我国注册会计师行业发展对策研究

Study on the Strategy of CPA Development in China

随着区域性和国家问贸易壁垒的逐渐减少，经济全球化的进一步加速，资本的跨国流动带动了会计服务的跨国流动，给中国注册会计师行业的发展带来机遇的同时，也提出了挑战。毕马威、德勤、安永和普华永道国际会计师事务所几乎垄断了中国大型上市跨国公司的审计业务，导致国内资源的进一步流失和市场运行成本的提高。因此，大力扶持国内会计师事务所的发展，促进中国注册会计师行业体制改革，是中国经济融入世界经济的现实和战略需要。对此，文章通过对我国注册会计师行业现状剖析及前景展望，从中探求行业发展有效途径。

With regional and inter-country trade barriers＇ gradual reduction and the further acceleration of economic globalization, more and more multinational corporations come into China, while some Chinese enterprises which are well-known also go to the world. In this process, large state-owned enterprises seeks for overseas listing to get the international financing. Cross-border capital flow driven by the transnational flow of accounting services, will bring opportunities and challenges at the same time. KPMG, Deloitte and Touche, Ernst ＆ Young and Pricewaterhousecoopers International Accountants Affairs （hereinafter referred to four big） almost monopolize large listed companies＇ audit business in China, which resulting in further loss of domestic resources and market operations costs. Therefore, vigorously supporting the development of domestic accounting firms, promoting CPA system has become the reality and strategic needs of economic integration into the world economy. According to this, the author tries to find an effective way to explore the development of the industry through the status and prospects of CPA.