国内外会计师事务所的差异与对等

• 作 者: 裴丽 王菊云
• 机 构: 西南财经大学,西南财经大学
• 出 处: 湖北审计
• 发表日期: 2002年03期
• 关键词: 会计师事务所 执业水平 差异情况 国际会计公司 毕马威 会计咨询 合伙制 执业人员 国际会计师 财务管理咨询

与国际“五大”会计师事务所相比,我国会计师事务所尚处于初级发展阶段,存在着诸多制约其自身发展的不利因素,而国际性的会计师事务所在经过长期的发展之后,无论在规模上还是在执业水平上都明显的强于国内的会计师事务所,加入WTO后,国际会计师事务所的进入必然会给我国会计职业带来相当大的冲击。现将我国会计师事务所与国外会计师事务所差异情况进行对比,谈谈自己的浅见,以控索缩小这些差异的途径。

Compared with the international “Big Five” accounting firms, our accounting firms are still in the primary stage of development. There are many unfavorable factors that restrict their own development. However, after long-term development, international accounting firms, both in scale Or in the practice level are obviously stronger than the domestic accounting firm, accession to the WTO, the international accounting firm’s entry will inevitably bring about a considerable impact on our accounting profession. Comparison of accounting firms in our country and foreign accounting firms to compare the differences, talk about their own humble opinion, in order to control the way to narrow these differences.