会计师事务所主要是依靠各类专业人员的智力投入 ,因而最重要的内部管理就是人才管理。这就要求我们明确事务所的所有者是智力投资者 ,实行与事务所性质相适应的有限责任合伙制 ,并在其内部建立以人才激励机制为核心的管理机制。１．内部管理机制的基本构架。事务所内部管理机 Accounting firms rely mainly on the intellectual input of various professionals, so the most important internal management is talent management. This requires us to make clear that the firm’s owners are intellectual investors, implement a limited liability partnership that fits with the nature of the firm, and establish a management mechanism centered around the talent incentive mechanism. 1. The basic framework of the internal management mechanism. Office internal management machine