“和谐会计师事务所”中的“和谐”涉及到方方面面,它包括事务所的“内部和谐”和“外部和谐”。所谓“内部和谐”主要是股东与非股东之间,股东与股东的之间、从业人员之间的和谐等;所谓“外部和谐”主要是企业与监管部门、客户、其他执业机构之间的和谐等。由此,笔者以为,构建和谐会计师事务所就是要理顺各种利益关系,化解各种利益矛盾,不断促进会计师事务所系统中各部分和要素和谐发展。具体而言, “Harmony” in Harmony Accounting Firm covers all aspects of the firm, including “internal harmony” and “external harmony” of firms. The so-called “internal harmony ” is mainly between shareholders and non-shareholders, shareholders and shareholders, the harmony between practitioners, etc. The so-called “external harmony” is mainly business and regulatory authorities, customers, other practitioners The harmony between. Therefore, I believe that the construction of a harmonious accounting firm is to straighten out all kinds of interests, resolve conflicts of interest, and constantly promote the accounting firm’s system of all parts and elements of harmonious development. in particular,