会计咨询与会计服务业务发展对策研究

会计咨询与会计服务业务发展对策研究

摘要

会计服务包括审计、验资、会计信息、咨询等业务，会计咨询与会计服务业务是注册会计师基于扎实的会计知识、会计业务技能、会计法律等为企业提供的专业性服务，为企业经营者提供准确真实的会计信息。随着我国社会主义市场经济的不断发展和改革，企业经营者为了经营和发展、实现利益最大化，迫切需要有关金融方面的信息和会计咨询服务业务，这种需求正是注册会计师能够提供的服务，这在很大程度上可以帮助企业经营者减少和避免错误的经营决策。但是，目前我国的会计咨询与会计服务业务还存在很多问题，本文首先确定了选题的研究背景、研究内容和研究方法，然后提出了我国会计咨询和会计服务业务相关的理论综述，进而提出了我国当前的会计咨询业务的几种业务类型，阐述了当前我国会计咨询业务面临得现状以及问题，进而提出了完善我国会计咨询和会计服务业务的对策。

关键词：会计咨询；会计服务；现状；对策研究

Abstract

Accounting services including audit, capital verification, accounting information and consulting business accounting, consulting and accounting services is a registered accountant solid knowledge of accounting and accounting business skills, accounting law based on professional service provided by the enterprise, provide accurate real accounting information for enterprise managers. With the continuous development of China's socialist market economy and reform, management and development, enterprise operators in order to achieve maximum benefits, there is an urgent need for related financial information and accounting advisory services, this demand is the CPA to provide service, which can help enterprise managers to reduce and avoid the wrong decision to a great extent. However, China's current accounting consultancy and accounting services there are still many problems, this paper firstly determines the research background, research contents and methods, and then put forward the theory of China's accounting consulting and accounting services related, and then put forward China's current accounting consulting services of several types of business paper China's current accounting consulting services to face the current situation and problems, and puts forward some corresponding countermeasures for improving our country's accounting consulting and accounting services.

Key Words:A ccounting consultation; Accounting service; Present situation

目录

一、绪论.................................................................. I

（一）研究背景........................................................................................................................................... I （二）研究意义........................................................................................................................................... I （三）文献综述........................................................................................................................................... I （四）研究内容与方法............................................................................................................................ III 二、会计咨询与会计服务业务的概述 ........................................ III

（一）会计咨询、服务业务的定义........................................................................................................ III （二）会计咨询、服务业务的特点........................................................................................................ IV （三）我国会计咨询服务的业务拓展特征 ............................................................................................ IV 三、我国会计咨询与会计服务业务的现状分析................................... V

（一）会计事务所业务单调，获利水平低 ............................................................................................. V （二）会计事务所规模偏小，市场占有额低 ......................................................................................... V （三）会计咨询服务业务人员综合素质偏低，职业道德意识不够 .................................................... VI （四）不公平竞争导致会计服务业务质量差 ........................................................................................ VI （五）社会对会计服务业认知度不够.................................................................................................... VI 四、会计咨询服务业务现状的解决对策研究................................... VII

（一）扩大会计事务所的经营规模....................................................................................................... V II （二）学习国际会计服务经验，拓展会计咨询、服务业务 ............................................................... V II （三）注重会计人员的继续教育，提高综合素质及执业水平 ........................................................... V II （四）完善会计行业法规，改革会计人员的管理体制 ..................................................................... VIII （五）经营多元化的会计服务业务..................................................................................................... VIII 五、结语............................................................... VIII