论文部分内容阅读
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。
In March 2014, the implementation of the new Company Law and the change of registered capital into a registration system did not require the provision of capital verification reports. In the same year, the business sector canceled the annual inspection of enterprises, and the traditional businesses of small and medium-sized firms shrank. At present, accounting firms in our country are mostly small and medium-sized and the traditional auditing business has reached a saturation state with fierce competition among peers. The survival of small and medium-sized accounting firms is severely challenged. Under such a situation, the trend of socialization of accounting firms must be strengthened. However, due to the constraints of capital and scale and the pressure brought by large-scale business, the development of small and medium-sized firms is not smooth. This article mainly analyzes the current situation of small and medium accounting firms, trying to find out how to improve small and medium accounting firms to expand non-audit business.