本科论文摘 要我国由于历史发展问题，会计师事务所起步较慢，与国际知名事务所在业务竞争力方面有一定的差距。随着经济发展，我国恢复注册会计师制度，注册会计师行业发展的十分迅速。当今世界经济全球化的进程虽然有局部摩擦，但总体全球化进程仍是不断加深，是以中国经济也随着经济全球化的快车飞速发展。对于有社会监督能力的会计师事务所的需求就日益增大。随着政府放宽会计师事务所的准入条件，以及加入“WTO”后，在国内会计师事务所蓬勃发展的同时以“四大”为代表的境外会计师事务所也在中国建立了办事处，抢占巨大的中国市场。也使得内资事务所与外资事务所的竞争日趋激烈，对于业务竞争力的标准也在不断提升。通过对于当前会计师事务所的现状了解，对于会计师事务所的竞争力可以体现在以下几个方面。第一、会计师事务所组织形式。第二、会计师事务所人力资源。第三、会计师事务所质量控制。第四、会计师事务所向外的业务发展。第五、会计师事务所的规模和品牌知名度。关键词：会计师事务所；竞争力；组织形式Abstract本科论文Due to the historical development problems, the accounting firms in China start slowly, and there is a certain gap with the international well-known firms in terms of business competitiveness. With the development of the economy and the recovery of the cpa system, the certified public accountant industry is rapidly developing. Today, the process of globalization is still deepening as regional friction occurs during the globalization process of the globalization of the world's economy, and the Chinese economy is developing rapidly with rapid development.. The demand for accounting firms with social supervision ability is increasing day by day. With the government relaxing the access conditions of accounting firms, and after entering WTO, the overseas accounting firms represented by the “four big”have also established offices in China, seizing the huge Chinese market. It also makes the competition between domestic and foreign firms increasingly fierce, and the standar...
