会计师事务所脱钩工作随着新千年钟声敲响而宣告结束,这是我国注册会计师事业发展过程中一个重要的里程碑。但要使会计师事务所真正成为独立、客观、公正的社会中介组织,关键还在于规范改制后占全国会计师事务所绝人多数的中小事务所的执业行为,改善其执业环境,这也是衡量事务所脱钩改制成败的标志。 The decoupling of accounting firms with the sound of the new millennium bell has come to an end. This is an important milestone in the development of the CPA career in our country. However, to make the accounting firms truly become independent, objective and fair social intermediaries, the key lies in practicing the practice of small and medium-sized firms that account for the absolute majority of national accounting firms after the restructuring so as to improve their practice environment. This is also a measure of the firm’s Decoupling the signs of success or failure.