目前我国虽有会计师事务所、审计事务所数千家,但真正形成规模的事务所并不多,年业务收入超过千万元的事务所更是少数。越来越多的中小型事务所相互之间展开了一场无序的竞争,造成了会计市场的混乱局面,干扰了会计市场的统一管理。因此,笔者认为只有多个事务所联合起来,走集团化发展的道路,形成规模发展,提高执业水平,才能在市场竞争中占领有利地位。本文 At present, although there are thousands of accounting firms and auditing firms in our country, there are not many firms that actually form a scale. There are even a few firms with annual business receipts exceeding 10 million yuan. More and more small and medium-sized firms have started a disorderly competition with each other, causing chaos in the accounting market and disrupting the unified management of the accounting market. Therefore, the author believes that only when multiple firms are united, they take the road of group development, form scale development and improve their practice ability, can they occupy a favorable position in the market competition. This article