我国市场经济的蓬勃发展,造就企业的规模及管理形式的多样化和复杂化,特别是我国加入WTO以后,高度社会化的会计服务需求也不断强化,伴随着市场的需要,会计中介机构如雨后春笋,遍地开花。由于会计中介机构提供的服务普遍比较单一,服务层次不高,难以全方位满足企业的发展需求,造成发展潜力及动力不足,加之利益等因素的驱动,部分会计中介机构失去了自身 The vigorous development of the market economy in our country has created the diversification and complexity of the scale of enterprises and management forms. Especially after China’s accession to the WTO, the demand for highly socialized accounting services has also been continuously strengthened. Along with the needs of the market, the accounting intermediaries have mushroomed ,blossom everywhere. Due to the relatively simple services provided by accounting intermediaries, the service level is not high, it is difficult to meet the development needs of enterprises in an all-round way, resulting in the development potential and lack of motivation. Driven by such factors as interest, some accounting intermediaries have lost themselves