广州光领会计师事务所１９９９年末完成脱钩改制，历经２年多白手兴家的发展，取得了一定的成绩。但在经过起步时士气高涨，各展所长地冲上一个阶段之后，必然会面临发展阶段中不可避免的各种“瓶颈现象”，如人才不足，观念不新，墨守成规等。如果把“起步———发展———持? Guangzhou Guangliang Certified Public Accountants completed the system of decoupling and reforming at the end of 1999 and has achieved some success after more than two years of development by hand. However, after the morale has soared at the start and each stage has taken its course to a stage, it inevitably faces various “bottlenecks” inevitable in its development stage. For example, it is not enough talent, concepts are not new, and its rules are adhered to. If the "start --- development --- hold?