根据中国与WTO签订的有关条款,中国审计市场将于2005年12月31日以前全面开放,届时会有更多的国外会计师事务所入驻中国,与国内会计师事务所瓜分日益膨胀的中国审计市场。面对这种来势汹汹的气势,我国的会计师事务所应该积极应对挑战。实现会计师事务所的规模化发展,就是一条有效途径。我们一方面要借鉴国外会计师事务所的经验,另一方面又要结合我国的具体国情,同时也要注意规模化发展中存在的问题。 According to the relevant provisions of China and the WTO signed, the Chinese audit market will be fully opened before December 31, 2005, when more foreign accounting firms will enter China to divide up the growing Chinese audit market with domestic accounting firms. Faced with this menacing momentum, our country’s accounting firms should actively respond to the challenges. To achieve large-scale development of accounting firms is an effective way. On the one hand, we must learn from the experience of foreign accounting firms, on the other hand, we must also combine the specific national conditions in our country and at the same time pay attention to the problems existing in the large-scale development.