做大做强,参与国际竞争,是国内大型会计师事务所的共同愿望,我们已经为这一目标努力多年,但距离目标的实现仍很远。我们不禁自问:做大做强,我们到底最缺的是什么?笔者认为,最缺的不是人才,而是核心竞争力。一、人才会计师事务所是提供专业服务的中介机构,做大做强自然需要一大? Being bigger and stronger and participating in international competition is the common aspiration of major domestic accounting firms. We have worked hard for this goal for many years, but we are still far from achieving our goal. We can not help but ask ourselves: bigger and stronger, what we lack most in the end? I believe that the most lack of talent, but core competitiveness. First, talented accounting firm is to provide professional services intermediary, bigger and stronger naturally need a big?