Compared with the public accountant market in developed countries, the services offered by the certified public accountants (CPAs) in China are still at the stage of simplification and low-level development. Generally speaking, the development of non-audit services is very slow, as such a simplified structure of practice is not only unable to meet the needs of the market but also goes against the growing up of the accounting firm itself. This paper analyzes the current situation and existing problems of the non-audit services practiced by the CPAs in China, and then puts forward some suggestions on how to perfect non-audit services by CPAs in China.%与发达国家会计师市场相比,我国注册会计师服务依旧处于单一化和低层次发展阶段,非审计业务发展十分缓慢,这种单一化的业务结构非但不能满足于市场发展的要求,而且不利于事务所的发展.本文分析了注册会计师非审计业务在我国的开展现状和存在的主要问题,提出了对我国注册会计师中非审计业务发展的几点建议.
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