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规划与建设北京商务中心区是北京市政府为扩大对外开放,抓住我国加入世界贸易组织的机遇做出的一项战略决策。全国十大会计师事务所北京占了七席,但是只有普华永道和北京京都会计师事务所位于朝阳区。由于特殊的地理位置和优惠政策,北京市朝阳区CBD会计师事务所有其特有的发展规律和特性,例如,在组织形式和规模方面(国际会计师事务所多、规模大)、在执业环境(大型外资企业、金融机构云集)、执业领域(审计服务与鉴讧业务并存)和执业范围(审计服务趋向跨地区、跨国际)等方面都亟待我们深入研究。
Planning and Construction Beijing Business Center District is a strategic decision taken by the Beijing municipal government to expand its opening up and seize the opportunity of China’s accession to the World Trade Organization. Beijing accounting for the top ten accounting firms accounted for seven seats, but only PricewaterhouseCoopers and Beijing Kyoto accounting firm is located in Chaoyang District. Due to its special geographical location and preferential policies, Beijing Chaoyang District, Beijing CBD accounting firm has its own unique law of development and characteristics, for example, in terms of organizational form and size (large number of international accounting firms, large scale), in the practice environment (large Foreign-funded enterprises and financial institutions are gathered together), the field of practice (the coexistence of audit service and audit service) and the scope of practice (audit service tends to be inter-regional and inter-national) urgently require further study.