脱钩改制后的会计师事务所在激烈的市场竞争中如何生存、发展、壮大，这是业内人士普遍关注的一个问题。应编辑部之约，结合我本人１５年的执业经验和担任浙江省会计师事务所副所长的体会，就如何办好改制后的浙江天健会计师事务所谈点心得。办好事务所的首要前提是树立“人才 How to survive, develop and grow up in the fierce market competition after decoupling the reform of accounting firms, which is a common concern in the industry. Should the editorial department of the contract, combined with my own 15 years of practice experience and served as deputy director of Zhejiang Province, the experience of accounting firms, how to do a good job after restructuring Zhejiang Tianjian CPA firm talk. The first prerequisite for running a good office is to establish "qualified personnel