当前,注册会计师行业正积极推进和深化行业发展三大战略。其中,建设符合行业发展方向、内部机制运行合理、组织决策科学严谨、风险控制程序完整、社会公众信任的和谐事务所,是实施行业做大做强“走出去”的基础和前提。如何更有效指导和推进和谐事务所建设,也是行业管理部门和事务所迫切需要解决的问题。 At present, the CPA industry is actively promoting and deepening the development of the three major strategies for the industry. Among them, building a harmonious office that is in line with the development direction of the industry, rational operation of the internal mechanism, rigorous scientific organization and decision-making, complete risk control procedures and trust of the public is the basis and premise for implementing the “bigger and stronger” “going global” industry. How to guide and promote the building of a harmonious office more effectively is also an urgent problem to be solved by the administrative departments and firms in the industry.