俗话讲“内练一口气,外练筋骨皮”,对会计师事务所来讲,这里的“一口气”就是会计师事务所的内部治理。只有练好内功,事务所才能有在激烈的市场竞争中立于不败之地的根本。为此,笔者认为,会计师事务所要有合理的治理机制、良好的文化氛围、远大的经营理念,以及高度的社会责任感 As the saying goes, “in a breath, practicing bones skin”, accounting firms in terms of “breath” here is the internal governance of accounting firms. Only by practicing internal strength, the firm can have the fundamental invincible position in the fierce market competition. To this end, I believe that accounting firms should have a reasonable governance mechanism, a good culture, ambitious business philosophy, and a high degree of social responsibility