会计师事务所同原挂靠单位脱钩改制后,在新的条件下,特别是我国加WTO后,由于会计服务市场进一步开放,注册会计师行业在执业环境、管理模式和发展前景上都面临着深刻的变化:一方面在很大程度上增强了事务所的活力,同时,事务所也面临强烈的行业竞争,在发展的道路上会出现一些新情况、新问题。根据入世后行业内外情况,为了提高会计师事务所的适应能力,规范执业行为,降低执 After the CPA has been decoupled from the original affiliated units and under the new conditions, especially after China’s WTO accession, due to the further opening up of the accounting service market, the CPA industry is facing profound changes in its practice environment, management mode and development prospect : On the one hand, it has greatly enhanced the vitality of the firm. At the same time, the firm is also facing strong competition in the industry. Some new situations and problems will emerge along the path of development. According to the situation inside and outside the industry after the accession to the WTO, in order to improve the adaptability of accounting firms, standardize practice and reduce