本土会计师事务所规模和品牌建设实证研究

An Empirical Study to the Scale and Brand Construction of Local Accounting Firms

在国际知名会计师事务所(国际"四大")强有力地冲击下,中国本土很有必要建立一批具备国际竞争力、能够和国际知名事务所相抗衡的大型事务所,并带动整个审计行业的发展和壮大。自2000年起,本土会计师事务所在政府的引导和自发做大做强的形势下,进行了一次次的合并化浪潮。本文对本土会计师事务所的规模和品牌建设进行了实证分析和研究。

Under the strong impact of some internationally renowned aeeounting firms （ the international ＂Big Four＂ ）, it is necessary to set up some large Chinese accounting firms with international competitiveness, which can compete with and counter balanee internationally renowned firms, and can promote the development and growth of the whole audit industry. Sinee 2000, local aeeounting firms have undergone waves of amalgamations under government guidanee and out of their spontaneous motivation of expansion. This paper is an empirical analysis and research of the scale and brand construction of local accounting firms.