山东省会计师事务所发展策略研究

Development Strategy on Accounting Firms in Shandong Province

从山东省会计师事务所的发展现状入手,针对山东省会计师事务所发展中存在的问题,剖析了制约山东省会计师事务所做大做强的原因,并提出了借助政府力量推动山东省会计师事务所做大做强的建议:改革注册会计师协会管理体制;提高会计师事务所的进入门槛;规范审计报告的出具;引导企业理性选择会计师事务所;合理调整执业收费标准,在政策上给予扶持。

Starting from the development of accounting firms, in view of the problems in the development of accounting firms in Shandong Province, the essay analyzes the constraints of the reasons for accounting firms in Shandong Province becoming bigger and stronger, and puts forward the proposals to enlarge and strengthen accounting firms in Shandong Province under the aid of the forces of government： to reform management system of institute of certified public accountants ; to raise the threshold to enter the accounting firm; to issue standard audit reports; to guide the rational choices of enterprises on accounting firm; to adjust the standard of practice charges reasonably and give support in the policy.