我是1993年初进入注会行业的,现为会计师事务所副主任会计师。10多年的执业经历使我深深感到,脱钩改制后的会计师事务所不仅是一个自主经营、自负盈亏、自担风险、自我约束、自我发展的独立的中介机构,同时又需要协调政府、企业、投资者等多方面的关系,这就要求会计师事务所要 I was in the beginning of 1993 to note the industry, now the accounting firm deputy chief accountant. After more than 10 years of practice, I deeply feel that after the reform, the accounting firm is not only an independent intermediary institution that runs its own businesses, takes responsibility for its own profits and losses, takes risks, self-restraint and self-development. At the same time, it needs to coordinate the government, Investors and other aspects of the relationship, which requires accounting firms to