加入WTO后,我国会计师事务所面临的主要竞争对手是“五大”(现为“四大”,下同),它们不仅规模大,而且在服务质量上已经形成了一套科学的管理体系,在我国会计服务市场竞争中拥有绝对优势,这给我国的会计师事务所带来了巨大的压力。面对压力与挑战,我国的会计师事务所应当摒弃旧的管理模式,制定科学合理的发展战略,以求得生存与发展。 After joining the WTO, the main competitors that Chinese accounting firms face are the “Big Five” (now the “Big Four”, the same below). They not only have large scale, but also have formed a set of scientific management system in service quality. China’s accounting services market competition has an absolute advantage, which gives our country’s accounting firm has brought tremendous pressure. In the face of pressure and challenge, our country’s accounting firms should abandon the old management mode and formulate a scientific and rational development strategy in order to survive and develop.