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管理咨询服务早在上世纪末就已经成为各大会计师事务所收入的重要来源,在某些事务所甚至超过了传统的审计业务收入。然而随着会计师事务所管理咨询业务的不断发展,存在的问题也不断表现出来,其中有与审计业务冲突所导致的会计师事务所诚信危机,众所周知的安达信事务所垮台事件就是由此导致,还有企业需求对会计师事务所不断提出新的要求而导致的事务所能力欠缺。进入二十一世纪后,网络化程度的突飞猛进,跨国公司的大量进入,更加对我国会计师事务所的管理咨询业务提出了新的要求,因此,研究网络环境下我国会计师事务所涉外管理咨询服务新的模式已经到了刻不容缓的地步。
As early as the end of the last century, management consulting services have become an important source of income for major accounting firms, and in some firms even surpass the traditional revenue from auditing businesses. However, with the constant development of the management consulting business of the accounting firms, the existing problems are continuously manifested. Among them, there is a crisis of honesty and creditworthiness of the accounting firms caused by the conflicts with the auditing business. As a result, it is known that the downfall of the office of Anda Shinn There is a lack of competence of the firm as a result of the constant demand from the corporate accounting firm for new demands. Since the 21st century, the degree of network has grown by leaps and bounds. Multinational companies have entered a large number of places and put forward new requirements for the management consulting business of accounting firms in our country. Therefore, the research on the new foreign-related management consulting services for accounting firms in our country The model has reached an imperative.