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Article summary:

1. Large companies generally have their own mature financial systems, while small businesses seek out accounting firms for tax filing.

2. The number of accounting firms is increasing and the industry is shifting from scale expansion to quality improvement.

3. Analysis of the current state and future trends of the accounting industry, including regularization, pain points, and development prospects.

Article analysis:

The article provides a comprehensive overview of the current state and future trends of the accounting industry in China. It covers topics such as regularization, pain points, and development prospects. The article appears to be well-researched and provides detailed information on each topic discussed. However, it should be noted that the article does not provide any counterarguments or explore any potential risks associated with the industry's development. Additionally, there is no mention of any potential biases or sources of bias in the article which could lead to one-sided reporting or unsupported claims. Furthermore, there is no evidence provided for some of the claims made in the article which could lead to partiality or missing points of consideration when discussing certain topics. In conclusion, while this article provides a comprehensive overview of the current state and future trends of the accounting industry in China, it should be read with caution due to its lack of counterarguments and evidence for some claims made as well as its lack of discussion on potential biases or sources of bias which could lead to one-sided reporting or unsupported claims.