1998年脱钩改制以来,事务所的组织形式发生了根本变化,内部管理问题也提上了事务所的议事日程。但2001年银广夏事件和安然事件使整个社会的注意力集中到注册会计师的诚信问题上,投资者、政府部门对注册会计师的公信力提出质疑,社会舆论的指责,政府部门监管力度的加强,使注册会? Since the decoupling reform in 1998, the organizational form of the firm has undergone fundamental changes, and the internal management issues have also been put on the firm’s agenda. However, in 2001, the events of Yin and Guang Dynasties and Enron brought the whole society’s attention to the integrity of Certified Public Accountants. Investors and government departments questioned the credibility of certified public accountants, accusations of public opinions, strengthened supervision of government departments, Make registration?