会计师事务所作为执行查帐验证业务的独立的社会中介机构,其性质是双重的,即作为独立的企业,它要讲求经济效益;而作为社会的一种鉴证服务机构,它又不同于一般企业,要讲求社会效益,并以此作为自己生存发展的基础.青海会计师事务所从当地实际出发,扎扎实实办实事,义务为企业财会人员进行培训的做法值得提倡. As an independent social agency that performs audit checking business, the accounting firm is double in nature, that is, as an independent enterprise, it has to emphasize economic benefits. As an authentication service for the society, it is different from the general business , Should pay attention to the social benefits, and use it as the basis for its own survival and development.Qinghai accounting firm from the actual conditions in the country, do practical work solidly, the obligation to finance the enterprise accounting personnel training is worth promoting.