近年来,我国中小会计师事务所执业质量、内部控制水平不断提高,为维护和规范经济秩序发挥了较好作用。但在市场形象、发展定位等方面仍存在一些问题,如何加强对我国中小会计师事务所的监管是一个值得重点探讨的问题。 In recent years, the quality of small and medium-sized certified public accountants in our country and the level of internal control have been continuously improved, playing a good role in maintaining and standardizing the economic order. However, there still exist some problems in the market image, development orientation and so on. How to strengthen the supervision over the small and medium-sized accounting firms in our country is a key issue to be discussed.