回顾80年代初期恢复注册会计师制度以来我国会计师事务所业务发展的轨迹，主要是应财政、税务、工商、外汇、证券、司法部门等政府部门的要求而提供鉴证服务，形成了一种政府政策导向的“路径依赖”，服务品种过于集中在会计报表审计、验资及其他专项审计。这导致了服务产品供过 Recalling the track of business development of accounting firms in our country since the restoration of CPA system in the early 1980s, it mainly provides forensic services at the request of government departments such as finance, taxation, industry and commerce, foreign exchange, securities and judiciary, forming a government policy-oriented “Path dependence ”, service varieties are too concentrated in the accounting statements audit, capital verification and other special audits. This has resulted in service offerings