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会计师事务所要逐步同挂靠单位脱钩（责任编辑鲁吾）会计师事务所实行挂靠单位的管理体制，是特定的历史环境造成的。随着市场经济对注册会计师要求的提高，这种管理体制逐步暴露出不利于保证社会审计的独立性、事务所缺乏活力等种种弊端，应当通过深入改革，逐步实行现有...
Accounting firms to be gradually separated from the affiliated units (Editor LU Wu) Accountants practice affiliated units of the management system is caused by a specific historical environment. With the improvement of the CPA requirements in the market economy, this management system gradually exposes various disadvantages that are not conducive to ensuring the independence of social auditing and the lack of vitality in the business. We should gradually implement the existing reform through the existing reforms.