中国注册会计师咨询业务亟待拓展

The Expansion of CPA's Consulting Business in China

在传统的环境中,鉴证一直是注册会计师的主营业务。但随着经济与信息业务的发展,注册会计师的业务领域将出现一些新的变化,这一局面将被咨询业务的兴起和进一步的发展而打破。本文从宏观环境、经济体制、市场需求、人才配备等因素,全面分析我国注册会计师行业的现状与不足并提出其发展的对策。总而言之,中国咨询业有缺陷和阻碍,但其上升和发展之势是不可逆转的,其必将成为注册会计师的"主营业务"。

Identification was always the central business of CPA in its tradition.There will be some new changes in the field of CPA's profession works with the development of economy and information business.and this situation will be changed by consulting business.This article analyses the present situation and defection of CPA,it provides suggestions according to some elements,such as macroenviroment,economy system,market demands and qualified personnel distribution,etc.In all,it will go forward and develop,it must be the 'central business'of CPA.