近年来,随着我国社会主义市场经济体制的不断健全与完善,会计师事务所已经成为促进行业发展乃至社会经济进步的重要力量。但是,我国的会计师事务所由于起步较晚,经验不足,从整体上来说,还存在着行业分散、业务单一等问题,这将严重制约我国的会计师事务所的发展。在这种情况下,我国的会计师事务所只有走专业化与合并化相结合的道路,才能健康、和谐地逐渐发展成熟。文章通过对国内会计事务所发展情况的调查研究,总结了我国会计事务所发展规律和发展特点,在此基础上,论述了经济全球化形势下外资所对我国国内所造成的影响,进而提出了促进国内会计师事务所进一步发展的建议。 In recent years, as China’s socialist market economic system continues to improve and perfected, accounting firms have become an important force in promoting the development of the industry and even socio-economic progress. However, as a result of our late start-up and lack of experience, our country’s accounting firms still have issues such as fragmented industries and single businesses as a whole, which will seriously restrict the development of accounting firms in our country. Under such circumstances, our country’s accounting firms can develop healthily and harmoniously only when they take the road of combining specialization with consolidation. Based on the investigation and study of the development of domestic accounting firms, the article summarizes the development rules and development characteristics of accounting firms in our country. On this basis, it discusses the influence of foreign capital on the domestic economy under the situation of economic globalization, Promote the domestic accounting firm to further the development of the proposal.