Fourth: According the analysis of reason for the lack of accounting sincerity, put forward the reshape strategy form micro and macro masterstrokes.

根据对会计诚信缺失的原因分析，进行重塑策略的研究从宏观和微观两个主线入手，提出重塑策略。

This, it is said, led to such strategic masterstrokes as "the internet tidal wave memo" in 1995, which shifted Microsoft's focus (some say belatedly) to the web.

据说比尔盖茨就是这样想出的1995年的“因特网潮汐波备忘录”这个把微软的注意力转向（有人则认为是拖延）网络的战略妙举。