注册会计师行业是市场经济的重要基石,注册会计师行业能否健康发展在很大程度上取决于会计师事务所管理水平的高低。然而,随着会计师事务所规模由小变大,其内部管理存在的问题也日益突出。许多事务所未能建立科学的管理机制,管理方式粗放,管理水平低下,一些做法与现代管理的要求相去甚远,严重制约着事务所做大做强, CPA industry is an important cornerstone of the market economy, CPA industry can be healthy development depends largely on the level of management of accounting firms. However, as the scale of accounting firm changes from small to large, the problems existing in its internal management have become increasingly prominent. Many firms failed to establish a scientific management mechanism, extensive management methods, low management level, a number of practices far from the requirements of modern management, severely restricted the office bigger and stronger,