CAJ | 학술논문

随着我国改革开放和经济发展的需要,我国注册会计师行业得到了迅猛发展,中小会计师事务所因其灵活和巨大的发展潜力如雨后春笋般涌现。但是,这些中小会计师事务所在新的环境中发展艰难,面临着总体收费偏低、地区收费差异较大、人员素质较低、受大型事务所排挤等问题,其不容乐观的现状导致了事务所审计质量低下,影响了公众对审计行业的信心,加大了行业风险。为此,中小事务所应明确市场定位、提供专业化服务,同时,加强内部管理、提升执业质量,推行合伙组织形式、走联合发展道路,寻求事务所稳定持续的生存和发展空间。
수착아국개혁개방화경제발전적수요,아국주책회계사행업득도료신맹발전,중소회계사사무소인기령활화거대적발전잠력여우후춘순반용현。단시,저사중소회계사사무소재신적배경중발전간난,면림착총체수비편저、지구수비차이교대、인원소질교저、수대형사무소배제등문제,기불용악관적현상도치료사무소심계질량저하,영향료공음대심계행업적신심,가대료행업풍험。위차,중소사무소응명학시장정위、제공전업화복무,동시,가강내부관리、제승집업질량,추행합화조직형식、주연합발전도로,심구사무소은정지속적생존화발전공간。
With the needs of opening up and economic development,small and medium-sized accounting firms have sprang up like mushrooms because of their flexibility and great potential to expand.However,these small and medium-sized accounting firms are going through a hard time during their growth under the new condition.On the one hand,they are faced with unreasonable criterion for audit fees,which is low on the whole,and audit earnings in one places is out of line with that of another place etc.On the other hand,most of these accounting firms manage badly,such as low quality staff,low quality control.And all these problems would severely influence the audit quality and public confidence towards this industry.So,small and medium sized firms should have specific orientation,offer professional service,strengthen internal management,improve business quality,take the partern form,take the path of united development,look for steady and contious development space.