本文简述了我国会计师事务所的发展历程。并指出了我国会计师事务的发展还处于初级阶段。因此,在我国市场经济发展的过程中,其改革与发展存在的诸多问题,需要认真地研究和探讨。 This article briefly describes the development of accounting firms in our country. And pointed out that the development of China’s accounting is still in its infancy. Therefore, in the course of the development of the market economy in our country, many problems in its reform and development need to be carefully studied and discussed.