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随着中国资本市场的快速发展和中国企业对外投融资规模的不断扩大,特别是中国加入世贸组织以来会计服务市场的不断开放会计师事务所发展迅速,客观上和主观上都迫切要求中国注册会计师行业实施“走出去”发展战略。九部委联合发布的《若干规定》,将会极大促进行业“走出去”战略的实施。实施事务所“做大做强走出去”的发展战略,除了事务所自身具备一个稳定的内部治理机制和强大的后勤保障
With the rapid development of China’s capital market and the continuous expansion of foreign investment and financing scale of Chinese enterprises, especially since China’s accession to the WTO, the accounting services market is constantly opening up. Both the objective and subjective demands of the CPAs urgently require the Chinese CPA profession Implementation of “going out” development strategy. The “Several Provisions” jointly promulgated by the nine ministries and commissions will greatly promote the implementation of the “going out” strategy in the industry. Implementation of the firm “bigger and stronger go global” development strategy, in addition to the firm itself has a stable internal governance mechanism and a strong logistics support