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一、国内外非审计服务的发展及研究现状(一)非审计服务的产生背景非审计服务最初起源于英美等资本主义国家。二战之后,英美等资本主义国家经济的复苏、发展,促进了跨国公司的产生与发展;公司的发展对企业牛产、财务、经营、管理等各方面的技术咨询需求也越来越迫切,而注册会计师必然成为这些咨询的主要供应者。20世纪70年代的石油危机过后,随着企业对财务业绩关注的逐步增强,会计师事务所大举进军管理咨询服务领域,并取得了初步的成果。80年代金融市场的逐步全球化、国家间关税壁垒的减少以及跨国企业国际化经营的扩张,创造了对全球公司战
First, the development of non-audit services at home and abroad and the status quo (A) the background of non-audit services Non-audit services originated in Anglo-American and other capitalist countries. After World War II, the economic recovery and development of the capitalist countries such as Britain and the United States promoted the emergence and development of transnational corporations. The development of the company was also more and more urgent for the technical consulting needs of the enterprises in cattle production, finance, management and management. Certified Public Accountants inevitably become the main supplier of these consultations. After the oil crisis of the 1970s, with the gradual increase in the financial performance of the enterprises, the accounting firms entered the field of management consulting services and achieved initial success. The gradual globalization of the financial markets in the 1980s, the reduction of tariff barriers between countries and the expansion of international operations of multinational corporations have created a global battle for corporate