一、形成竞争态势的因素 1、对CPA执业经济意义的认知不论是职业界本身,还是公众,都对CPA在信息时代的角色定位有了空前的一致认识:CPA无愧为信息专家。人们认识到:CPA的服务的确能够高效地为社会提供信息,在物流、资本流、信息流的循环中,会计师事务所业务的展开,能够合理有效地保证信息需求者获得较高质量的相关信息。与投资者自己花费大量的时间、金钱、精力去成为信息拥有者相比,CPA行业的存在极大地节约了资源,CPA的经济效益体现在低成本、高效率地为资本市场服务;从社会总体资 First, the factors that form a competitive situation 1, CPA practice economic significance of the cognition Both the professional industry itself, or the public, have an unanimous understanding of CPA’s role in the information age: CPA worthy of an information expert. It is recognized that CPA services can indeed provide information to the society efficiently. In the circulation of logistics, capital flow and information flow, the business of accounting firms can be carried out reasonably and effectively to ensure that information demanders can obtain higher quality relevant information . Compared with investors themselves spend a lot of time, money, energy to become the owner of information, the existence of the CPA industry has greatly saved resources, the economic benefits of CPA in the low-cost, efficient service to the capital market; from the community as a whole Capital