本文選題：會(huì)計(jì)師事務(wù)所 + 非審計(jì)業(yè)務(wù)　； 參考：《財(cái)經(jīng)界(學(xué)術(shù)版)》2014年23期

【摘要】：2014年3月新《公司法》實(shí)施,注冊(cè)資本改為登記制,不需提供驗(yàn)資報(bào)告,同年工商部門取消企業(yè)年檢,中小事務(wù)所的傳統(tǒng)業(yè)務(wù)呈萎縮態(tài)勢(shì)。目前,我國(guó)會(huì)計(jì)師事務(wù)所以中小居多且傳統(tǒng)審計(jì)業(yè)務(wù)已達(dá)飽和狀態(tài),同行之間競(jìng)爭(zhēng)激烈,中小會(huì)計(jì)師事務(wù)所的生存受到嚴(yán)峻考驗(yàn)。這種現(xiàn)狀下,會(huì)計(jì)師事務(wù)所服務(wù)社會(huì)化的趨勢(shì)必然增強(qiáng),但受到資金、規(guī)模等方面的限制和大型事務(wù)所帶來的壓力,中小事務(wù)所的發(fā)展并不順利。本文主要就中小會(huì)計(jì)師事務(wù)所的現(xiàn)狀進(jìn)行分析,試圖探索出完善中小會(huì)計(jì)師事務(wù)所拓展非審計(jì)業(yè)務(wù)的對(duì)策。
[Abstract]:In March 2014, the new Company Law was put into effect, the registered capital was changed into a registration system, and no capital verification report was required. In the same year, the industrial and commercial departments abolished the annual inspection of enterprises, and the traditional business of small and medium-sized firms showed a shrinking trend. At present, the majority of accounting firms in our country and the traditional audit business has reached saturation state, competition between peers is fierce, the survival of small and medium-sized accounting firms has been severely tested. Under this situation, the trend of service socialization of accounting firms is bound to increase, but the development of small and medium-sized firms is not smooth due to the limitations of capital, scale and pressure brought by large firms. This paper mainly analyzes the current situation of small and medium-sized accounting firms and tries to explore the countermeasures to improve the non-audit business of small and medium-sized accounting firms.
【作者單位】： 南京立誠(chéng)聯(lián)合會(huì)計(jì)師事務(wù)所;
【分類號(hào)】：F233
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本文編號(hào)：1903284