论文部分内容阅读
2011年12月,中注协出台了《中国注册会计师行业新业务拓展战略实施意见》,鼓励会计师事务所大力开发非审计业务,并制定目标,“到2015年,实现全行业业务收入比2010年翻一番,达到750亿元,其中非审计业务收入达到314亿元,占行业业务收入42%。”许多会计师事务所也对此积极响应,在实务中展开探索。笔者参与过一些咨询业务,对会计师事务所拓展非审计业务有一些体会和想法,在此,以参与过的其中一项咨询业务为例,与传统的审计业务进行对比,以期能够对会计师事务所拓展非审计业务有所启发。
In December 2011, China AICPA issued the Opinions on Implementation of New Business Development Strategies in China’s CPA Industry and encouraged CPAs to vigorously develop non-audit business and set a target. “By 2015, business revenue of the entire industry will be higher than 2010 Year doubled to 75 billion yuan, of which non-audit business income reached 31.4 billion yuan, accounting for 42% of the industry business revenue. ”Many accounting firms are also positive response to this in practice to explore. I participated in a number of consulting business, the accounting firm to expand non-audit business have some experience and ideas, here, to participate in one of the consulting business, for example, compared with the traditional audit business, with a view to the accounting firm Inspired by expanding non-audit business.