摘要
摘要：与发达国家会计师市场相比，我国注册会计师服务依旧处于单一化和低层次发展阶段，非审计业务发展十分缓慢，这种单一化的业务结构非但不能满足于市场发展的要求，而且不利于事务所的发展。本文分析了注册会计师非审计业务在我国的开展现状和存在的主要问题，提出了对我国注册会计师中非审计业务发展的几点建议。
Compared with developed countries, service of Certified Public Accountant （CPA） in china is still in a simplified and low-level stage in accountant market. The developing of non-audit services is very slow. The simplification of business structure not only unable to satisfy the requirements of the market development, but also go against the development of firm. This paper analyzes the current situation of CPA non-audit services and its existing problems in china, then puts forward some suggestion on development of China-Africa CPA audit business.
