经过近２０年的发展，审计服务市场已经相对成熟，市场份额比较稳定，竞争也日益激烈。如何发展多元化服务，成为当前我国会计师事务所扩大规模、提高竞争能力、增强服务水平亟待解决的问题。而在传统的审计服务的基础上，从提供税务咨询服务开始，进而拓展到其他领域，是国外 After nearly 20 years of development, the audit service market has been relatively mature, the market share is relatively stable and competition is fiercer. How to develop diversified services has become an issue to be solved urgently for our country’s accounting firms to expand their scale, enhance their competitiveness and enhance service standards. In the traditional audit services, based on the tax consulting services to provide, and then expand to other areas, is foreign