促进中小会计师事务所发展 更好服务大众创业万众创新  

Promote the development of SMPs to better serve mass entrepreneurship and innovation

作　　者：陈毓圭 

出　　处：《中国注册会计师》2016年第3期5-8,2-3,共4页The Chinese Certified Public Accountant

摘　　要：陈毓圭指出,中小会计师事务所是我国注册会计师行业的重要组成部分,与大型会计师事务所互为补充,在服务国家建设中发挥着不可替代的作用。近年来,按照做精做专的要求。中小会计师事务所发展取得了明显进步。随着经济转型升级,推进大众创业、万众创新,中小会计师事务所面临新的机遇和新的要求。如何顺应新形势,加快推进中小会计师事务所发展,是注册会计师行业面临的一项重要任务。Dr. Chen Yugui, Secretary General of CICPA points out that SMPs constitute an important part of the Chinese accountancy profession. They complement large accounting firms and play a critical role in serving nation building. In recent years, SMPs have made significant progress in accordance with the requirement to increase specialization and enhance professionalism. With the economic transformation and upgrading and the push to promote mass entrepreneurship and innovation, SMPs are presented with new opportunities and new demands. Therefore, adapting to the new changes to accelerate the development of SMPs has become an important task for the accountancy profession.

关 键 词：会计师事务所 陈毓 财务报表审计 执业质量 验资 内部控制 执业会计师 经济稳定增长 小企业会计准则 审计工作底稿 

分 类 号：F233[经济管理—会计学]