金融危机下吉林省会计师事务所发展问题研究

A research on the development issues of accounting firms under the background of financial crisis

由美国次贷危机引发的全球金融危机对世界经济发展造成了极大冲击,会计师事务所同样不可避免地受到金融危机的波及,审计业务量和收费的降低、审计风险的增加严重影响了事务所的发展。结合吉林省会计师事务所发展的现状,分析了金融危机对会计师事务所的影响及挑战,并提出在金融危机背景下吉林省会计师事务所实现跨越式发展的几点措施。

The global financial crisis aroused by the U. S. sub-loan crisis has seriously affected the development of the world economy. Accounting firms are inevitably affected by the financial crisis. The audit volume,the lowered fees and the increased risks have great influences on firms＇ development. The article analyzes the impacts and challenges of financial crisis on the accounting firms combining with the development of accounting firms of Jilin Province,and gives some measures on accounting firms＇ leap development under the background of the global financial crisis.