近年来,财政部发布的《会计质量检查公告》与中注协的行业执业质量检查结果均显示出:中小会计师事务所的系统风险防范能力和执业质量还存在不少问题,如,质量控制制度缺乏系统性和可操作性;注册会计师未能严格履行必要的审计程序,审计证据获取不充分;会计师事务所存在恶性竞争,审计收费偏低。究其原因,主要是事务所风险意识不强、整体素质较差、执业范围不明确、专业化程度低、服务质量不高,其中核心原因是执业不精不专。因此,中小会计师事务所如何做精做专值得深入研究。本文以专业化相关理论为基础,对我国中小会计师事务所如何做精做专进行探讨。 In recent years, the Ministry of Finance released the “Accounting Quality Inspection Notice” and the AICPA industry practice quality inspection results show that: small and medium accounting firms to prevent systematic risk prevention and quality of practice there are still many problems, such as quality control system Lack of systematicness and maneuverability; Certified Public Accountants failed to strictly perform the necessary audit procedures, the audit evidence obtained inadequate; accounting firms there is a vicious competition, the audit fee is low. The reason is mainly due to lack of awareness of risks, poor overall quality, unclear scope of practice, low level of specialization, and poor service quality. The core reason for this is that the practice is not perfect. Therefore, the small and medium sized accounting firms how to do fine deserved in-depth study. Based on the theory of specialization, this paper discusses how to do fine work in small and medium accounting firms in our country.