科学技术的进步,企业组织规模的扩张,经济全球化趋势的形成,走集团化发展道路已成为企业取胜的必要条件。随着我国加入WTO的步伐加快,会计市场将逐步开放,会计师事务所只有通过组织结构的调整和规模的扩大,才能适应竞争日趋激烈的市场经济环境。目前,我国以联合、兼并等形式组建了一大批现代化企业集团和大型企业,国有 The progress of science and technology, the expansion of the scale of business organizations, the formation of the trend of economic globalization, take the road of group development has become a necessary condition for business success. With the acceleration of China’s accession to the WTO, the accounting market will gradually open up. Only through the adjustment of the organizational structure and the expansion of the scale can the accounting firms be able to adapt to the increasingly fierce market economy environment. At present, our country has formed a large number of modern enterprise groups and large-scale enterprises in the forms of joint and mergers, and the state-owned