隨著現代社會經濟的發展，經過近十年的發展，我國註冊會計師行業從無到有，其地位和作用日益被社會所認識，註冊會計師隊伍也穩步發展，其服務領域也從單純的查帳驗資逐步發展到會計報表審計，驗資、設計會計制度，提供管理咨詢、代理納稅申報等各個方面。With the development of modern social economy China's Certified Public Account (CPA)profession has grown gradually from nothing through the development for near ten years, its position and roles have been increasingly recognized by the society, and the ranks of CPA has also grown steadily. Now the service scope of CPA has been gradually expanded from simple capital adult and capital verification to various aspects such as adult of accounting statement, capital veriation, design of accounting systems,providing managemeent consultancy,acting tax returns.雖然我國的會計市場已經逐漸地建立起來，但社會的發展使註冊會計師行業面臨著激烈的競爭，其中往往伴隨著不公平競爭，這壹系列惡性競爭為我國註冊會計師執業質量、公眾形象、行業的壯大、財務信息使用者的利益帶來了極大的影響。規範管理，建立公平競爭會計服務市場成為了當前註冊會計師行業的當務之急。Although China's accounting market has been established gradually, the CPA profession is facing keen competition owing to the social development, of which unfair competitions often can be seen. Such kinds of malicious competitian bring about tremendous impact on the work quality, public image,and growth of CPA, as well as the benefits of financial information users. Consequently, to standardize the management and establish fairly competitive accounting services market has become a current priority of the CPA profession.
關鍵詞：會計市場 競爭 影響 規範管理
Key Words: accounting market, competition,
impact, standardized management