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去年秋天,笔者受事务所派遣,前往美国两家大型会计师事务所学习和了解事务所管理机制和工作方法。在一个多月的海外实习生活里,笔者与美国同行们共同工作,一起交流和探讨,对美国本土会计师事务所的内部管理体系有了直接的了解。本文拟就笔者认为值得国内同行思考和探讨的一些内部管理问题谈谈自己的看法。
Last fall, I was dispatched by the firm to visit two large accounting firms in the United States to learn about and understand the management mechanism and working methods of the firm. In more than a month of overseas internship, I work with American counterparts to exchange and discuss together and have a direct understanding of the internal management system of American domestic accounting firms. This article intends to talk about my own opinion on some internal management issues that the author thinks it is worth considering and exploring by domestic counterparts.