摘要:随着我国经济的快速发展，会计工作变得越来越重要。在这样的大环境下，越来越多的会计师事务所应运而生。质量控制体系在会计师事务所中的作用不言而喻，但是这些中小会计师事务所迅速发展的同时出具不合法会计质量报告的情况时有发生，给很多企业甚至是整个社会带来了很大的麻烦。因此建立会计师事务所的质量控制体系尤为重要。

　　　本文结合苏盛联合会计师事务所运用SWOT分析法进行分析，对苏盛联合会计师事务所的质量控制体系内部优势、内部劣势、潜在机会和潜在威胁进行研究、探讨，得出苏盛联合会计师事务由于规模较小便于操作，但是在人员素质、内部治理、质量控制准则和声誉等方面均存在一定的问题。经过分析得出苏盛联合会计师事务所适合用WO（扭转型战略）在保持已有优点的基础上对自身的缺点进行改进。与此同时，政府和行业协会等外部监督对会计师事务所质量控制体系的提升也有很大的作用。

关键词 中小会计师事务所；质量控制体系；SWOT分析法

Abstract:With the rapid development of natural economy, the work of accounting is getting more and more important. In such a circumstance, an increasing number of accounting firms come out. Quality control system is making an important role in these accounting firms. However, many small and medium accounting firms issue illegal reports when they improve quickly which bring big problems for many enterprises and the society. As a result, it is particularly necessary to draw up quality control system for small and medium accounting firms. 

　　　This passage aim to have a research of SuSheng Union Certified Public Accountants Co.,Ltd with SWOT analysis. After the study of internal strengths, internal weakness, potential opportunities, potential threat about SuSheng Union Certified Public Accountants Co.,Ltd, it comes a conclusion that SuSheng Union Certified Public Accountants Co.,Ltd has some problems in quality of personnel ,internal management, quality control standards and reputation. On the other hand, because of the small size, it is flexible to be operated. After the analysis it is obvious that the tactics of WO is reasonable for SuSheng Union Certified Public Accountants Co.,Ltd,it needs to keep advantages and correct shorting. On the same time, government and industry supervision also have a great effect on improving quality control system.

Keywords  Small And Medium Accounting Firm  Quality Control System  SWOT analysis