摘要：Abstract: 随着现代社会经济的发展，经过近十年的发展，我国注册会计师行业从无到有，其地位和作用日益被社会所认识，注册会计师队伍也稳步发展，其服务领域也从单纯的查帐验资逐步发展到会计报表审计，验资、设计会计制度，提供管理咨询、代理纳税申报等各个方面。With the development of modern social economy China's Certified Public Account (CPA)profession has grown gradually from nothing through the development for near ten years， its position and roles have been increasingly recognized by the society， and the ranks of CPA has also grown Now the service scope of CPA has been gradually expanded from simple capital adult and capital verification to various aspects such as adult of accounting statement， capital veriation， design of accounting systems，providing managemeent consultancy，acting tax 虽然我国的会计市场已经逐渐地建立起来，但社会的发展使注册会计师行业面临着激烈的竞争，其中往往伴随着不公平竞争，这一系列恶性竞争为我国注册会计师执业质量、公众形象、行业的壮大、财务信息使用者的利益带来了极大的影响。规范管理，建立公平竞争会计服务市场成为了当前注册会计师行业的当务之急。Although China's accounting market has been established gradually， the CPA profession is facing keen competition owing to the social development， of which unfair competitions often can be Such kinds of malicious competitian bring about tremendous impact on the work quality， public image，and growth of CPA， as well as the benefits of financial information Consequently， to standardize the management and establish fairly competitive accounting services market has become a current priority of the CPA 关键词：会计市场 竞争 影响 规范管理 Key Words: accounting market， competition， impact， standardized management
