中小会计师事务所拓展非审计业务的现状与完善对策

发布时间：2018-05-17 23:10

  本文选题：会计师事务所 + 非审计业务　； 参考：《财经界(学术版)》2014年23期

【摘要】：2014年3月新《公司法》实施,注册资本改为登记制,不需提供验资报告,同年工商部门取消企业年检,中小事务所的传统业务呈萎缩态势。目前,我国会计师事务所以中小居多且传统审计业务已达饱和状态,同行之间竞争激烈,中小会计师事务所的生存受到严峻考验。这种现状下,会计师事务所服务社会化的趋势必然增强,但受到资金、规模等方面的限制和大型事务所带来的压力,中小事务所的发展并不顺利。本文主要就中小会计师事务所的现状进行分析,试图探索出完善中小会计师事务所拓展非审计业务的对策。
[Abstract]:In March 2014, the new Company Law was put into effect, the registered capital was changed into a registration system, and no capital verification report was required. In the same year, the industrial and commercial departments abolished the annual inspection of enterprises, and the traditional business of small and medium-sized firms showed a shrinking trend. At present, the majority of accounting firms in our country and the traditional audit business has reached saturation state, competition between peers is fierce, the survival of small and medium-sized accounting firms has been severely tested. Under this situation, the trend of service socialization of accounting firms is bound to increase, but the development of small and medium-sized firms is not smooth due to the limitations of capital, scale and pressure brought by large firms. This paper mainly analyzes the current situation of small and medium-sized accounting firms and tries to explore the countermeasures to improve the non-audit business of small and medium-sized accounting firms.
【作者单位】： 南京立诚联合会计师事务所;
【分类号】：F233
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本文编号：1903284