新时代中小会计师事务所的战略选择  

Strategic Choice for Small and Medium-Sized Practices in New Era

作　　者：林燕玲 刘继承 

机构地区：[1]中山香山会计师事务所 [2]惠州广诚会计师事务所

出　　处：《中国注册会计师》2021年第5期20-23,3,共5页The Chinese Certified Public Accountant

摘　　要：正如中小企业在国民经济中的地位不可替代一样,中小会计师事务所已成为中国注册会计师行业重要的组成部分,它们与大型会计师事务所相辅相成,在为经济社会提供专业服务推动国家高质量发展方面发挥着不可替代的作用。随着企业经营规模的不断扩大和我国资本市场以及金融服务业的高速发展,提高我国注册会计师行业的社会影响力和总体水平,合理优化会计师事务所的规模结构。In 2018,the International Federation of Accountants(IFAC)released the fourth edition of Guide to Practice Management for Small-and Medium-Sized Practices,which is organized into eight stand-alone modules to elaborate on management principles and practical guidance for the SMPs.The first module deals with strategic planning for accounting firms,which proves that in the global accountancy profession,there has already been a consensus on the formulation of the strategic plans and using the strategic plans to guide the action plans of accounting firms.This can serve as an important reference for the development of SMPs in China.This article aims to explore how the SMPs choose their development strategies on the basis of the present development situations of SMPs in China.

关 键 词：注册会计师行业 企业经营规模 金融服务业 中小会计师事务所 中小企业 社会影响力 不可替代 大型会计师事务所 

分 类 号：F233[经济管理—会计学]