我国中小型会计师事务所的发展及现状分析 摘要：本文的主要内容是研究会计师事务所的前景问题，简述会计师事务所的发展历程

和目前现状，再通过访问会计师事务所从业人员的形式，对一部分会计师事务所进行了调查研究，对这部分事务所存在的问题进行分析总结，并结合事务所从业人员的意见和看法给出了一些解决的建议，分析会计师事务所这个行业的发展潜力，是否具有非常好的发展前景，如果要有更好的发展该如何去做。 关键词：注册会计师 会计师事务所 问题分析 发展前景 Abstract The main content is to study the prospects of accounting firms, accounting firms outlined the development process and the status quo, and through access to employees in the form of accounting firms, accounting firms on the part of the investigation carried out, this part of the transaction The problems were analyzed and summarized, combined with firm views and opinions of employees are given a number of their suggestions, and analysis of accounting firms in the industry development potential, whether it has a very good development prospects, if there is a better The development of what to do. Key words: Certified Public Accountant, Certified Public Accountants, Situation analysis,

Prospects 目 录 一、简述我国会计师事务所的发展历程 ...................................................................................................... 1 二、我国会计师事务所的现状介绍及存在的问题 ...................................................................................... 2 （一）我国会计师事务所的现状 .................................................................................................................. 2 1.收入规模 .............................................................................................................................................. 2 2.注册会计师人数 .................................................................................................................................. 3 3.业务规模 .............................................................................................................................................. 4 （二）结合实际中会计师事务所的情况阐述存在的问题 .......................................................................... 4 1.执业人员行为不规范 .......................................................................................................................... 5 2.人员流失 .............................................................................................................................................. 5 3.没有知名度 .......................................................................................................................................... 6 4.规模小，人员配置不全 ...................................................................................................................... 6 5.风险意识和责任意识 .......................................................................................................................... 6 6.市场定位比较模糊 .............................................................................................................................. 6 7.执业质量差 .......................................................................................................................................... 7 8.规模扩大比较困难 .............................................................................................................................. 7 三、针对存在的问题提出的对策建议 .......................................................................................................... 7 （一）从改善外部环境来看 .......................................................................................................................... 7 1.改善执业环境 ...................................................................................................................................... 7 2.完善法律法规体系 .............................................................................................................................. 8 （二）从改善事务所内部来看 ...................................................................................................................... 8 1.完善公司内部管理，培养人才 .......................................................................................................... 8 2.严格质量控制 ...................................................................................................................................... 8 3.寻求公司发展机遇，拓展业务领域 .................................................................................................. 8 4.细分市场，发展品牌 .......................................................................................................................... 9 5.变劣势为优势 ...................................................................................................................................... 9 四、总结 .......................................................................................................................................................... 9