《中国注册会计师行业发展规划(2011-2015年)》(以下简称《规划》)明确提出:鼓励大型事务所创建自主国际知名品牌,扶持中小型事务所精、专、优品牌创建。面对日益激烈的市场竞争和经济转型升级中各类客户的需求,中小型事务所如何根据《规划》结合形势推进公司的 China Certified Public Accountant Industry Development Plan (2011-2015) (hereinafter referred to as the “Plan”) clearly states: Encourage large-scale firm to create independent international well-known brand, and support the establishment of fine, special and superior brand of small and medium-sized firm. Faced with increasingly fierce market competition and economic restructuring and upgrading of various types of customers, how small and medium sized firms under the “plan” with the situation to promote the company’s