational risk fund should be combined with other financing methods such as providing liability insurance.

Risk reserve

Taking the Exchange as an example, its risk reserve system is stipulated as follows:

The sources of risk reserve include: ① 20% of transaction fee income (including preferential relief for members) drawn by the exchange from management fees; (two) other income in line with the provisions of the national financial policy.

When the balance of risk reserve reaches 10 times of the registered capital of the exchange, it may not be withdrawn after the approval of China Securities Regulatory Commission.

Risk reserve must be accounted for separately and stored in a special account, and shall not be used for other purposes except to make up for risk losses.