我国中小型会计师事务所的发展及现状分析摘要：本文的主要内容是研究会计师事务所的前景问题，简述会计师事务所的发展历程和目前现状，再通过访问会计师事务所从业人员的形式，对一部分会计师事务所进行了调查研究，对这部分事务所存在的问题进行分析总结，并结合事务所从业人员的意见和看法给出了一些解决的建议，分析会计师事务所这个行业的发展潜力，是否具有非常好的发展前景，如果要有更好的发展该如何去做。关键词：注册会计师会计师事务所问题分析发展前景AbstractThemaincontentistostudytheprospectsofaccountingfirms,accountingfirmsoutlinedthedevelopmentprocessandthestatusquo,andthroughaccesstoemployeesintheformofaccountingfirms,accountingfirmsonthepartoftheinvestigationcarriedout,thispartofthetransactionTheproblemswereanalyzedandsummarized,combinedwithfirmviewsandopinionsofemployeesaregivenanumberoftheirsuggestions,andanalysisofaccountingfirmsintheindustrydevelopmentpotential,whetherithasaverygooddevelopmentprospects,ifthereisabetterThedevelopmentofwhattodo.Keywords:CertifiedPublicAccountant,CertifiedPublicAccountants,Situationanalysis,Prospects目录一、简述我国会计师事务所的发展历程......................................................................................................1二、我国会计师事务所的现状介绍及存在的问题......................................................................................2（一）我国会计师事务所的现状..................................................................................................................21.收入规模..............................................................................................................................................22.注册会计师人数..................................................................................................................................33.业务规模..............................................................................................................................................4（二）结合实际中会计师事务所的情况阐述存在的问题..........................................................................41.执业人员行为不规范..........................................................................................................................52.人员流失..............................................................................................................................................53.没有知名度..........................................................................................................................................64.规模小，人员配置不全......................................................................................................................65.风险意识和责任意识..........................................................................................................................66.市场定位比较模糊..............................................................................................................................67.执业质量差..........................................................................................................................................78.规模扩大比较困难..............................................................................................................................7三、针对存在的问题提出的对策建议..........................................................................................................7...
