一所新办的会计师事务所必然要经受创业艰难的考验，如资金不雄厚、占领市场份额少、知名度不高、人员流动大等。特别是员工来自五湖四海，能否真正形成合力，直接关系到事务所在改制后激烈竞争的市场环境下能否生存下来。通过实践，我们认为，新所必须要建立一种充满活力的激 A new accounting firm must go through the difficult test of entrepreneurship, such as lack of funds, occupy less market share, low visibility, large staff turnover. In particular, employees from all corners of the globe can truly form synergies, which is directly related to the firm’s ability to survive the highly competitive market environment after the restructuring. Through practice, we believe that the new establishment must create a dynamic stimulus