如果说家庭是社会的“细胞”，那么，会计师事务所就是注册会计师行业的“细胞”。会计师事务所这个“细胞”的功能健康与否，不仅直接影响到会计师事务所自身的活力，而且关系到整个行业躯体的健康与否。会计师事务所完成改制，基本解决了行业的历史问题并为建立新机制奠定了 If the family is the “cell” of society, then the accounting firm is the “cell” of the CPA profession. The healthy functioning of the “cell” of accounting firms not only directly affects the vitality of the accounting firms themselves, but also the health of the body in the whole industry. The accounting firm completed the restructuring, basically solved the history of the industry and laid the foundation for establishing a new mechanism