历时两年多的会计师事务所脱钩改制工作基本结束，这次改制是注册会计师行业一次大的变革：在宏观上对注册会计师事业的管理体制，微观上对会计师事务所内部结构均进行了大的调整。世纪之交，注册会计师事业以其崭新的面貌，迎接新的机遇和挑战。 一、旧体制制约了注册会计师行 After two years of accounting firm decoupling restructuring basically completed, this restructuring is a major change in the CPA industry: a macro-management system for certified public accountants, microscopic on the internal structure of the accounting firm were large Adjustment. At the turn of the century, Certified Public Accountants is welcoming new opportunities and challenges with its brand new appearance. First, the old system restricted the CPA firms