2000年会计师事务所脱钩改制时,90%的事务所选择了有限责任组织形式。但是改制后,部分事务所并没有建立相应的治理机制,而是实行家长制领导,并由此引发了内部不同利益体之间的矛盾激化和深层次的管理问题,同时也直接或间接地导致了事务所质量控制制度的失控,影响到整个行业的公信力。笔者认为,改制重在改机制,只有建立 When the accounting firm was decoupled in 2000, 90% of the firms chose the limited liability organization. However, after the restructuring, some of the firms did not establish a corresponding governance mechanism but implemented the patriarchal leadership. This led to the intensification of contradictions and deep-rooted management among different interest groups, which led directly or indirectly to The out-of-control of the firm’s quality control system has affected the credibility of the entire industry. The author believes that restructuring is important to change the mechanism, only to establish