办好会计师事务所的重要条件,不外是资本、市场、人才三方面的要素,其中人才是首要因素。除了网罗人才、争夺人才外,如何最大限度激发人才的潜能和活力尤其重要。笔者特对此谈点个人的看法:事务所应树立这样的观念:事务所价值取向是提高两方面的满意度,即外部以客户满意度为目 The important conditions for running a good accounting firm are nothing more than the three elements of capital, market and talent, among which talent is the primary factor. In addition to recruiting talent and competing for talents, it is particularly important how to maximize the potential and vitality of talents. I specifically talk about this personal point of view: the firm should establish such a concept: firm value orientation is to improve two aspects of satisfaction, that is, external to customer satisfaction