Abstract
For a long time, the practice quality of small and medium-sized accounting firms in the
industry is uneven. Small business scale, external environment interference, lack of human
resources and many other problems for small and medium-sized accounting firms, resulting in
the pressure of survival, leading to the decline of their own practice quality.
This paper is divided into four parts. The first part introduces the current situation of the
practice quality of small and medium-sized
我国中小会计师事务所执业质量提升研究-6358字.pdf