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会计师事务所是连接政府和企业的桥梁,所有者和经营者之间的纽带,独立于政府和企业之外、不以盈利为首要目标、具有法定社会职能的第三人它一方面担负着塑造市场经济微观主体,规范企业经营活动的重任;另一方面又是国家对社会经济进行宏观调控的具体执行者。因此提高会计师事务所的竞争力就变得尤为重要。本文通过分析中国会计师事务所的作用并与外国会计师事务所进行综合比较,得出一些差异,并结合最新发展趋势提出一些具有可行性的相关对策。以便提高整体素质,完善管理机制,提高竞争力,使注册会计师成为活跃在中国经济舞台上的一支重要的社会监督力量。
Accounting firms are the bridge connecting the government and the enterprise. The bond between the owner and the operator is independent of the government and the enterprise. The third person who has the statutory social function and does not regard the profit as the primary objective, The main body of the market economy, standardize the business activities of the important task; the other hand, it is the country’s macro-control of the social economy, the specific performer. Therefore, to enhance the competitiveness of accounting firms has become particularly important. By analyzing the role of Chinese accounting firms and comparing them with foreign accounting firms, this paper draws some differences and puts forward some feasible countermeasures based on the latest development trend. In order to improve the overall quality, improve the management mechanism, improve competitiveness, CPA become active in the Chinese economy is an important social monitoring force.