摘要:我国在加入WTO之后，会计市场逐步开放，许多国际知名事务所涌进中国市场。由于我国会计师事务所的审批门槛低，审计市场竞争激烈，利润空间受到更多挤压，审计成本成了影响事务所经济效益高低、竞争力大小、生存发展潜力高低的重要因素。
本文采用系统分析法，文献分析法以及调查法，调查中小会计师事务所成本控制的现状及存在的问题，剖析会计师事务所成本构成，分析影响会计师事务所成本的影响因素，并从广义的角度入手挖掘出海安中信会计事务所成本控制中出现的主要问题，然后对事务所成本控制中发现的问题进行分析，了解其对事务所的成本产生的具体影响。最后从事务所的规模方面，管理成本方面，审计风险成本方面和直接审计项目成本方面提出解决海安中信会计师事务所成本控制问题的具体方案。
关键词 会计师事务所；成本控制；经济效益
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
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