对拓展会计师事务所非审计业务的思考  

Thinking on the Development of Non-audit Business of Accountant Office

作　　者：方燕[1] 

机构地区：[1]开封大学财经系,河南开封475004

出　　处：《开封大学学报》2003年第2期18-20,共3页Journal of Kaifeng University

摘　　要：目前我国会计师事务所主要从事审计业务,业务的单一性和局限性制约了事务所的发展。拓展其非审计业务,不仅与中国多方位的市场需求相适应,也符合会计师事务所自我发展的需要。会计师事务所应注重对拓展非审计业务的策略研究,大力发展非审计业务,增强市场竞争力。At present, the monotony and limitation of the major affairs of accountant office restrict its development. Expanding the non-audit business can not only satisfy the various market demands but also meet the needs of self-development of accountant office. The accountant office should expand the non-audit business and strengthen competition abilities on the basis of the strategic study of the non-audit business. 

关 键 词：会计师事务所 非审计业务 

分 类 号：F239.43[经济管理—会计学]