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目前,会计师(审计)事务所、资产评估所(公司)、税务代理事务所按国家有关规定,进行脱钩、改制,成立有限责任事务所、合伙事务所,使人不觉耳目一新,但有的事务所除了改名、换牌子、交票子(出资入股)之外。观念依旧,管理依旧,看不出有新的动作和起色。事务所改制决不只是改名!脱钩改制工作完成,只是标志着注册会计师行业一个新的历史性发展阶段的开始,是更深刻的变革的到来。
At present, accounting firms (auditing) firms, asset appraisers (companies) and tax agency offices make decreeing, restructuring and setting up limited liability firms and partnership firms in accordance with the relevant state provisions. In addition to the renamed, change the brand, pay the ballot (investment shares) outside. The concept is still the same, management still can not see any new action and improvement. Firm restructuring is by no means just a name change! The completion of the decoupling restructuring only marks the beginning of a new historical stage of CPA development and is a more profound change.