浅谈我国会计师事务所的发展

A Study on the Further Development of Accounting Affairs Offices in China

我国会计师事务所面临着审计环境不完善,审计风险日趋复杂,审计质量偏低、审计诉讼爆炸,竞争加剧、业务受损,优秀人才大量流失,会计师业务素质和专业技术能力要求越来越高,会计后续教育滞后等严峻形势。为此,应采取的相应措施有:政府和社会从宏观方面为会计师事务所的发展创造条件;会计师事务所要勤练内功,完善自身,提升与国际会计公司竞争的能力;提高会计人员的个人素质,从根本上实现全行业水平的提升。

The paper analyzes tho problems concerning the accounting affairs offices in China; the undesirable auditing environment, the complexity of auditing risks,the low auditing quality, the explosion of auditing litigation, the keener competition of industries, the loss of trade and professional talents, the higher requirement of accountants＇ professional qualities and the urgent need of the continual education of the stuff, etc. Effective measures should be taken： government and society creating favorable macro-conditions to the development of accounting affairs offices, industries perfecting inner management to enhance competitiveness with other international accounting companies, and stuff further improving skills and competence, and thus, achieving a substantial improvement of the over-all qualities of the accounting affairs offices.