我国会计师事务所如何迎接加入WTO的挑战

HOW CHINESE ACCOUNTING FIRMS FACING THE CHALLENGE OF CHINA’S ENTRY TO WTO

目前 ,我国的会计师事务所数量多 ,规模小 ,会计服务市场竞争激烈。加入WTO后我国的会计师事务所将面临更加激烈的竞争。针对目前我国会计师事务所的现状 ,对我国会计服务市场的开放和会计师事务所进行了简要分析。并在此基础上提出了会计职业界应该采取的策略 ,其中包括扩张策略和收缩策略。也只有采取以上策略 。

Currently, although there are a large quantity of accounting firms in China,their scales are small. The fierce competition between domestic CPA firms will increase after China’s entry to WTO. The prosperct of the opening up of the Chinese CPA market is outlined and issues about accounting firms are analyzed.On this basis two strategies are provided, expanding strategy and concentrating strategy to the Chinese accounting profession. Only after the strategy were accepted, could the Chinese CPA firms face the challenge of China’s entry to WTO overcome their difficulties.