当前,会计师事务所经营重心及发展将随经济环境变动及全球化、社会需求及政府法令规范有所变动及业务趋向多元化。会计师因业务多元化,对各种业务核心、专业的要求更趋深度化,由此触动会计师行业服务团队必须集合不同专长的合伙人强化服务专业,甚至要选择异业策略结盟;事务所因 At present, the accounting center’s business focus and development will change with changes in the economic environment and globalization, social needs and government regulations and business diversification. Accountants due to business diversification, a variety of business core, professional requirements more in-depth, which touches the accountant industry service team must pool partners with different expertise to strengthen the service profession, or even to choose different industry strategy alliance;