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近年来,国家从调整经济结构和转变经济发展方式的战略高度,出台一系列政策措施扶持、促进中小企业发展。小型会计师事务所具备经营成本低、服务灵活的优势,更能适应中小企业数量大、规模小、种类多、经营相对单一等特点,为他们提供审计、管理咨询、各类代理等服务。目前,我国有相当一部分小型事务所受自身发展基础、市场准入和执业环境等内外部不利因素的影响,加上专业人才缺乏、内部管理不规范等原因,执业质量较差,已经成为制约其生存和发展的障碍。本文就将对小型会计师事务所执业质量的控制做初步的探讨和研究。
In recent years, the state has adopted a series of policies and measures to support and promote the development of small and medium-sized enterprises from the strategic height of adjusting the economic structure and transforming the mode of economic development. Small accounting firms have the advantages of low operating costs and flexible services, and can better meet the needs of small and medium sized SMEs with small scale, variety and relatively single operation. They provide audit, management consulting and various types of agency services. At present, a large number of small-scale firms in our country are subject to internal and external unfavorable factors such as their own development basis, market access and practice environment. Coupled with the shortage of professionals and the non-standardization of internal management, the poor practicing quality has become a constraint to their small- Obstacles to survival and development. This article will do a preliminary discussion and research on the control of small accounting firm practice quality.