在一些经济发展比较先进的西方国家,咨询业务非常发达。会计咨询在咨询业务中占有突出的地位。这些国家的会计咨询是随着生产的发展而发展的。当资本主义发展到机器大工业生产的兴盛时期,管理权与财产所有人逐步分离,企业的管理人必须定期向股东和投资者以及关心企业经营情况的人们提供财务报表,并需经独立的第三者进行审查。这样,会计咨询机构就应运而生。一些人合伙组成会计师事务所或会计公司,经政府批准开业,专门为企业进行查帐审计等业务,提供查帐报告,借以证明企业财务状况的好坏,盈利水平的高低,以及会计报表是否符合法律规定和会计规则。这种由会计咨询机构所进行的查帐审计,起着公证作用,可以提高企业的信誉和保护投资者的利益。第二次世界大战后,随着生产的发展和市场的 In some of the more advanced western countries, the consulting business is well developed. Accounting consulting in consulting business occupies a prominent position. Accounting advice in these countries is developed with the development of production. When capitalism has developed into a flourishing period of machine-large industrial production, management power is gradually separated from owners of property, and the managers of enterprises must regularly provide financial statements to shareholders and investors as well as those who care about their business operations, Three review. In this way, the accounting advisory body came into being. Some people partner to form an accounting firm or an accounting firm. After the government approves the opening of a business, it will provide auditing reports to the enterprises for auditing and auditing business, so as to prove whether the financial status of the enterprises is good or bad, the level of profitability and whether the accounting statements conform to Laws and accounting rules. This accounting audit conducted by the audit audit, playing a notary role, can enhance the credibility of enterprises and protect the interests of investors. After the Second World War, with the development of production and the market