一、改制后会计师事务所执业质量低下的原因分析会计师事务所的脱钩改制给整个注册会计师行业带来了生机和活力,与此同时会计师事务所面临的风险和责任也在逐步加大,“以质量求生存,以信誉求发展”不再是理想化的口号,而是决定事务所生存和发展的客观现实。但是改制后会计师事务所执业质量低下这一事实却在一定范围内依然存在,究其原因,笔者认为有以下几点: First, the restructuring of certified public accountants practice the reasons for the low quality Analysis of the accounting firm’s decoupling restructuring for the entire CPA industry has brought vitality and vitality, while accounting firms face the risks and responsibilities are gradually increasing, “ Quality of survival, to the credibility of development ”is no longer an ideal slogan, but to determine the survival and development of the objective reality of the firm. However, the fact that the quality of practicing certified public accountants after the reform is still within a certain range exists. The reason for this is that the author believes the following points: