中国本土会计师事务所发展分析

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1、本土会计师事务所发展分析发挥重要、应有的作用，必须通过政府、注册会计师行业、企业以及社会公众的共同努力；着重对完善注册会计师行业的职业环境、完善注册会计师职业制度，扩大本土注册会计师事务所的经营规模，提高执业质量等。关键词：本土事务所：发展分析本土会计师事务所发展分析Abs；tractTheindustryofCertificatedPublicAccountant(“CPA'’)isaproductofcommodityeconomydevelopingtocertainextent．Withthediv

2、isionoflaborspecializationdevelopsandtheincreasinglycomplexeconomictransactionsemerge，verificationservicesprovidedbyCPA，asallindependentthird—party,areplayingallincreasinglyimportantroleineconomicdevelopment，SOtheCPAindustryhasalsoseenallunprecedenteddevel

3、opment．Inourworld，theCPAindustryinthosecountrieswithmoredevelopingeconomycertainlygowsrapidly．Sincethesocialisteconomyreconstructionresume，theCPAindustryofChina，whichisthejointproductofChina'sreformsandopeningupanddevelopmentofthemarketeconomy,hasalwayssha

4、redcommondestinywithChina'seconomy．WiththecontinuousandrapiddevelopmentofChina'seconomy,theCPAindustrywillgrowstrongerandstrongerintheCOUI'Seofprovidingservicesforeconomydevelopment．AlthoughChinalSCPAindustryhasseena20syear-oldreestablishmentandreconstruct

5、ionperiod，underthecircumstanceofmatureprofessionalsystem，acceleratedpaceofdevelopment，favorabledevelopmentmomentumandfuriouscompetitionofthewholeindustry,localaccountingfirmsflintilyfacethefatefulmomentoflifeordeath．Ontheonehand，thereisintrinsicconflictbet

6、weenprofessionalethicandoperationobjective．Especiallyunderthepressureandinterferencefromthegovernmentalregulatoryauthoritiesandthemanagementoftheauditee，theaccountinginformationisdistortedtosomeextentandlocalaccountingfirms、developmentarebadlyrestrictedand

7、theirpublichonestyandfairnessarebadlydestroyed；ontheotherhand，aftertheentryofWTO，manyforeignaccountingfirmsrushintoChina—abigandprofitablemarkettocompetewithlocalfirmswithjustonly20s—year-olddevelopmenthistory．Contrastwiththosematuredforeignffl／71qSinrespe

8、ctofprofessionalqualification，operationmechanismoroverallstrength；ourlocalfirmsCan’tfi曲tagainstforci印counterparties．What’Smore,thegovernmentalauthoritiesdiscriminateagainstlocalfirmsandformulatepoliceswhichgr