多年前,笔者曾撰文《依靠三要素建设实现行业整合做强》。文中提出,废弃依靠人事任免、财务控制、行政管理等一般公司经营手段对税务师事务所各类资源进行整合的思路,而是依靠“品牌建设、业务质量控制建设、人力资源建设”这三个要素来实现事务所综合实力的全面发展。在这里,品牌建设是核心,业务质量控制建设和人力资源建设是品牌建设的重要支撑,三 Years ago, I had written “relying on the construction of three elements to achieve stronger industry consolidation.” The paper proposes to abandon the idea of ​​integrating all kinds of resources of tax office by relying on the appointment and dismissal of personnel, financial control and administrative management, and rely on the idea of ​​“building brand, building quality control and building human resources”. Three elements to achieve the overall development of the comprehensive strength of the firm. Here, brand building is the core, business quality control and human resources construction is an important support for brand building, three