论中国会计服务业现状与发展

会计服务业对于企业的发展、经济的增长发挥着关键的支持作用,但中国会计服务业作为一个独立产业的成长遭到忽视;从社会化产业对以会计服务业为重要构成的现代服务业的依赖入手,分析发现中国会计服务业存在规模小、业务单一、专业化程度不足、社会公信力低下、社会对会计服务业认识不足、产业内竞争同质化过高等问题;本文认为,从法规完善、壮大专业机构、形成产业链、对象多元化、人员培养和保护等多方面可以促进会计服务业的成长。

On Condition and Development of Chinese Accounting Service Industry

For the development of enterprises and economic growth,accounting service industry plays a key role,but the growth of Chinese accounting service industry is overlooked as an independent industry.AnalyRing from the dependence of socialized industry on modern service industry,which takes accounting service industry as an important constitution,we find that there are some problems about Chinese accounting service industry,for example,small scale,single business,the lack of professionalism,low credibility,the insufficiency of social understanding about the accounting services and as excessive homogeneity competition within the industry.This article holds that some measures,such as perfecting rules,strengthening professional bodies,forming a production chain,diversifying targets,training staff and so on,can promote the growth of accounting service industry.