| Summary: | 碩士 === 淡江大學 === 會計學系 === 91 === After Mainland China’s economic reformation, Taiwanese businessmen successively go there to invest for new plant. Though, most of Taiwanese businessmen who willingly invest in Mainland China, are faced the same matters, such as tariff, foreign currency, contract for trading, etc. Besides, the unacceptance from the Taiwan’s financial institutes to the audit from Mainland China’s CPA affects the channels of bank loan of Taiwan’s small and medium enterprises. When Taiwan takes part in WTO, CPA is very active in expanding the business territory in Mainland China, especially after the first open for the test of China’s CPA, Taiwanese applications for the tests are increasing, which reveals the tendency for Taiwan’s CPA Firms to develop in Mainland China.This study adapts the analysis of the personal case by interviewing some CPAs which take part in the development for establishment of the service branches for Taiwan’s CPA Firms in Mainland China, and focuses on the discussions of the current development conditions, the influential factors, and the difficulties that they encounter.The results of this study: to the current development conditions, CPA Firms often by the means as the consultants of business administration develop in Mainland China and provide service particularly to Taiwanese Businessmen; to the influential factors, that are to follow the customers, to expand markets, to reduce the cost, competition, and environment factors; to the difficulties they encounter, the problems to be solved are the how to expand business, how to manage employees, etc.
|
|---|
