随着知识经济时代的迅速到来,全球经济一体化步伐的加快以及市场竞争的日趋激烈,特别是入世以后,国外大型会计公司(如“四大”)的大举进入我国市场,作为我国知识经济时代必不可少的中介鉴证机构——会计师事务所,虽然已走过了二十多年的历程,但在经历“脱钩改制”之后,事务所凭借挂靠单位行政垄断的优势局面被打破,随之又迎来了越来越公开、公平、公正的竞争,使我国注册会计师(CPA)事务所正面临着极大的威胁。本文在对我国会计师事务所面对的新经济环境进行分析的基础上,试图对其在未来发展中所面临的困境和对策上做出一些探讨。 With the rapid advent of the era of knowledge economy, the pace of global economic integration and the increasingly fierce market competition, especially after China’s accession to the WTO, large-scale foreign accounting firms (such as the “Big Four”) have entered China’s market in a large scale. As the era of China’s knowledge-based economy An indispensable intermediary forensic agency, CPA, has gone through more than 20 years of history. However, after experiencing “decoupling restructuring”, the advantages of the firm in relying on its affiliated monopolies have been broken. In turn, Ushered in more and more open, fair and just competition, CPA firms in our country are facing a great threat. Based on the analysis of the new economic environment that the accounting firms in our country are facing, this article attempts to make some discussions on the difficulties and countermeasures it faces in the future development.