2010年中国会计师事务所100强.xls

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1、20102010年年会会计计师师事事务务所所综综合合评评价价前前百百家家信信息息*（2010年年4月月30日日发发布布）事事务务所所名名称称综综合合得得分分名名次次综综合合评评价价指指标标综综合合得得分分辅辅助助指指标标20092009年年度度总总收收入入(万万元元)其其中中:审审计计收收入入(万万元元)注注册册会会计计师师人人数数培培训训完完成成率率(%)(%)领领军军人人才才数数量量事事务务所所和和注注册册会会计计师师的的处处罚罚、惩惩戒戒应应减减分分值值分分所所数数量量普普华华永永道道中中天天会会计计师师事事务务所所1 1257843257843243884243884678678100

2、.00100.006 6974.91974.919 9德德勤勤华华永永会会计计师师事事务务所所2 2237025237025165595165595715715100.00100.003 3901.21901.216 6毕毕马马威威华华振振会会计计师师事事务务所所3 3222110222110150726150726648648100.00100.001 1843.74843.743 3安安永永华华明明会会计计师师事事务务所所4 4196064196064186111186111866866100.00100.001010766.62766.627 7中中瑞瑞岳岳华华会会计计师师事事务务所所5

3、 58720587205725447254412281228100.00100.0014144 4395.64395.642121立立信信会会计计师师事事务务所所6 666266662664909449094674674100.00100.004 4292.01292.011010信信永永中中和和会会计计师师事事务务所所7 75186051860439084390810161016100.00100.008 8260.11260.111313天天健健会会计计师师事事务务所所8 850266502663851738517705705100.00100.001212240.65240.651212

4、国国富富浩浩华华会会计计师师事事务务所所9 953225532254335243352864864100.00100.006 618.518.5237.75237.752727大大信信会会计计师师事事务务所所101051676516763938539385527527100.00100.003 32 2230.13230.131414立立信信大大华华会会计计师师事事务务所所111151086510863970639706644644100.00100.006 61616221.47221.471212天天职职国国际际会会计计师师事事务务所所121241316413163458034580620

5、620100.00100.005 5200.99200.991313天天健健正正信信会会计计师师事事务务所所131338758387583359633596702702100.00100.009 91010188.05188.052020中中审审亚亚太太会会计计师师事事务务所所141440065400653519135191529529100.00100.002 24.54.5185.92185.921010利利安安达达会会计计师师事事务务所所151534732347323042230422723723100.00100.002 22121160.29160.291616京京都都天天华华会会计

6、计师师事事务务所所161631059310592635226352464464100.00100.008 8158.07158.078 8中中磊磊会会计计师师事事务务所所171720617206171959819598372372100.00100.002 24.54.5108.75108.751414北北京京兴兴华华会会计计师师事事务务所所181819214192141695916959362362100.00100.001 1107.25107.258 8中中审审国国际际会会计计师师事事务务所所191919822198221865618656356356100.00100.004.54.5

7、104.10104.101010中中准准会会计计师师事事务务所所202015286152861461314613400400100.00100.003 396.2096.208 8中中兴兴华华富富华华会会计计师师事事务务所所212113987139871201512015271271100.00100.0083.5383.537 7中中天天运运会会计计师师事事务务所所222212346123461011210112260260100.00100.004 479.1379.137 7中中勤勤万万信信会会计计师师事事务务所所232314474144741266012660339339100.001

8、00.00101078.7178.714 4江江苏苏苏苏亚亚金金诚诚会会计计师师事事务务所所242413260132601120711207172172100.00100.005 578.4278.428 8中中汇汇会会计计师师事事务务所所2525124201242067546754192192100.00100.006 676.9476.945 5华华普普天天健健会会计计师师事事务务所所262611557115571097410974220220100.00100.007 775.7975.795 5北北京京永永拓拓会会计计师师事事务务所所27271072610726872287222922

9、92100.00100.002 273.9973.999 9上上海海众众华华沪沪银银会会计计师师事事务务所所282813266132661244612446116116100.00100.001 173.5973.591 1江江苏苏天天衡衡会会计计师师事事务务所所292912364123641073810738145145100.00100.002 272.3672.364 4江江苏苏公公证证天天业业会会计计师师事事务务所所303011742117421111211112132132100.00100.001 168.9868.984 4武武汉汉众众环环会会计计师师事事务务所所31311095

10、11095189418941141141100.00100.005 568.6368.634 4新新联联谊谊会会计计师师事事务务所所3232104571045789138913174174100.00100.0066.0466.046 6中中兴兴财财光光华华会会计计师师事事务务所所33339037903771707170351351100.00100.006.56.563.4763.471414北北京京中中天天恒恒会会计计师师事事务务所所3434103491034994549454208208100.00100.004 463.3863.386 6五五洲洲松松德德联联合合会会计计师师事事务务所

11、所35359104910473217321191191100.00100.002 263.0963.092 2华华寅寅会会计计师师事事务务所所36367596759660396039244244100.00100.002 260.4160.417 7江江苏苏天天华华大大彭彭会会计计师师事事务务所所37379379937985658565127127100.00100.001 160.3260.325 5北北京京红红日日会会计计师师事事务务所所38389140914070337033107107100.00100.0057.9557.956 6上上海海上上会会会会计计师师事事务务所所393985

12、38853878587858120120100.00100.001 156.9756.972 2北北京京中中证证天天通通会会计计师师事事务务所所40407383738352705270208208100.00100.002 22 255.8355.834 4福福建建华华兴兴会会计计师师事事务务所所41417347734762526252158158100.00100.001 154.6654.662 2中中喜喜会会计计师师事事务务所所42426856685665236523182182100.00100.0053.6453.644 4希希格格玛玛会会计计师师事事务务所所434370547054

13、66436643146146100.00100.0052.5152.514 4深深圳圳市市鹏鹏城城会会计计师师事事务务所所444411554115541103911039208208100.00100.00202051.6751.675 5北北京京天天圆圆全全会会计计师师事事务务所所45456383638360096009162162100.00100.001 151.4451.445 5北北京京中中路路华华会会计计师师事事务务所所46464900490035933593231231100.00100.001 149.6649.661111广广东东正正中中珠珠江江会会计计师师事事务务所所474

14、76293629355645564117117100.00100.002 249.3349.331 1浙浙江江德德威威会会计计师师事事务务所所484866646664538453848787100.00100.002 249.1349.134 4四四川川华华信信（集集团团）会会计计师师事事务务所所49496316631663086308110110100.00100.002 249.0649.064 4青青岛岛振振青青会会计计师师事事务务所所50505896589626322632158158100.00100.0049.0049.001212中中建建华华会会计计师师事事务务所所5151525

15、1525135363536125125100.00100.0045.0345.035 5北北京京中中兴兴新新世世纪纪会会计计师师事事务务所所52525259525950225022109109100.00100.0044.2544.250 0亚亚太太（集集团团）会会计计师师事事务务所所53534845484536233623186186100.00100.002.52.544.1844.188 8天天津津中中审审联联会会计计师师事事务务所所5454433943393739373917417499.4399.4344.1644.168 8山山东东天天元元同同泰泰会会计计师师事事务务所所55555

16、056505647844784117117100.00100.0043.9343.933 3浙浙江江天天平平会会计计师师事事务务所所565652545254425842587171100.00100.0042.3042.302 2北北京京中中平平建建华华浩浩会会计计师师事事务务所所57574298429839293929132132100.00100.0042.0042.001 1北北京京华华审审会会计计师师事事务务所所585850645064484348437373100.00100.0041.7241.722 2山山东东天天恒恒信信会会计计师师事事务务所所59594506450643564

17、356102102100.00100.001 141.7141.712 2立立信信羊羊城城会会计计师师事事务务所所60606238623854065406147147100.00100.002 29 941.6641.662 2上上海海东东华华会会计计师师事事务务所所61615337533749974997129129100.00100.004 441.5441.542 2北北京京兴兴中中海海会会计计师师事事务务所所626247884788440244028686100.00100.0041.4041.400 0中中一一会会计计师师事事务务所所6363352935292967296716116

18、1100.00100.0040.7340.731111广广东东中中诚诚安安泰泰会会计计师师事事务务所所646444544454364036408484100.00100.0040.1140.110 0立立信信中中联联闽闽都都会会计计师师事事务务所所65655139513949914991192192100.00100.008 840.0340.031 1上上海海宏宏大大东东亚亚会会计计师师事事务务所所66663816381631093109119119100.00100.0039.6239.621 1祥祥浩浩会会计计师师事事务务所所67674937493734873487118118100.0

19、0100.004 439.5639.569 9北北京京中中瑞瑞诚诚联联合合会会计计师师事事务务所所68684029402925822582150150100.00100.001 13 339.4539.451212浙浙江江至至诚诚会会计计师师事事务务所所696942304230276327636767100.00100.001 138.9538.952 2重重庆庆康康华华会会计计师师事事务务所所707042284228292729277777100.00100.0038.9538.953 3南南京京立立信信永永华华会会计计师师事事务务所所717137823782364136419797100.

20、00100.0038.3838.382 2上上海海公公信信中中南南会会计计师师事事务务所所727249994999461046109999100.00100.004.54.538.3138.310 0天天津津国国信信倚倚天天会会计计师师事事务务所所73733630363022722272104104100.00100.0038.2038.203 3上上海海沪沪港港金金茂茂会会计计师师事事务务所所747443704370411241127878100.00100.002 237.5137.510 0北北京京华华通通鉴鉴会会计计师师事事务务所所757528522852255225521351351

21、00.00100.0037.0037.006 6中中天天银银会会计计师师事事务务所所76762741274120652065141141100.00100.0036.9136.918 8北北京京公公正正会会计计师师事事务务所所77773297329732023202100100100.00100.0036.8136.810 0上上海海上上审审会会计计师师事事务务所所787836053605340134017171100.00100.0036.4336.430 0广广东东中中天天粤粤会会计计师师事事务务所所797935833583231423146262100.00100.001 136.403

22、6.400 0湖湖南南建建业业会会计计师师事事务务所所808030873087187118719797100.00100.0035.9135.914 4北北京京高高商商万万达达会会计计师师事事务务所所81813007300728972897102102100.00100.0035.8835.880 0华华建建会会计计师师事事务务所所828237923792362736274545100.00100.0035.7835.781 1山山东东大大地地会会计计师师事事务务所所83832806280625502550107107100.00100.0035.4235.421 1东东莞莞市市德德正正会会计

23、计师师事事务务所所848437043704100410044242100.00100.0035.3135.310 0上上海海迈迈伊伊兹兹会会计计师师事事务务所所858535783578310231022727100.00100.0034.1034.100 0湖湖南南安安信信联联合合会会计计师师事事务务所所868627522752199419948484100.00100.0034.0634.060 0江江苏苏华华星星会会计计师师事事务务所所878729012901186718674141100.00100.002 233.4033.402 2浙浙江江中中兴兴会会计计师师事事务务所所888834

24、893489178917891919100.00100.0033.3833.380 0重重庆庆谛谛威威会会计计师师事事务务所所898931503150186418643737100.00100.0033.0933.095 5湖湖南南天天平平正正大大会会计计师师事事务务所所909025182518197019707373100.00100.0032.6732.672 2河河北北天天勤勤会会计计师师事事务务所所919121792179211021109292100.00100.0032.4232.423 3山山东东汇汇德德会会计计师师事事务务所所92923709370935303530111111

25、100.00100.002 27.57.532.3332.334 4上上海海申申洲洲大大通通会会计计师师事事务务所所939327432743230723074747100.00100.0032.1532.150 0北北京京中中润润达达会会计计师师事事务务所所949427172717245324534242100.00100.0031.8031.800 0广广东东中中恒恒信信会会计计师师事事务务所所959525902590172817284646100.00100.0031.5531.550 0上上海海琳琳方方会会计计师师事事务务所所969622782278102410244747100.001

26、00.0030.4930.490 0上上海海永永诚诚会会计计师师事事务务所所979725302530175217522727100.00100.0030.3730.370 0上上海海仁仁德德会会计计师师事事务务所所989826782678252025209 9100.00100.0029.9929.990 0湖湖南南恒恒基基会会计计师师事事务务所所999923032303172617263030100.00100.0029.7229.720 0江江苏苏兴兴光光会会计计师师事事务务所所10010022502250167616763131100.00100.0029.5829.580 0*注注:1

27、.1.总总收收入入：是是指指会会计计师师事事务务所所20092009年年度度会会计计报报表表所所反反映映的的总总收收入入。2.2.注注册册会会计计师师人人数数：是是指指20092009年年1212月月3131日日，会会计计师师事事务务所所拥拥有有的的注注册册会会计计师师人人数数。3.3.培培训训完完成成率率：是是指指会会计计师师事事务务所所20092009年年完完成成中中国国注注册册会会计计师师继继续续教教育育制制度度规规定定学学时时注注册册会会计计师师人人数数占占本本所所注注册册会会计计师师人人数数的的比比率率。4.4.领领军军人人才才数数量量：是是指指截截止止20092009年年1212月

28、月3131日日，会会计计师师事事务务所所内内注注册册会会计计师师行行业业领领军军人人才才数数量量。5.5.处处罚罚和和惩惩戒戒应应减减分分值值：是是指指按按照照会会计计师师事事务务所所综综合合评评价价办办法法（试试行行），根根据据事事务务所所及及其其注注册册会会计计师师在在20072007年年20092009年年因因以以往往执执业业中中(含含本本期期间间)受受到到行行政政处处罚罚和和行行业业惩惩戒戒的的情情况况，计计算算的的应应减减分分值值。事事务务所所实实施施合合并并的的，合合并并各各方方的的应应减减分分值值合合并并计计算算。6.6.本本信信息息中中，审审计计收收入入、分分所所数数、从从业业

29、人人员员人人数数、人人均均业业务务收收入入、合合伙伙人人（股股东东）人人数数、境境外外设设立立分分支支机机构构数数量量、注注册册会会计计师师年年龄龄结结构构和和注注册册会会计计师师学学历历结结构构作作为为综综合合评评价价的的辅辅助助信信息息披披露露，不不纳纳入入综综合合评评价价指指标标体体系系。7.7.本本信信息息中中，信信永永中中和和会会计计师师事事务务所所、天天健健会会计计师师事事务务所所、国国富富浩浩华华会会计计师师事事务务所所、大大信信会会计计师师事事务务所所、立立信信大大华华会会计计师师事事务务所所、天天职职国国际际会会计计师师事事务务所所、天天健健正正信信会会计计师师事事务务所所、

30、中中审审亚亚太太会会计计师师事事务务所所、利利安安达达会会计计师师事事务务所所、京京都都天天华华会会计计师师事事务务所所、中中磊磊会会计计师师事事务务所所、中中审审国国际际会会计计师师事事务务所所、中中兴兴华华富富华华会会计计师师事事务务所所、立立信信中中联联闽闽都都会会计计师师事事务务所所涉涉及及合合并并事事项项，其其相相关关指指标标已已进进行行了了相相应应的的合合并并。8.8.本本信信息息中中，天天健健会会计计师师事事务务所所原原名名为为浙浙江江天天健健东东方方会会计计师师事事务务所所、国国富富浩浩华华会会计计师师事事务务所所原原名名为为北北京京五五联联方方圆圆会会计计师师事事务务所所、立

31、立信信大大华华会会计计师师事事务务所所原原名名为为北北京京立立信信会会计计师师事事务务所所、天天健健正正信信会会计计师师事事务务所所原原名名为为中中和和正正信信会会计计师师事事务务所所、京京都都天天华华会会计计师师事事务务所所原原名名为为北北京京京京都都天天华华会会计计师师事事务务所所、中中兴兴华华富富华华会会计计师师事事务务所所原原名名为为中中兴兴华华会会计计师师事事务务所所、华华普普天天健健会会计计师师事事务务所所原原名名为为华华普普天天健健高高商商会会计计师师事事务务所所、希希格格玛玛会会计计师师事事务务所所原原名名为为西西安安希希格格玛玛会会计计师师事事务务所所、立立信信中中联联闽闽都

32、都会会计计师师事事务务所所原原名名为为福福建建立立信信闽闽都都会会计计师师事事务务所所、中中平平建建华华浩浩会会计计师师事事务务所所原原名名为为中中平平建建会会计计师师事事务务所所。9.9.本本信信息息中中，普普华华永永道道中中天天会会计计师师事事务务所所、安安永永华华明明会会计计师师事事务务所所、德德勤勤华华永永会会计计师师事事务务所所和和毕毕马马威威华华振振会会计计师师事事务务所所为为中中外外事事务务所所合合作作体体制制，无无个个人人合合伙伙人人（股股东东）。从从业业人人员员人人数数人人均均业业务务收收入入(万万元元)合合伙伙人人(股股东东)人人数数境境外外设设立立分分支支机机构构数数量量

33、注注册册会会计计师师年年龄龄结结构构注注册册会会计计师师学学历历结结构构4040404060606060本本科科及及以以下下硕硕士士（含含双双学学历历）博博士士及及以以上上4300430051.8051.802 265165127270 05015011751752 215.77%15.77%4116411649.0649.062 267067045450 04854852242246 617.37%17.37%3706370651.0151.012 26436435 50 04204202282280 017.49%17.49%3569356944.2144.212 284484422220

34、 05895892742743 324.26%24.26%1806180628.7428.7442422 27687683973976363 110511051171176 668.00%68.00%1393139332.0632.0637371 1502502133133393961261262620 048.38%48.38%1419141921.3021.3030304 4817817187187121292792787872 271.60%71.60%99499429.5929.5939392 2587587100100181862162178786 670.93%70.93%1176

35、117626.0926.093333553553269269424279979959596 673.47%73.47%1311131128.1228.1223231 13903901281289 945845863636 640.20%40.20%1002100231.0431.0439392 2407407197197404060160136367 764.27%64.27%86886827.7727.7717171 1477477114114292958658632322 271.43%71.43%1061106121.9821.9820201 1516516153153333363363

36、362627 766.16%66.16%86786728.7028.7024241 1389389115115252550450425250 061.01%61.01%85185122.0722.0732321 1533533152152383865165170702 284.96%84.96%76276225.3325.332222320320104104404042042041413 360.89%60.89%49849823.7023.7018181 12602609999131335335319190 074.70%74.70%53353321.4721.4715151 1228228

37、117117171733433425253 367.92%67.92%58858821.0021.001818222222110110242433333322221 160.54%60.54%42242218.6018.603030227227144144292936436435351 194.79%94.79%30430424.3324.3310101861867373121225025020201 189.14%89.14%27527523.0823.088 81911915555141424724713130 094.55%94.55%40240219.5319.532020225225

38、103103111130430434341 184.33%84.33%28728728.8928.8930308282707020201651657 70 059.93%59.93%43243219.9019.909 916516524243 316016031311 144.44%44.44%28328322.9822.98202014414468688 820920911110 077.74%77.74%21521521.1621.1628281 119119193938 825925930303 3135.81%135.81%21121140.5740.572121898926261 1

39、10310313130 054.98%54.98%25925930.6130.612525959545455 513313312120 055.98%55.98%17317338.5038.5040401 1707054548 81281284 40 076.30%76.30%26926926.7126.71121211311324244 412412415152 252.42%52.42%20102010年年会会计计师师事事务务所所综综合合评评价价前前百百家家信信息息*辅辅助助指指标标21521526.8826.88343410910956569 91661666 62 280.93%80.

40、93%33233213.2313.232020170170129129525232732722222 2105.72%105.72%41841816.5316.5312121071076565363619519513130 049.76%49.76%22622621.8321.83141493937171272717617615150 084.51%84.51%22522516.2016.209 91431438787141423123113130 0108.44%108.44%24324325.3525.3516166666424219191181189 90 052.26%52.26%61

41、061012.7512.759 9707024241313949411112 217.54%17.54%18718727.8127.812828949425251 11131137 70 064.17%64.17%24424416.3316.3320201421425151151518518523230 085.25%85.25%13513525.0825.0835359494545410101511517 70 0117.04%117.04%19319318.2818.287 711511560607 716216219191 194.30%94.30%19119120.9320.93111

42、110710736363 313613610100 076.44%76.44%30330322.6122.619 914314360605 519219214142 268.65%68.65%15015020.4620.4614149797555510101581584 40 0108.00%108.00%24824810.2310.2316161111117777434320820823230 093.15%93.15%24624617.3417.342424868628283 310510510102 247.56%47.56%14314328.9728.97303057572020101

43、082825 50 060.84%60.84%25025017.5417.542121717130309 9959512123 344.00%44.00%19119116.8916.8937378181616116161521524 42 282.72%82.72%27427413.1613.165 5797940406 6919132322 245.62%45.62%525232.6632.665 57979191911111001009 90 0209.62%209.62%14514514.6414.641717114114464626261801805 51 1128.28%128.28

44、%15815813.0713.079 985856060292916316311110 0110.13%110.13%16116118.1918.191414707045452 21141143 30 072.67%72.67%18918920.2120.217 7444423234 465655 51 137.57%37.57%11511517.4017.4023235151626219191301302 20 0114.78%114.78%595938.3638.366 651511212101071712 20 0123.73%123.73%12212220.1220.121616666

45、632324 499993 30 083.61%83.61%19019018.5118.51252510810839390 013113116160 077.37%77.37%14014019.8419.8425254949505030301251254 40 092.14%92.14%12312322.9122.916 673738 85 5757510101 169.92%69.92%14614611.5011.5018186060575744441561565 50 0110.27%110.27%18218216.7416.741616565625253 383831 10 046.15

46、%46.15%18118113.7813.788 89494717127271881884 40 0106.08%106.08%11011016.6616.666 64242434334341111118 80 0108.18%108.18%15515518.0918.095 57676313111111121126 60 076.13%76.13%12612614.6014.603 38989414120201461464 40 0119.05%119.05%20220215.7315.732525474719191 164643 30 033.17%33.17%919125.1725.17

47、1616585815154 472725 50 084.62%84.62%787821.6121.61313151513333131394943 30 0124.36%124.36%12612622.2222.22444439394545151593936 60 078.57%78.57%797919.8319.837 7696924241111888815151 1131.65%131.65%525233.6233.625 530302525232377771 10 0150.00%150.00%2092098.298.298 85353434339391271278 80 064.59%6

48、4.59%1701708.818.8112125959303052521351356 60 082.94%82.94%505021.9821.985 557573030131389899 92 2200.00%200.00%414132.1932.19232317173737171767674 40 0173.17%173.17%10010022.1222.127 7454513134 459593 30 062.00%62.00%11511514.5614.567 7565634347 7878710100 084.35%84.35%313122.6122.617 7363639392727

49、848418180 0329.03%329.03%464641.6741.671010232314148 843432 20 097.83%97.83%999913.6213.621212838322222 299998 80 0108.08%108.08%11011024.3724.371616181822222 236366 60 038.18%38.18%757535.0835.085 524243 30 026261 10 036.00%36.00%222225.9625.962 247472626111180802 22 2381.82%381.82%747425.2225.225

50、530309 92 239392 20 055.41%55.41%575745.9145.9116168 810101 118181 10 033.33%33.33%737328.6328.635 5141423230 034343 30 050.68%50.68%414122.0922.09141435352626121273730 00 0178.05%178.05%595914.4314.431010555535352 288884 40 0155.93%155.93%505023.0423.042525777729295 51051056 60 0222.00%222.00%41413