近年来,我国会计服务外包行业的发展取得了一定的成果,但由于各种制约因素的存在该行业发展相对缓慢且尚未将其行业价值完全展现。会计服务外包行业在面临行业发展阻力的同时又适逢国际会计市场分化和国家政策扶持,在机遇与挑战并存的条件下,会计服务接包方亟待转型升级。本文在对会计服务外包转型升级动因进行阐述的基础上,对接包方转型升级的途径进行了分析。 In recent years, the development of China’s accounting service outsourcing industry has achieved some results, but due to various constraints, the industry has been relatively slow to develop and its industry value has not yet been fully demonstrated. Accounting service outsourcing industry faces the resistance of the development of the industry at the same time coincides with the international accounting market differentiation and national policy support, under the conditions of both opportunities and challenges, accounting service outsourcing needs urgent transformation and upgrading. Based on the explanation of the motivation of the transformation and upgrading of accounting service outsourcing, this paper analyzes the ways of transformation and upgrading of indirect service outsourcing.