Not long after the meeting ended, Zhong Ying answered a phone call, and then said to Fu Xin: "Brother Fu Xin, my father called just now and asked us to come over for dinner in the evening." ”

"My dad called?" Fu Xin looked at Zhong Ying suspiciously, since he Fu Xin and Zhong Ying got married, he moved out of the house in the municipal party committee compound and lived alone, but often, Li Fanghua would still call and call Fu Xin and Zhong Ying to come over for dinner. But if you want to say that Fu Zhenbang called, this is really the first time.

"Yes. Dad didn't say anything on the phone, but he seemed to be very angry......" Zhong Ying looked at Fu Xin with palpitations and said.

"Angry?" Fu Xin thought about it, but couldn't think of what it was for a while, so he nodded and said, "It's almost time now, let's go over and see what's going on?" ”

"Hmm." Zhong Ying replied without any hesitation.

……

As soon as they opened the door, Fu Xin and Zhong Ying noticed that something was wrong, there was always a strange atmosphere in the room, the two glanced at each other and walked in.

"Brother, sister-in-law, are you back?" Fu Xin put his coat on the hanger at the door, and a voice came from inside, this voice was very familiar to Fu Xin, but it was a little long gone.

"Second brother, when did you come back.? Why don't you tell me, I'll arrange for someone to pick you up! Fu Xin said in surprise.

Fu Jiu's face was slightly red and replied: "Brother, you are so busy with work, I won't make trouble for you, and it's the same if I come by shuttle alone, don't you see I'm coming back?" ”

"Hmm." Fu Xin nodded, looked at Fu Lao, and said, "Not bad." Your kid went to a university and has a much more cheerful personality. The person is also a lot stronger. ”

After speaking, Fu Xin punched Fu Lao in the chest. "How?" he asked. You're officially graduating now, aren't you? Come to my company to help, the position of treasurer will be yours in the future, which is why I let you study statistics in the first place. ”

"Don't mention this bastard, I'm pissed off." Fu Zhenbang, who was sitting inside, suddenly roared out.

Fu Xin and Zhong Ying's eyes were immediately attracted by Fu Zhenbang, and then, Fu Xin glared at Fu Lao. Shen Sheng asked, "What's going on?" ”

"This bastard has grown up, he wants to go out independently, and wants to borrow money from you, 100,000 yuan, he is embarrassed to speak, so he came to your mother, and wants your mother to help him say, you also know your mother's temperament, she just spoils you too much!" Fu Zhenbang roared angrily: "If it weren't for me, I just entered the door." Hearing this girl's words, I don't know what he's going to do? ”

"Dad, don't be angry yet." Fu Xin comforted, "What does he want money for?" If he has the right reasons. There's no reason why I shouldn't lend it to him! ”

"I'm ......" Fu Lao stopped again blushing.

"He?" Fu Zhenbang glanced at Fu Lao and said, "This bastard wants to learn from you and start a company." What is it called, I said. Did he do it? If it was the third child, I wouldn't have such a big opinion. I don't know the personality of a few of you, just her rigid appearance, can she open a company? ”

"100,000 yuan, I also admit it, this is nothing to you, but if you put this 100,000 yuan outside, it is a huge amount of money! What if I lose money? Not to mention that you asked him to study statistics in the first place, just to get him to come back and help you. Fu Zhenbang roared angrily.

"Dad, you should be quiet for a while, let me ask the second child what he thinks first." Fu Xin was more rational and appeased Fu Zhenbang.

Fu Zhenbang snorted coldly and replied, "You ask first, I think he can say it?" ”

"Let's go find a stool first! Standing in the doorway is not a matter either. Zhong Ying, who had never dared to speak, found an opportunity at this time and said immediately.

Fu Xin and Fu Lao both looked at each other and nodded, agreeing.

"Second brother, let me ask you, what inspired you to open this accounting firm? If you want to say that it is a whim, I will not give you the money immediately, as my father said, 100,000 yuan is nothing to me, but outside, it is still a huge amount of money, I don't want you to spend the money so hastily. Fu Xin said calmly.

Fu Lao lowered his head, and when he saw Fu Xin asking, he immediately raised his head and said seriously: "Brother, what I want to do is by no means hasty, I have not read books in vain in the past few years, I have understood, my country's certified public accountants are really backward compared to foreign countries." ”

"That's what I thought, 1978, 11. Session III. Zhongquan. After the meeting, with the implementation of China's economic construction policy of "opening up to the outside world and invigorating the interior", the social development has been promoted. Lord. The development of the planned commodity economy has created conditions for the reconstruction of the CPA system.

In December 1980, the Ministry of Finance promulgated the Interim Regulations on the Establishment of an Accounting Consultant Office, which marked the restoration of my CPA system and the beginning of its reconstruction.

On January 1, 1981, Haihai City established the first accounting firm in the country after the restoration and reconstruction of the CPA system.

So far, there are 500 certified public accountants and 80 accounting firms in China. The main business of these certified public accountants and accounting firms is to audit foreign-invested enterprises and provide accounting consulting services.

And we have internal CPAs and accounting firms, our country tends to be close to none.

On the other hand, the top eight international accounting firms, Arthur Andersen (Arthur_Andersen), Pricewaterhouse (Price_Waterhouse), Arthur_Young, Ernst & Whinney, Deloitte. Haskins. Sells (Deloitte_Haskins & Sells, DHS), Tudge. Ross (Touch_Ross & Co., TR), KPMG (Peat_Marwich) and Coopers & Lybrand.

Among them is Deloit. Haskins. Sells (Deloitte_Haskins & Sells, DHS) and Tudge. The accounting firm of Touch_Ross & Co., TR set up an office in Sea City as early as 1917 and later ceased operations. In October 1983, Deloit. Haskins. Sells (Deloitte_Haskins & Sells, DHS) and Tudge. Ross (Touch_Ross & Co., TR) accounting firm has once again entered our country. The first permanent representative office was established in Beijing.

In 1981, Ernst & Young, a joint firm of Arthur_Young and Ernst & Whinney, obtained the approval of the Chinese government to set up an office in Beijing, becoming the first international professional service firm to be established in China.

KPMG (Peat_Marwich) was the first permanent representative office in Beijing in October 1983.

Arthur Andersen (Arthur_Andersen), Pricewaterhouse (Price_Waterhouse), and Coopers & Lybrand also entered China in 1983.

These eight major accounting firms. As soon as I came in, I snatched a lot of accounting business in my country and earned a lot of foreign exchange from it, and seeing this situation, I came up with the idea of opening an accounting firm, so after graduation, I did not go home immediately, but prepared to set up a company with some classmates in Beijing. ”

"That's a good idea." Seeing that Fu Zhenbang's face softened a lot, Fu Xin simply praised Fu Lao. Ignoring Fu Zhenbang's cold snort, Fu Xin continued to ask: "So, I want to ask you, what do you think is the current situation of accounting firms in our country?" ”

"There are many problems in accounting firms in China, and I think the main problems are as follows.

First, the CPA lacks experience and professional competence. CPAs have good professional competence and can cost-effectively complete the business entrusted by the client, but if they lack sufficient knowledge, skills and experience, it is difficult to be competent to work in the entrusted business environment, which will bring harm to the client and even the public.

In this regard. When I practiced in my junior year, our professor led us to conduct a practical investigation and found that the problems existing in accounting firms are mainly manifested in the following two aspects: first, the accounting firm conceals and fails to disclose the false financial and accounting information of the company that has been identified; Second, there are still major omissions in the audit of the company's financial information by accounting firms, that is, the lack of normal professional ability demand is also an unavoidable fact. In an institutional environment and social status quo where "bad money drives out good money", following professional ethics has become an "abnormal" move.

Second, the income of accounting firms in China is low. After the eight major international accounting firms entered the Chinese market. With its professional advantages and rich experience, it occupies a favorable position in the competition in the CPA industry. At the same time, you can also get more support from our government departments when conducting business.

In the context of the increasing segmentation of industry services, there are more and more potential competitors in the CPA industry. In addition to competition in the same industry, other alternative industries (such as management consulting, etc.) can also provide more professional and detailed services, because they do not need to comply with the practice standards of the CPA industry, which brings strong competitive pressure to the CPA industry.

Third, there is a lack of knowledge of foreign markets and experience in conducting international business. So far, no accounting firm in China has been able to obtain the qualification recognition of foreign capital markets and their regulatory agencies. This has become one of the bottlenecks faced by the development of China's accounting firms, and the development of China's accounting firms and their service objects have been positioned in the domestic market for a long time, which cannot conform to the rapid development of China's economy and the global economic situation.

Fourth, the accounting firm's internal control was deficient. At present, a considerable number of accounting firms in China have implemented a line-based management model in which the chief accountant is fully responsible and the deputy chief accountant is responsible for the audit business. This management model has the advantages of easy measurement of employees' work results and is conducive to mobilizing the enthusiasm of employees.

However, the shortcomings are also becoming more and more obvious: because personal income is closely linked to performance, it is difficult to ensure the rigor of the professional attitude of line personnel driven by interests, and it is also difficult to ensure the effectiveness of the operation of the risk management system and the quality of audit business.

Secondly, once the person in charge of the internal line of the firm goes to sea, the firm will inevitably face the danger of losing client resources. Moreover, because the deputy chief accountant actually controls the customer resources, senior managers, project managers and other human resources, as well as the right to review and issue most of the audit business reports, it is easy to create a situation that is difficult to control.

If these shortcomings are not taken seriously, they will have a serious impact on the asset control, business control and cohesion of the accounting firm, which will be detrimental to the enhancement of the brand value of the accounting firm......"

Fu Xin suddenly interrupted Fu Lao's elaboration and said: "Okay, you don't need to say it, just say what you just said, asset control, business control, cohesion, and brand value, I can agree to give you money, because few people understand these words, this is the essence of business!" I didn't expect to be comprehended by you. ”

"Hmph, I've understood the essence, let's see it later!" Fu Zhenbang snorted coldly and said, but everyone present could see that he agreed, but in order to protect his face as a father, he was hard-mouthed.

In fact, this is also Fu Xin, otherwise, it is really difficult to convince Fu Zhenbang, at present, the Fu family can make Fu Zhenbang who is angry listen to him, that is, Fu Xin. The others, hehe, don't have this ability for the time being, because they haven't been recognized by Fu Zhenbang yet.

"Dad, don't be angry, to be honest, this CPA, in fact, I have always considered doing it, but because of my limited energy, I have been putting it on hold, this is a very promising career!" Fu Xin said with a smile.

"Besides, his old-fashioned character, let's see first!" Fu Zhenbang is still hard-mouthed.

"People always change! I think the second child has changed a lot. Fu Xin smiled and persuaded.

"It's going to change...... Hehe! Fu Zhenbang sighed, shook his head, didn't say anything more, dragged a happy body, walked to the room with his hands behind his back.

Looking at his back, there is a sense of depression.

Waiting until Fu Zhenbang walked in and closed the door, Fu Xin said to the old: "Second, you are going to run an accounting firm, I agree, this is indeed a very promising profession Your vision is good, but the accounting firm is not so easy to do, 100,000 yuan, I am sure it is not enough, so let's do it, I will give you 500,000 yuan, and I don't want you to pay it back, you give me a 20% share of it, in addition, my father, he is also getting older, and people are a lot more conservative, he is worried about your future, will do that to you, I hope you don't blame him. ”

"Well, brother, don't worry, I won't." Fu Jiu nodded seriously, "In addition, brother, you give me 500,000 yuan, which only accounts for 20% of the shares, which is too much, 200,000 is good!" ”

"If you are asked to take it, you will take it, what are you polite to me?" Fu Xin glared at him and took out the majesty of being a big brother.

"Good...... All right! Fu Jiu reluctantly accepted, he was indeed guilty, he knew what his father meant, it was nothing more than to let him be steady, and not to live up to his brother's expectations, but he was ...... now

"Well, don't think about it! Everyone should have their own future, and no one else should interfere with him. Fu Xin saw Fu Lao's thoughts, patted her on the back, and comforted. (To be continued......)