目前 ,业已完成的会计师（审计）事务所脱钩改制 ,是注册会计师行业一次深刻的革命。那种多年来历史形成的挂靠体制一夜之间被打破 ,使已经习惯了挂靠体制的业内人士切实感受到了“十月怀胎 ,一朝分娩”的阵痛和失落 ,不由产生一种“问注师行业 ,今后谁主沉浮”的迷懵和困惑。 At present, the completed accountant (auditing) firm decoupling restructuring, CPA profession is a profound revolution. The kind of anchoring system formed over the years has been broken overnight, so that those in the industry who have become accustomed to attaching to the system have actually felt the pain and loss of “conceiving in October and giving birth once.” , Who is the main ups and downs in the future, "the confusion and confusion.