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深圳市从2004年放开会计师事务所审批后,会计师事务所数量从60多家猛增到250多家。事务所普遍规模小,业务主要以法定的验资、中小企业年审为主,服务品种单一、服务质量不高,同质化现象十分严重,特别是价格竞争十分严重。中注协提出会计师事务所做大做强等“三大战略”后,深圳注协在市财政委员会领导的大力支持下,积极为会计师事务所拓展新兴业务市场,特别是政府购买服务市场,如企业代理服务、海关稽查服务、政府性资金(基金)的绩效审计、医疗单位、学校的财务审计等方面,都取得了很好的成效,行业的业务收入从2005年的6亿元发展到2008年的15亿元。其中,会计师事务所咨询服务收入占业务总收入的10%以上。下面,我重点介绍协会为事务所拓展企业登记代理业务和海关稽查业务的情况。
After the approval of the accounting firm in Shenzhen in 2004, the number of accounting firms soared from over 60 to more than 250. The firms are generally small in scale. The businesses are mainly statutory capital verification, annual reviews of SMEs, single service varieties, low service quality and very high homogeneity. In particular, price competition is very serious. AICPA made the accounting firm bigger and stronger, etc. After the “Three Strategies”, Shenzhen AIC actively promoted the emerging business market for CPA firms, especially the government purchasing service market, with the strong support of the municipal finance committee. , Such as enterprise agency services, customs inspection services, government funds (funds) performance audit, medical units, the school’s financial audit, have achieved good results, the industry’s business revenue from 600 million yuan in 2005 to develop To 1.5 billion yuan in 2008. Among them, the accounting firm consulting services revenue accounted for more than 10% of total revenue. Next, I will focus on the Association for the firm to expand business registration agency business and customs inspection business situation.