质量建设和监管工作是实现注册会计师行业发展的基础和保障,然而在近几年的会计师事务所执业质量检查过程中,大部分省、市都存在无论抽查到哪些所,不论规模大小、业务多少、组织管理制度如何,统一用一个标准要求来衡量。这样平均分配监管资源,既不能突出监管重点,又造成监管资源 Quality construction and supervision work are the foundation and guarantee for the development of certified public accountant profession. However, in the quality inspection of certified public accountants in recent years, most provinces and cities exist no matter what spot checks, no matter the size and the number of business , How the organization and management system, unified with a standard requirement to measure. Such an equal distribution of regulatory resources can neither highlight the regulatory focus nor cause regulatory resources