咨询—网络时代注册会计师的“主打业”

Consulting—CPAS Main Professional Work in the Internet Era

在传统环境中，鉴证一直是注册会计师的主营业务。但近期国际“五大”会计公司的经营情况已经预示:这一局面将被网络咨询业务的兴起而打破。本文从宏观环境、经济体制、市场需求和人才配备等因素，全面分析了我国注册会计师在这场行业变革中的优势与不足。

In the traditional circumstances, assurance is the CPAs main professional work. But according to the management of 態ig Five抜n the near decade, it is not true for the development of consulting. Analyzing macroscopic circumstances, economical system, market demand and human resources, we will know the Chinese CPAs抯uperiors and shortages in the professional revolution.