人力资本是会计师事务所发展的核心竞争要素,本土会计师事务所要在未来取得长足的发展并实现与国际“四大”的竞争就必须大力地发展人才建设。在当前形势下,本土所要借助政府的扶持与引导,并积极主动地向“四大”学习人才吸引与维持战略,逐渐形成自身的企业文化,树立起科学的人力资源管理战略。 Human capital is the key competition factor in the development of accounting firms. If local accounting firms are to make great strides in the future and compete with the international “big four”, they must vigorously develop their talents. In the current situation, the local government should rely on the support and guidance of the government and actively attract and maintain the strategy of learning from the “big four” talents to gradually form its own corporate culture and establish a scientific human resource management strategy.