2007年度會(huì)計(jì)師事務(wù)所綜合評(píng)價(jià)前百家信息*(2007年5月23日發(fā)布)事務(wù)所名稱2006年度總收入(萬(wàn)元)注冊(cè)會(huì)計(jì)師人數(shù)培訓(xùn)完成率(%)領(lǐng)軍人才后備人選數(shù)事務(wù)所和注冊(cè)會(huì)計(jì)師的處罰、懲戒應(yīng)減分值綜合得分綜合得分名次分所數(shù)量從業(yè)人員人數(shù)普華永道中天會(huì)計(jì)師事務(wù)所203762499100.00341589.09193516安永華明會(huì)計(jì)師事務(wù)所159833382100.0061255.07264231德勤華永會(huì)計(jì)師事務(wù)所138564482100.00241096.37363322畢馬威華振會(huì)計(jì)師事務(wù)所123747308100.001975.31423192立信會(huì)計(jì)師事務(wù)所21983361100.001212.9753847岳華會(huì)計(jì)師事務(wù)所21049440100.0044209.346131115信永中和會(huì)計(jì)師事務(wù)所20252356100.0014195.5773940中審會(huì)計(jì)師事務(wù)所.00183.8789777中瑞華恒信會(huì)計(jì)師事務(wù)所.004174.3997827萬(wàn)隆會(huì)計(jì)師事務(wù)所.002158.31107911大信會(huì)計(jì)師事務(wù)所.00153.01118653北京天華中興會(huì)計(jì)師事務(wù)所.00147.22122503利安達(dá)信隆會(huì)計(jì)師事務(wù)所11557302100.001130.06135615中和正信會(huì)計(jì)師事務(wù)所10854316100.001125.81148514天健華證中洲(北京)會(huì)計(jì)師事務(wù)所11056294100.0015120.69158519天職國(guó)際會(huì)計(jì)師事務(wù)所11457181100.0016114.28163455浙江天健會(huì)計(jì)師事務(wù)所8717184100.003100.87170393安永大華會(huì)計(jì)師事務(wù)所950880100.00499.57180148北京京都會(huì)計(jì)師事務(wù)所9251244100.0011692.37195383江蘇蘇亞金誠(chéng)會(huì)計(jì)師事務(wù)所7917150100.00392.31206397北京立信會(huì)計(jì)師事務(wù)所7242204100.0089.76218350上海眾華滬銀會(huì)計(jì)師事務(wù)所834284100.0089.08220220中磊會(huì)計(jì)師事務(wù)所7097224100.00486.162311473北京興華會(huì)計(jì)師事務(wù)所7036163100.0085.15240288中喜會(huì)計(jì)師事務(wù)所6859168100.0084.19253330北京亞洲會(huì)計(jì)師事務(wù)所7051123100.0082.27267509江蘇公證會(huì)計(jì)師事務(wù)所7024119100.0081.77274247武漢眾環(huán)會(huì)計(jì)師事務(wù)所6508136100.00179.65280283北京永拓會(huì)計(jì)師事務(wù)所5701194100.00177.91295351北京五聯(lián)方圓會(huì)計(jì)師事務(wù)所7034172100.001075.80305440亞太中匯會(huì)計(jì)師事務(wù)所5800158100.0075.47313347浙江萬(wàn)邦會(huì)計(jì)師事務(wù)所642193100.0075.29322309立信羊城會(huì)計(jì)師事務(wù)所5773108100.00172.03332265深圳南方民和會(huì)計(jì)師事務(wù)所5537137100.0071.92343314北京中路華會(huì)計(jì)師事務(wù)所4417238100.0071.023511334中準(zhǔn)會(huì)計(jì)師事務(wù)所5448133100.0070.95361250深圳市鵬城會(huì)計(jì)師事務(wù)所5804125100.00469.03372289北京紅日會(huì)計(jì)師事務(wù)所5447107100.0069.00386202江蘇天衡會(huì)計(jì)師事務(wù)所5331104100.00268.90394214中天運(yùn)會(huì)計(jì)師事務(wù)所4713158100.0067.28405286四川君和會(huì)計(jì)師事務(wù)所458814799.32165.88412268廣東天華華粵會(huì)計(jì)師事務(wù)所46969898.9862.47421221北京中證天通會(huì)計(jì)師事務(wù)所4288124100.0061.54432200上海上會(huì)會(huì)計(jì)師事務(wù)所479968100.0061.21441181中興華會(huì)計(jì)師事務(wù)所4557141100.00460.84454279深圳大華天誠(chéng)會(huì)計(jì)師事務(wù)所4251110100.0060.22463339北京中興正信會(huì)計(jì)師事務(wù)所444490100.0060.18471240北京天圓全會(huì)計(jì)師事務(wù)所4294102100.0059.95483221浙江中匯會(huì)計(jì)師事務(wù)所452472100.0059.44490274浙江東方會(huì)計(jì)師事務(wù)所415790100.00259.02500208上海東華會(huì)計(jì)師事務(wù)所5159134100.001058.85512268廣東正中珠江會(huì)計(jì)師事務(wù)所415893100.00158.75520187江蘇天華大彭會(huì)計(jì)師事務(wù)所440070100.0058.35532168山東正源和信會(huì)計(jì)師事務(wù)所4008101100.0057.72542265中興財(cái)會(huì)計(jì)師事務(wù)所3808134100.00256.67557289中一會(huì)計(jì)師事務(wù)所3217166100.0056.61569324青島振青會(huì)計(jì)師事務(wù)所3438141100.0056.41578309上海公信中南會(huì)計(jì)師事務(wù)所379795100.0055.68580145重慶天健會(huì)計(jì)師事務(wù)所375992100.00155.67593220新疆宏昌會(huì)計(jì)師事務(wù)所3608110100.0055.386010251中天銀會(huì)計(jì)師事務(wù)所313015999.3755.31619287祥浩會(huì)計(jì)師事務(wù)所3448107100.0053.95627246湖南天華會(huì)計(jì)師事務(wù)所360586100.0053.56633164廣東恒信德律會(huì)計(jì)師事務(wù)所3369106100.0053.28643181華建會(huì)計(jì)師事務(wù)所378854100.0052.5665182安徽華普會(huì)計(jì)師事務(wù)所349382100.0052.42663222中勤萬(wàn)信會(huì)計(jì)師事務(wù)所4712181100.001751.99674326北京中平建會(huì)計(jì)師事務(wù)所3146111100.0051.97680185江蘇天業(yè)會(huì)計(jì)師事務(wù)所366957100.0051.88691125福建華興會(huì)計(jì)師事務(wù)所339173100.0050.98701141廣西眾益會(huì)計(jì)師事務(wù)所322290100.0050.98716180中建華會(huì)計(jì)師事務(wù)所345466100.0050.93723168北京五洲聯(lián)合會(huì)計(jì)師事務(wù)所317082100.00150.49731319新聯(lián)誼會(huì)計(jì)師事務(wù)所3013104100.0050.45742216上海信光會(huì)計(jì)師事務(wù)所387417100.0050.4475038天津中審聯(lián)會(huì)計(jì)師事務(wù)所2572144100.0050.11766293北京華通鑒會(huì)計(jì)師事務(wù)所2640135100.0049.95771420北京興中海會(huì)計(jì)師事務(wù)所329269100.0049.94780183云南天贏會(huì)計(jì)師事務(wù)所312280100.0049.48792121西安希格瑪會(huì)計(jì)師事務(wù)所380491100.00649.44800202山東天元同泰會(huì)計(jì)師事務(wù)所2608112100.0048.00812201湖南開元會(huì)計(jì)師事務(wù)所360981100.001647.72820165四川華信(集團(tuán))會(huì)計(jì)師事務(wù)所378985100.001847.37833215山東匯德會(huì)計(jì)師事務(wù)所264489100.00147.05842156北京中瑞誠(chéng)聯(lián)合會(huì)計(jì)師事務(wù)所2296154100.0012.546.788511272北京高商萬(wàn)達(dá)會(huì)計(jì)師事務(wù)所263292100.0046.68860160寧波德威會(huì)計(jì)師事務(wù)所300343100.00146.32872131江蘇富華會(huì)計(jì)師事務(wù)所297552100.0046.28880108遼寧天健會(huì)計(jì)師事務(wù)所2771100100.001444.83891184上海滬港金茂會(huì)計(jì)師事務(wù)所251279100.0044.81900106華寅會(huì)計(jì)師事務(wù)所4221146100.00118.544.68914278浙江天平會(huì)計(jì)師事務(wù)所275943100.0043.98921150湖南友誼聯(lián)合會(huì)計(jì)師事務(wù)所297727100.001.542.93930216廣東廣信會(huì)計(jì)師事務(wù)所227376100.0042.79943198山東天恒信會(huì)計(jì)師事務(wù)所267785100.00442.50952213上海佳華會(huì)計(jì)師事務(wù)所309632100.001442.20960111上海申洲大通會(huì)計(jì)師事務(wù)所239554100.0042.06970104云南云審會(huì)計(jì)師事務(wù)所218164100.0041.2098180亞太集團(tuán)會(huì)計(jì)師事務(wù)所233660100.00141.07991137重慶康華會(huì)計(jì)師事務(wù)所220855100.0040.731000130"*注:1.總收入:是指會(huì)計(jì)師事務(wù)所2006年度會(huì)計(jì)報(bào)表所反映的總收入。2.注冊(cè)會(huì)計(jì)師人數(shù):是指2006年12月31日，會(huì)計(jì)師事務(wù)所擁有的注冊(cè)會(huì)計(jì)師人數(shù)。3.培訓(xùn)完成率:是指會(huì)計(jì)師事務(wù)所2006年完成執(zhí)業(yè)準(zhǔn)則培訓(xùn)的注冊(cè)會(huì)計(jì)師人數(shù)占本所注冊(cè)會(huì)計(jì)師人數(shù)的比率。4.領(lǐng)軍人才后備人選數(shù):是指截止2007年4月20日，會(huì)計(jì)師事務(wù)所已通過(guò)中注協(xié)測(cè)試選拔的領(lǐng)軍人才后備人選人數(shù)。5.處罰和懲戒應(yīng)減分值:是根據(jù)事務(wù)所及其注冊(cè)會(huì)計(jì)師在2004-2006年這三年中受到行政處罰和行業(yè)懲戒的情況(包括2004年前因執(zhí)業(yè)原因而在2004-2006年間受到的處罰)，計(jì)算的應(yīng)減分值。6.本信息中，分所數(shù)和從業(yè)人員人數(shù)，作為綜合評(píng)價(jià)的輔助信息披露，不納入綜合評(píng)價(jià)指標(biāo)體系。7.本信息中，江蘇蘇亞金誠(chéng)會(huì)計(jì)師事務(wù)所、大信會(huì)計(jì)師事務(wù)所、上海申洲大通會(huì)計(jì)師事務(wù)所涉及合并事項(xiàng)，其相關(guān)指標(biāo)已進(jìn)行了相應(yīng)的合并;浙江東方中匯會(huì)計(jì)師事務(wù)所分立為浙江東方會(huì)計(jì)師事務(wù)所和浙江中匯會(huì)計(jì)師事務(wù)所。8.本信息中，立信會(huì)計(jì)師事務(wù)所原名為上海立信長(zhǎng)江會(huì)計(jì)師事務(wù)所;北京立信會(huì)計(jì)師事務(wù)所原名為北京中天華正會(huì)計(jì)師事務(wù)所;立信羊城會(huì)計(jì)師事務(wù)所原名為廣東羊城會(huì)計(jì)師事務(wù)所;北京中證天通會(huì)計(jì)師事務(wù)所原名為北京中證國(guó)華會(huì)計(jì)師事務(wù)所;新聯(lián)誼會(huì)計(jì)師事務(wù)所原名為山東新聯(lián)誼會(huì)計(jì)師事務(wù)所;北京五洲聯(lián)合會(huì)計(jì)師事務(wù)所原名為天津五洲聯(lián)合會(huì)計(jì)師事務(wù)所。