摘要:在我国国民经济发展中，中小企业的重要性日益突出。而中小型注册会计师事务所既是中小企业的组成部分，同时也是为中小企业提供会计专业服务的机构。他们的发展问题也开始备受关注。首先，发展注册会计师中小事务所是中小企业发展的需要，中小事务所经营成本低、专业特色突出、服务角色灵活的优势，更能适应数量大、规模小、种类多、经营相对单一的中小企业；其次，发展是中小注册会计师事务所自身生存的需要。

　　　鉴于此，中小型注册会计师事务所发展问题的研究就具有非常重要的理论意义和现实意义。本文拟以此为研究对象，在探索中小型注册会计师事务所发展优劣势问题的基础上，思考推进中小型会计事务所可持续发展、做大做强的方法与对策。

关键词:中小会计师事务所；发展；做大做强

Abstract:In the development of our country's national economy, small and medium-sized enterprise has become an important part, and small and medium-sized registered public accounting firm not only is part of the small and medium-sized enterprises, but also provide accounting professional service for small and medium-sized enterprises. They also began to concern about the development. First, middle and small firm is the need of the development of small and medium-sized enterprises, and small and medium-sized accounting firms have the advantages of low cost, professional and flexible, which can adapt to the need of lager number of small and medium-sized enterprises; then, Development is the need of small and medium-sized firms' own living, 

　　　In view of this, to study the development of small and medium-sized registered public accounting firm has important theoretical significance and practical significance. This paper to as the research object, exploring small and medium-sized registered public accounting firm in the development of its advantages and disadvantages, and on this basis ,think about how to make middle and small accounting firm bigger and stronger.

Key Words：small and medium-sized accounting firm, development, bigger and stronger

　　　会计师事务所的做大和做强是一个辩证的统一体，大而不强，是空有其表；强而不大，难以生存于竞争激烈的会计服务市场。做大与做强已成为中小会计师事务所对未来发展的公式，但要如何实现做大做强这个目标，中小会计事务所必须从苦练内功开始，不断提高服务质量。保持旺盛的核心竞争力。在本文也已提到中小会计师事务所做大做强遇到的问题与对策，要加强内部治理，不断开拓业务，充分开发人力资源和提升质量控制，并且也涉及到中小会计事务所利润分配和风险防范的问题。除此之外，事务所要坚持诚信是根本，规范是基础的执业理念，树立团队精神观念，营造特色文化的氛围，建立品牌优势，而且要不断增强自身创新能力，不断地适应市场环境及国家政策变化，实现多方位发展、可持续发展。

　　　一个好的会计事务所，其业务范围可以扩展到全国和海外，可以在不同经济体中游刃有余地开展业务，并可以做到标准划一，质量保证，政令畅通，有着超强的控制力。中小事务所要达到这种规模，要朝这方面的努力去做大做强，须是任重而道远。