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国务院决定,2014年3月1日起在全国实行工商登记制度改革,对中小会计师事务所的生存与发展产生重大影响:(1)注册资本验资业务基本已失去;(2)企业年检审计业务基本没有;(3)代办营业执照业务减少,总收入减少三分之二以上。中小会计师事务所主要应采取以下对策:(1)开拓非法定业务市场,创新服务模式;(2)事务所做大做强,走联合兼并的道路,增强技术和业务能力等;(3)与其他事务所签订协议在会计市场划分、价格等方面达成共识,消除恶性竞争;(4)细分市场,采取适当的市场定位,突出特色服务。
The State Council decided that implementation of the reform of business registration system nationwide will have a significant impact on the survival and development of small and mid-sized certified public accountants as of March 1, 2014: (1) Capital verification of registered capital has basically been lost; (2) Basic annual auditing of enterprises No; (3) agent business license business to reduce the total revenue decreased by more than two-thirds. Small and medium accounting firms should mainly take the following measures: (1) open up the non-statutory business market and innovate the service mode; (2) enlarge and strengthen the firm and take the road of mergers and acquisitions to enhance the technical and operational capabilities; (3) Other firms signed agreements to reach consensus on accounting market segmentation and pricing to eliminate vicious competition. (4) To segment the market and adopt appropriate market positioning to highlight special services.