注册会计师事业的发展关键取决于注册会计师行业人才的培养,也就是行业人力资源的取得、保有、协调和发展。笔者认为,要加快注册会计师行业人才的培养,提升行业人力资源管理水平,必须打破目前注册会计师人力资源管理在来源、选拔、培养、考核、测试、提高等领域的单一、封闭的现状,增强适应丰富性、多样性、无疆域性、流动性和个性化的人力资源环境演变能力,建议打破目前大专院校、事务所和实务界三方的人力资 The key to the development of certified public accountants depends on the training of certified public accountants, that is, the acquisition, retention, coordination and development of human resources in the industry. The author believes that to speed up the CPA industry personnel training and improve the level of human resources management in the industry, it is necessary to break the current single, closed status quo of the CPA human resource management in the areas of source, selection, training, assessment, testing, Richness, diversity, unscreenedness, mobility and personalized evolution of human resources and environment, it is proposed to break the current human resources of tertiary institutions, offices and practice sectors