摘要:我國(guó)在加入WTO之后，會(huì)計(jì)市場(chǎng)逐步開(kāi)放，許多國(guó)際知名事務(wù)所涌進(jìn)中國(guó)市場(chǎng)。由于我國(guó)會(huì)計(jì)師事務(wù)所的審批門(mén)檻低，審計(jì)市場(chǎng)競(jìng)爭(zhēng)激烈，利潤(rùn)空間受到更多擠壓，審計(jì)成本成了影響事務(wù)所經(jīng)濟(jì)效益高低、競(jìng)爭(zhēng)力大小、生存發(fā)展?jié)摿Ω叩偷闹匾蛩亍?/p>

　　　本文采用系統(tǒng)分析法，文獻(xiàn)分析法以及調(diào)查法，調(diào)查中小會(huì)計(jì)師事務(wù)所成本控制的現(xiàn)狀及存在的問(wèn)題，剖析會(huì)計(jì)師事務(wù)所成本構(gòu)成，分析影響會(huì)計(jì)師事務(wù)所成本的影響因素，并從廣義的角度入手挖掘出海安中信會(huì)計(jì)事務(wù)所成本控制中出現(xiàn)的主要問(wèn)題，然后對(duì)事務(wù)所成本控制中發(fā)現(xiàn)的問(wèn)題進(jìn)行分析，了解其對(duì)事務(wù)所的成本產(chǎn)生的具體影響。最后從事務(wù)所的規(guī)模方面，管理成本方面，審計(jì)風(fēng)險(xiǎn)成本方面和直接審計(jì)項(xiàng)目成本方面提出解決海安中信會(huì)計(jì)師事務(wù)所成本控制問(wèn)題的具體方案。

關(guān)鍵詞 會(huì)計(jì)師事務(wù)所；成本控制；經(jīng)濟(jì)效益

Abstract:After our country joined the WTO, the market opens gradually with many famous international firms pouring into Chinese market. For our country’s certified public accountants examination standard is low, the audit market competition is getting intense and profit space is being more pressed. Audit cost is becoming an important factor which impacts the firm’s economic benefit, competitiveness, potential of survival and development, etc.

　　　This paper uses system analysis method, literature analysis and investigation method to investigate the small and medium-sized accounting firm’s present situation of the cost control and solve existing problems. Then it analyzes the accounting firm’s cost and finds the problem of Haian Zhongxin Accounting Firm to solve the main problems of cost control. The paper analyzes the firm's size, management cost, the audit risk costs and directly proposes solutions to haian zhongxin certified public accountants audit project cost cost control problems. 

Keywords  accounting firm   cost control   economic benefit