今天来不及了，明天给你翻。

with the development of market economy, the development of small and medium-sized CPA firms is already an important part of the sustainable and healthy development of the CPA industry registered. Social demands to the CPA service quality is getting higher and higher, the survival and development of the small and medium-sized accounting firms, has inevitably become a hot topic in the current CPA industry. In this paper, through the analysis of Chinese medium and small accounting firms small scale, quantity, the low quality of service situation, bad environment, internal control is not perfect, risk control, neglect quality control is not in place and so on external practice reveals small accounting firm survival and development process, and discuss the countermeasure of promoting small and medium-sized CPA firm and healthy operation and sustainable development. 请采纳，O(∩_∩)O谢谢