The develop level of china which is relative simplification and lag determine that the investigative status of china is behindhand, which lack systemic and in-depth research.

• 我国注册会计师职业服务市场的单一、低层次化发展水平决定了注册会计师非审计服务在我国的研究状况是相对滞后的，缺乏系统和深入的研究。