会计师事务所改制之后，所有制形式发生了根本变化，由原来的国有体制、官办机构真正转变成为由注册会计师个人出资，并由注册会计师中产生出来的股东代表（发起人会议）进行管理的民营中介组织。过去那种领导班子由上级主管部门委派，管理办法需经挂靠单位批准的管理体制也已 After the reform of accounting firm, the ownership system has undergone fundamental changes, from the original state-owned system and government-run organization to the private intermediary managed by private shareholders (funded by certified public accountants) and shareholder representatives (CPs) organization. The past, the leadership of the higher authorities assigned by the management methods to be approved by the affiliated units of the management system has also been