自我国注册会计师制度恢复以来,财政部和中国注册会计师协会通过实施一系列的改革措施,大力推进注册会计师行业规范建设,使我国注册会计师行业得到了很大的发展。但必须看到会计师事务所(简称“事务所”)的规模、水平、竞争力还不能适应社会主义市场经济发展的需要,必须对事务 Since the restoration of CPA system in our country, the Ministry of Finance and the Chinese Institute of Certified Public Accountants have promoted a series of reform measures to promote the construction of CPA industry standard, which has greatly developed the CPA industry in our country. However, we must see that the scale, level and competitiveness of accounting firms (“firms”) can not meet the needs of the development of the socialist market economy. Therefore,