2009会计师事务所排名.xls

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1、事事务务所所名名称称总总收收入入(万万元元)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2006-2006-20082008年年事事务务所所、注注册册会会计计师师有有无无受受处处罚罚、惩惩戒戒综综合合得得分分综综合合排排名名分分所所数数量量从从业业人人员员人人数数合合伙伙人人(股股东东)人人数数4040404060606060大大专专及及以以下下本本科科硕硕士士（含含双双学学历历）博博士士及及以以上上普华永道中天会计师事务所275517.7260983.858798.6371461227.991227.991 19458325691805

2、4471332安永华明会计师事务所270000.3226250.6750100111216.791216.792 2740942733161145501824德勤华永会计师事务所24988217044966810021122.001122.003 3643712629390244571816毕马威华振会计师事务所243481.2154016.955010011087.431087.434 4348902538120103761640中瑞岳华会计师事务所65217.3755433.361013100134358.61358.615 51818253864331060303621845立信会计师事

3、务所66639.2651817.026791003344.24344.246 6913153748115642280360390万隆亚洲会计师事务所39838.9130011.1655610036.5216.67216.677 71811833438815216190317427浙江天健东方会计师事务所31465.7324400.893391009177.96177.968 829302729838326265462大信会计师事务所31372.9127549.9136010022173.29173.299 9994620286704109211364信永中和会计师事务所26152.532228

4、6.915901003166.97166.971010680325489974115430450利安达会计师事务所27253.1424677.1153299.8120318159.24159.24111116950324208725136362340天健光华（北京）会计师事务所23943.9821440.154021005147.65147.651212890337319681552287576天职国际会计师事务所24257.6220858.343321003143.91143.911313665482714615104218100北京京都天华会计师事务所26046.7723638.72351

5、100717137.62137.621414770613258722194225311中和正信会计师事务所19674.8414937.44301003130.13130.131515156511828812022129270310中审亚太会计师事务所21088.2218338.4439710014.5128.72128.7216166546183117115126245260北京兴华会计师事务所13476.1811864.66255100192.6192.611717435313187531591136226中准会计师事务所11966.6911380.51326100290.8290.8218

6、18766026211882786212271上海众华沪银会计师事务所144051313611110087.6887.681919020925822812674110中磊会计师事务所13012.3311080.0731910028.586.3686.36202012446182089417112179271广东大华德律会计师事务所12263.7310969.32202100284.8784.87212153761514944961124152江苏公证天业会计师事务所1267611312132100182.0682.06222241934174535507660中审国际会计师事务所12021.9

7、510601.51851000.581.3681.3623237253612442197310561中汇会计师事务所115316393152100680.8580.852424435361301939122201华普天健高商会计师事务所10487.599309219100680.3180.312525530421139661474131140开元信德会计师事务所11911.149926.272341002679.2379.23262643741416860654164151江苏苏亚金诚会计师事务所113278857152100478.9878.982727725230924515707570浙

8、江万邦会计师事务所11751.329649.72146100178.9478.94282832756874217578360中天运会计师事务所10164.688825.09225100377.7977.7929297322818336675140100中勤万信会计师事务所11666.27912.62258100876.5976.593030430020193521343192230北京永拓会计师事务所9337.947992.51267100276.2276.2231319382331748211103137243江苏天衡会计师事务所10648.298812.95130100273.8273.8

9、23232425525844153288100武汉众环会计师事务所8722.66724134100667.8767.8733332272121022935663123中兴财光华会计师事务所8069.366683.02315100864.6164.6134342538211901032266231180新联谊会计师事务所8053626517810064.5864.58353571564210660125211952深圳市鹏城会计师事务所10021.159704.9157100863.7263.72363633019965836676132北京五联方圆会计师事务所7218.516575.62041

10、00263.5463.543737827634135422763129120北京中天恒会计师事务所8452.167438.65190100462.9762.97383843648975043889570北京红日会计师事务所83916307.3311110062.1262.123939641878219102668152北京大公天华会计师事务所7254.565438.2219110061.9461.94404022353312454139188120江苏天华大彭会计师事务所7989669712710061.3461.344141523616674218685270中喜会计师事务所7274.575

11、804.7117810061.2761.2742423178812548552111105上海上会会计师事务所8142.387376.2101100160.9860.9843432195287922454970华寅会计师事务所6381.744899.59186100258.9458.9444444257999761159113140中兴华会计师事务所5865.165142.7819110056.0456.0445454217915032946129151北京立信会计师事务所8137.997454.9213699.264711854.8554.85464661421285465567460北京中

12、路华会计师事务所5160.7834200.7122010054.7354.7347471121416105734212386110五洲松德联合会计师事务所5370.754962.95177100153.6253.62484822401492602557104160西安希格玛会计师事务所5634.73495.9816110053.3153.3149494161121203746881120广东正中珠江会计师事务所61695099109100153.0653.06505001312782252118792中建华会计师事务所5509.165078.1813410051.2151.2151514115

13、59127163490100北京中证天通会计师事务所5780.583248.491381001251.0951.0952521153171022972197200江苏富华会计师事务所603149298610050.6450.6453534130653276443750北京天圆全会计师事务所5222.895037.94127100150.0850.08545441501482369329230立信羊城会计师事务所719058341291002950.0650.065555220125913712493120天津中审联会计师事务所4246.323759.6720610050.0350.035656

14、93249103742980115110四川华信（集团）会计师事务所5444.465251.1109100149.9849.98575742612272298386092新疆宏昌会计师事务所5007.123179.6128100149.2349.2358581022819733916982910四川君和会计师事务所4676.53413195100346.9046.90595932451972194226481山东天元同泰会计师事务所4215.673781.614710046.4746.47606031501685584459930青岛振青会计师事务所4292.042214.414010046.

15、3846.3861611017738685616379841北京中兴新世纪会计师事务所482047959910046.2446.2462620525642692660121浙江德威会计师事务所4867338482100145.9645.966363321430541810374050北京中兴正信会计师事务所4759.5635149810045.9345.9364641240657329523943福建华兴会计师事务所4559439997100145.5245.5265652903678190306160上海公信中南会计师事务所57185295981004.545.5045.5066660213

16、43484010484640深圳南方民和会计师事务所7155.345849.0514310013.545.2345.236767322915116261458990祥浩会计师事务所4985.323666.3135100445.0445.046868728015913410775620上海东华会计师事务所5668.165196.52135100843.9443.946969213737614430804960上海宏大东亚会计师事务所3946.243340.8611910043.6943.6970701926473933555680北京兴中海会计师事务所4172.543894.590100143.

17、4743.477171011267983186561上海沪港金茂会计师事务所425538108510043.0343.0372720405372226543100山东正源和信会计师事务所6003.255328.3199100942.2742.27737322454466294217530中一会计师事务所3169.0872672.2914610041.9641.9674741020618564446786350北京中平建会计师事务所3611343110910041.6941.69757501911952534109630浙江天平会计师事务所4422.293557.266096.6666741.6

18、241.6276762246635214163941湖南友谊联合会计师事务所4418.71887.64110041.1741.177777010423182211820中天银会计师事务所2869.512418.7414699.3150740.5540.557878815712692651875540山东天恒信会计师事务所4331.043868.8595100439.9339.93797922091655346385610均富潘陈张佳华会计师事务所4738.353519.45541001439.7839.78808012231329250143730上海上审会计师事务所3664.143509.5

19、66910039.5939.59818101042718438382650浙江至诚会计师事务所3779.672261.9737100138.7238.72828211992626101162100天津中联会计师事务所2926246910810038.7238.72838301085712611277830湖南建业会计师事务所2874.041917.759710037.8637.868484469756347573730北京高商万达会计师事务所3008.92845.28310037.6237.628585014873333173630170山东大地会计师事务所2658.32046.9310810

20、037.5837.58868611021279263128961重庆康华会计师事务所3226.032156.696210037.3237.3287870162135363263240河北金诚会计师事务所2603.712028.2610310037.0637.06888841118503023643900广东中天粤会计师事务所30922627.8849100136.4936.4989890102732134192730重庆铂码会计师事务所326319824210036.3136.31909011531724162191760北京华通鉴会计师事务所2490.372196.029510036.113

21、6.11919131706313133533840广东天华华粤会计师事务所2951.882156.186010036.0436.0492921721036204292470亚太（集团）会计师事务所2675.992471.811161002.535.6235.62939361462186228357650浙江中兴会计师事务所3373.511919.952210035.6235.62949405617137291210重庆金汇会计师事务所2802.072043.95910035.3435.34959559624301712382100福建立信闽都会计师事务所2133199310010034.883

22、4.88969611213756377376300新疆瑞新会计师事务所1798.341178.8212410034.8534.859797522643702727744820上海申洲大通会计师事务所276922305010034.6834.68989804215202010262220江苏华星会计师事务所2688.21806.6137100234.5834.5899992726259382810东莞市华联会计师事务所284811054297.6190534.0734.071001000120627132311100上海迈伊兹会计师事务所2938.1427772610034.0034.00101

23、1010665233061910山东汇德会计师事务所3099285711110027.533.1333.1310210231332578285307470上海永诚会计师事务所2571.691960.892710032.5032.5010310303619810918900广东中恒信会计师事务所2281.091720.894610032.3732.3710410406053592182710北京中瑞诚联合会计师事务所3418.9591820.4420599.5122114.532.3532.3510510515223211955319896110广东广信会计师事务所2268.291946.978

24、100232.1832.181061063106855149364110重庆谛威会计师事务所234113463510031.9931.99107107589271618127620上海信光会计师事务所249923851710031.6131.611081080166510231130上海沪中会计师事务所1843.291710.934110030.2230.221091090621015161034700华建会计师事务所1531.21355.484897.9166728.8828.881101101881024159212520南京立信永华会计师事务所2626242694100828.6328.

25、63111111158315531842484020092009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*(2009(2009年年4 4月月3030日日公公示示稿稿)事事务务所所名名称称20082008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综综合合得得分分综综合合得得分分名名次次分分所所数数量量从从业业人人员员人人数数合合伙伙人人(股股东东)人人数数注注册册会会计计师师年年龄龄结结构

26、构注注册册会会计计师师学学历历结结构构4040404060606060大大专专及及以以下下本本科科硕硕士士（含含双双学学历历）博博士士及及以以上上普华永道中天会计师事务所27551826098458798.6461227.99194583256918054471332安永华明会计师事务所270000226251750100.00111216.792740942733161145501824德勤华永会计师事务所249882170449668100.0021122.003643712629390244571816毕马威华振会计师事务所243481154017550100.0011087.43434

27、8902538120103761640中瑞岳华会计师事务所65217554331013100.00134358.6151818253864331060303621845立信会计师事务所6663951817679100.003344.246913153748115642280360390万隆亚洲会计师事务所3983930011556100.0036.5216.6771811833438815216190317427浙江天健东方会计师事务所3146624401339100.009177.96829302729838326265462大信会计师事务所3137327550360100.0022173.

28、299994620286704109211364信永中和会计师事务所2615322287590100.003166.9710680325489974115430450利安达会计师事务所272532467753299.8118159.241116950324208725136362340天健光华（北京）会计师事务所2394421440402100.005147.6512890337319681552287576天职国际会计师事务所2425820858332100.003143.9113665482714615104218100北京京都天华会计师事务所2604723639351100.007171

29、37.6214770613258722194225311中和正信会计师事务所1967514937430100.003130.1315156511828812022129270310中审亚太会计师事务所2108818338397100.0014.5128.72166546183117115126245260北京兴华会计师事务所1347611865255100.00192.6117435313187531591136226中准会计师事务所1196711381326100.00290.8218766026211882786212271上海众华沪银会计师事务所1440513136111100.0087

30、.6819020925822812674110中磊会计师事务所1301211080319100.0028.586.362012446182089417112179271广东大华德律会计师事务所1226410969202100.00284.872153761514944961124152江苏公证天业会计师事务所1267611312132100.00182.062241934174535507660中审国际会计师事务所1202210602185100.000.581.36237253612442197310561中汇会计师事务所115316393152100.00680.8524435361301

31、939122201华普天健高商会计师事务所104889309219100.00680.3125530421139661474131140开元信德会计师事务所119119926234100.002679.232643741416860654164151江苏苏亚金诚会计师事务所113278857152100.00478.9827725230924515707570浙江万邦会计师事务所117519650146100.00178.942832756874217578360中天运会计师事务所101658825225100.00377.79297322818336675140100中勤万信会计师事务所11

32、6667913258100.00876.5930430020193521343192230北京永拓会计师事务所93387993267100.00276.22319382331748211103137243江苏天衡会计师事务所106488813130100.00273.8232425525844153288100武汉众环会计师事务所87236724134100.00667.87332272121022935663123中兴财光华会计师事务所80696683315100.00864.61342538211901032266231180新联谊会计师事务所80536265178100.0064.583

33、571564210660125211952深圳市鹏城会计师事务所100219705157100.00863.723633019965836676132北京五联方圆会计师事务所72196576204100.00263.5437827634135422763129120北京中天恒会计师事务所84527439190100.00462.973843648975043889570北京红日会计师事务所83916307111100.0062.1239641878219102668152北京大公天华会计师事务所72555438191100.0061.944022353312454139188120江苏天华大彭

34、会计师事务所79896697127100.0061.3441523616674218685270中喜会计师事务所72755805178100.0061.27423178812548552111105上海上会会计师事务所81427376101100.00160.98432195287922454970华寅会计师事务所63824900186100.00258.94444257999761159113140事事务务所所名名称称20082008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

35、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综综合合得得分分综综合合得得分分名名次次分分所所数数量量从从业业人人员员人人数数合合伙伙人人(股股东东)人人数数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大大专专及及以以下下本本科科硕硕士士（含含双双学学历历）博博士士及及以以上上中兴华会计师事务所58655143191100.0056.04454217915032946129151北京立信会计师事务所8138745513699.261854.854661421285465567460北京中路华会计师事务所51614

36、201220100.0054.73471121416105734212386110五洲松德联合会计师事务所53714963177100.00153.624822401492602557104160西安希格玛会计师事务所56353496161100.0053.31494161121203746881120广东正中珠江会计师事务所61695099109100.00153.065001312782252118792中建华会计师事务所55095078134100.0051.2151411559127163490100北京中证天通会计师事务所57813248138100.001251.095211531

37、71022972197200江苏富华会计师事务所6031492986100.0050.64534130653276443750北京天圆全会计师事务所52235038127100.00150.085441501482369329230立信羊城会计师事务所71905834129100.002950.0655220125913712493120天津中审联会计师事务所42463760206100.0050.035693249103742980115110四川华信（集团）会计师事务所54445251109100.00149.985742612272298386092新疆宏昌会计师事务所500731801

38、28100.00149.23581022819733916982910四川君和会计师事务所4677413195100.00346.905932451972194226481山东天元同泰会计师事务所42163782147100.0046.476031501685584459930青岛振青会计师事务所42922214140100.0046.38611017738685616379841北京中兴新世纪会计师事务所4820479599100.0046.24620525642692660121浙江德威会计师事务所4867338482100.00145.9663321430541810374050北京中兴

39、正信会计师事务所4760351498100.0045.93641240657329523943福建华兴会计师事务所4559439997100.00145.52652903678190306160上海公信中南会计师事务所5718529598100.004.545.5066021343484010484640深圳南方民和会计师事务所71555849143100.0013.545.2367322915116261458990祥浩会计师事务所49853666135100.00445.0468728015913410775620事事务务所所名名称称20082008年年度度总总收收入入(万万元元)其其中中

40、: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综综合合得得分分综综合合得得分分名名次次分分所所数数量量从从业业人人员员人人数数合合伙伙人人(股股东东)人人数数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大大专专及及以以下下本本科科硕硕士士（含含双双学学历历）博博士士及及以以上上上海东华会计师事务所56685197135100.00843.9469213737614430804960上海宏大东亚会

41、计师事务所39463341119100.0043.69701926473933555680北京兴中海会计师事务所4173389590100.00143.4771011267983186561上海沪港金茂会计师事务所4255381085100.0043.03720405372226543100山东正源和信会计师事务所6003532899100.00942.277322454466294217530中一会计师事务所31692672146100.0041.96741020618564446786350北京中平建会计师事务所36113431109100.0041.6975019119525341096

42、30浙江天平会计师事务所442235576096.6741.62762246635214163941湖南友谊联合会计师事务所4419188841100.0041.1777010423182211820中天银会计师事务所2870241914699.3240.5578815712692651875540山东天恒信会计师事务所4331386995100.00439.937922091655346385610均富潘陈张佳华会计师事务所4738351954100.001439.788012231329250143730上海上审会计师事务所3664351069100.0039.59810104271843

43、8382650浙江至诚会计师事务所3780226237100.00138.728211992626101162100天津中联会计师事务所29262469108100.0038.728301085712611277830湖南建业会计师事务所2874191897100.0037.8684469756347573730北京高商万达会计师事务所3009284583100.0037.6285014873333173630170山东大地会计师事务所26582047108100.0037.588611021279263128961重庆康华会计师事务所3226215762100.0037.3287016213

44、5363263240河北金诚会计师事务所26042028103100.0037.068841118503023643900广东中天粤会计师事务所3092262849100.00136.49890102732134192730重庆铂码会计师事务所3263198242100.0036.319011531724162191760北京华通鉴会计师事务所2490219695100.0036.119131706313133533840广东天华华粤会计师事务所2952215660100.0036.04921721036204292470事事务务所所名名称称20082008年年度度总总收收入入(万万元元)其其

45、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综综合合得得分分综综合合得得分分名名次次分分所所数数量量从从业业人人员员人人数数合合伙伙人人(股股东东)人人数数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大大专专及及以以下下本本科科硕硕士士（含含双双学学历历）博博士士及及以以上上亚太（集团）会计师事务所26762472116100.002.535.629361462186228357650浙江

46、中兴会计师事务所3374192022100.0035.629405617137291210重庆金汇会计师事务所2802204459100.0035.349559624301712382100福建立信闽都会计师事务所21331993100100.0034.889611213756377376300新疆瑞新会计师事务所17981179124100.0034.8597522643702727744820上海申洲大通会计师事务所2769223050100.0034.689804215202010262220江苏华星会计师事务所2688180737100.00234.58992726259382810东

47、莞市华联会计师事务所284811054297.6234.071000120627132311100*注:1.总收入：是指会计师事务所2008年度会计报表所反映的总收入。2.注册会计师人数：是指2008年12月31日，会计师事务所拥有的注册会计师人数。3.培训完成率：是指会计师事务所2008年完成中国注册会计师继续教育制度规定学时注册会计师人数占本所注册会计师人数的比率。4.领军人才数量：是指截止2008年12月31日，会计师事务所内注册会计师行业领军人才数量。5.处罚和惩戒应减分值：是指按照会计师事务所综合评价办法（试行），根据事务所及其注册会计师在2006年2008年因以往执业中(含本期间)

48、受到行政处罚和行业惩戒的情况，计算的应减分值。6.本信息中，审计收入、分所数、从业人员人数、合伙人（股东）人数、注册会计师年龄结构和注册会计师学历结构作为综合评价的辅助信息披露，不纳入综合评价指标体系。7.本信息中，安永华明会计师事务所、万隆亚洲会计师事务所、浙江天健东方会计师事务所、天健光华会计师事务所、北京京都天华会计师事务所、中准会计师事务所、广东大华德律会计师事务所、江苏公证天业会计师事务所务所、华普天健高商会计师事务所、中勤万信会计师事务所、中兴财光华会计师事务所涉及合并事项，其相关指标已进行了相应的合并。8.本信息中，利安达会计师事务所原名为利安达信隆会计师事务所、北京大公天华会计

49、师事务所原名为湖南天华会计师事务所。9.本信息中，原中审会计师事务所部分与亚太中汇会计师事务所合并，变更名称为中审亚太会计师事务所；原中审会计师事务所部分变更中审会计师事务所为中审国际会计师事务所。相关指标相应调整。事事务务所所名名称称20082008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综综合合得得分分综综合合得得分分名名次次分分所所数数量量从从业业人人员员人人数数合合伙伙人人(股股东东)人人数数注注册册

50、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大大专专及及以以下下本本科科硕硕士士（含含双双学学历历）博博士士及及以以上上10.本信息中，普华永道中天会计师事务所、安永华明会计师事务所、德勤华永会计师事务所和毕马威华振会计师事务所为中外事务所合作体制，无个人合伙人（股东）。事事务务所所名名称称20082008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综综合合得得