由于我国中小会计师事务所规模小、人员结构不合理,行业竞争激烈,法定审计业务范围缩小,迫切需要开展非审计业务,中小会计师事务所开展非审计业务需要加强核心竞争力,根据地区特点、自身特点,提供差异化服务,做精做专非审计业务。 Due to the small size of small and medium accounting firms in China, the unreasonable staff structure, the intense competition in the industry and the narrow scope of the statutory auditing business, there is an urgent need to conduct non-auditing businesses. The small and medium-sized certified public accountants need to strengthen their core competitiveness in conducting non-auditing business. According to the characteristics of the regions themselves Features, to provide differentiated services, so refined to do non-audit business.