会计师事务所是指依法独立承担注册会计师业务的中介服务机构,是由有一定会计水平、经考核取得证书的会计师组成的、受当事人委托承办有关审计、会计、咨询、税务等方面业务的组织。会计师事务所一方面担负着塑造市场经济微观主体,规范企业经营活动的重任,另一方面又是国家对社会经济进行宏观调控的具体执行者。 An accounting firm is an intermediary service organization that independently undertakes the business of certified public accountant according to law. It is composed of certified accountants who have certain accounting standards and obtained certificates through examination. The parties entrusted to undertake the business of auditing, accounting, consulting and taxation business. On the one hand, the accounting firm shoulders the heavy responsibility of shaping the micro subject of the market economy and regulates the business activities of the enterprise. On the other hand, the accounting firm is also the specific performer of the state’s macro-control of the social economy.