| 加入WTO后会计师事务所的发展格局及对策 |
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| 引用本文： | 常京萍. 加入WTO后会计师事务所的发展格局及对策[J]. 山西高等学校社会科学学报, 2001, 13(9): 61-63 |
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| 作者姓名： | 常京萍 |
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| 作者单位： | 太原理工大学,山西,太原,030024 |
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| 摘 要： | 我国加入WTO后,会给我国会计师事务所带来新的发展机遇,也将面临新的挑战.未来会计师事务所的发展格局为1.国际会计公司大批涌入,抢占大部分会计市场;2.国内大型会计师事务所初步形成,为大企业提供全方位服务;3.小型会计师事务所大量存在,为小企业提供会计代理、税务代理等服务.对此局面,行业、政府和理论界都应采取正确的对策.
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| 关 键 词： | WTO 会计师事务所 发展格局 对策 |
| 文章编号： | 1008-6285(2001)09-0061-03 |
| 修稿时间： | 2001-03-28 |
General Layout of the Development of Accountant's Offices and the Countermeasures After Our Entering into WTO |
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| CHANG Jing-ping. General Layout of the Development of Accountant's Offices and the Countermeasures After Our Entering into WTO[J]. Social Sciences Journal of Colleges of Shanxi, 2001, 13(9): 61-63 |
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| Authors: | CHANG Jing-ping |
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| Affiliation: | CHANG Jing-ping |
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| Abstract: | The paper mainly discusses the opportunities and challenges that accountant's offices may face after our country joins in WTO.At that time the situation will be:1 International accountant's offices will stream in and occupy most of the accounting market.2 Some accountant's offices will develop into a large scale in our country and provide services for large enterprises.3 A lot of small accountant's offices continue to serve for those small enterprises,such as being their agent of accounting affairs and tax affairs.Based on this analysis,the author puts forward some suggestions for the government and theory study agencies. |
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| Keywords: | WTO an accountant's office layout of development strategy |
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