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前言在美国,随着资本主义经济循环,自由竞争,企业盛衰起伏,动荡不定。会计师事务所属于企业性质(大多数是合伙组织,有些是独资组织),也不例外。以八个业务收入名列前茅的会计师事务所来说,Arthor Anderson、Arthor、Young.Coopers＆Lybrand、DeloitteHaskins＆Sells、Ernst＆Whinney.Piat Marwick Price Waterhouse和Touche Ross(以英文字母先后为序)近年来发生了改组合并。其中除Arthor Anderson.Coopers＆Lybrand、Price Watirhouse三家外,其余改组合并成立了Ernst＆Young、Deloitte＆Touche和KPMGPeat Marwick三家,成为现在知名的六大会计师事务所。
Foreword In the United States, with the capitalist economic cycle and free competition, the ups and downs of enterprises fluctuate and fluctuate. Accounting firms are corporate in nature (mostly partnership organizations, some of which are sole proprietorships) and no exception. In the top eight accounting firms, Arthor Anderson, Arthor, Young.Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney. Piat Marwick Price Waterhouse and Touche Ross (in alphabetical order) have undergone restructuring and consolidation in recent years. Among them, except for three of Arthor Anderson.Coopers & Lybrand and Price Watirhouse, the remaining reorganization merged to form Ernst & Young, Deloitte & Touche and KPMGPeat Marwick, making them now known as the top six accounting firms.