会计师事务所脱钩改制，是指事务所与原挂靠单位脱钩，行政、人事等方面不再受其领导，改制成为自主执业、自我发展、自负盈亏、自担风险的会计师事务所。脱钩改制是建立社会主义市场经济的一个重要举措，可以还给ＣＰＡ一个公平有序的竞争环境，彻底理顺事务所体制，摆脱行政 Accounting firm decoupling restructuring refers to the firm with the original affiliated units unlinked, administrative, personnel and other aspects are no longer subject to its leadership, restructuring to become self-employed, self-development, self-financing, at your own risk. Undertaking the reform is an important measure for establishing a socialist market economy and can give the CPA a fair and orderly competitive environment so as to thoroughly rationalize its system of administration and get rid of its administrative