随着知识经济时代的到来,全球经济一体化的加快,市场竞争日趋激烈,特别是我国加入WTO,国外大会计公司将大举进人中国市场,我国会计师事务所,特别是中小型会计师事务所将面临严峻的挑战。目前,国内会计师事务所就其规模而言,绝大多数属 With the advent of the era of knowledge economy, the acceleration of global economic integration and increasingly fierce market competition, especially after China’s accession to the WTO, large foreign accounting firms will enter the Chinese market. China’s accounting firms, especially small and medium-sized accounting firms Face severe challenges. At present, the domestic accounting firms in terms of their size, the vast majority belong