黑龙江省注册会计师行业发展中的问题与对策

在分析黑龙江省注册会计师行业的发展现状的基础上,指出该省注册会计师行业在管理体制、政策环境和市场环境等方面存在的主要问题是：注册会计师行业管理体制不完善造成整体行业服务能力差;会计师事务所的规模小严重影响了事务所的服务质量;政策环境不尽理想影响了注册会计师独立、客观、公正执业;低价竞争影响行业的可持续发展;监管机构职能交叉、责任不清干扰行业的正常运行.同时提出了相应的改进对策：完善相关管理细则营造良好执业环境;强化中介自律管理建立行业自律管理长效机制;多措并举推进会计师事务所做大做强;加强部门间协调与沟通建立高效的行业监管机制;严格执行事务所收费标准限制恶意竞争.

Study on problems and strategies of the development of the CPA profession in Heilongjiang province

Based on the analyzing the development of the CPA profession of Heilongjiang province, this paper mainly presents the following problems in the aspects of management system, policy environment and market environment： the immature management system causes generally weak ability of service ; the small-scaled accounting firms reduces the quality of service; the policy environment prevents the CPA from being independent, objective and im- partial ; low price competition negatively affects sustainable development in this field ; the functions in regulatory authority are not clearly distributed, which disturbs the CPA profession. And the development strategies for those problems are also discussed in this paper, such as establishing better professional environment, strengthening effective management, boosting the communications between the departments and strictly prohibiting malicious competition.