吉林省会计中介服务业发展问题研究

Research on the Development of Accounting Agency Industry in Jilin Province

吉林省会计中介服务业为维护吉林省市场经济秩序、监督经济信息质量、促进经济健康运行发挥了重要的作用,但与国内发达省市相比,在规模、服务质量、效益等方面还存在着很大差距。由于吉林省经济发展水平较低、会计中介执业人员整体素质不高、人才流失严重、业务市场单一等因素的制约,会计中介服务业发展较慢。要实现吉林省会计中介服务业的跨越式发展,必须培育和建设和谐的事务所文化,以吸引和留住人才;推进事务所实行业务多元化战略;坚持会计职业道德教育,加强行业监管和自律;明确市场定位,完善事务所内部治理结构。

Jilin accounting agency industry has played a very important role in maintaining the market economic order,supervising the quality of economic information and promoting the healthy operation of the economy.However,compared with the domestic well-developed provinces and cities,there is still a big gap in terms of scale,service quality,efficiency and so on.As economics develops slowly in Jilin Province,the overall low quality of accounting practitioners in accounting agencies,serious brain drain,and business factors such as the constraints of the single market lead to the slow development of accounting agency industry.To achieve great-leap-forward development of accounting agency industry in Jilin Province,it is essential to attract and retain talents by nurturing and building a harmonious company culture.It is also necessary for accounting agencies to promote multiplication strategy and adhere to the accounting professional ethics.It is still vital for them to strengthen industry regulation and improve the internal governance structure.