1999年会计师事务所脱钩改制,这是注册会计师行业在体制和运行机制上的一次大的变革,事务所经过这次变革的“洗礼”,一定程度上摆脱了旧体制的束缚;调动了广大注册会计师和从业人员的积极性,基本适应了市场经济体制下的运行环境。但行业在发展过程中,也逐步暴露出一些突出的问 The declassification of CPA firms in 1999 was a major change in the system and operating mechanism of the CPA industry. The “baptism” of the firms through this change has, to some extent, got rid of the shackles of the old system and mobilized the vast majority of registrations The enthusiasm of accountants and practitioners basically adapted to the operating environment under the market economy system. However, during the development of the industry, some prominent questions are gradually exposed