香港、内地会计师事务所联合发展的战略研究

The Strategic Study in the Combination of the Accountant Departments Between Hongkong and China

通过对香港、内地会计师事务所联合发展的必要性和可能性进行分析，提出两地会计师事务所实现联合发展具有战略意义和现实意义．进而通过比较两地注册会计师职业发展过程中存在的差异，寻求两地会计师事务所联合发展的有效途径．

Based on the study to the necessity and feasibility in combination of the accountant departments between china and Hongkong, the present paper concludes that such combination has both strategic and pradical significance. Besides, diferences in the accountant field between the two areas are compared, and some efforts have been made in seeking an effective approach to facilitate the two-area accountant combined development.