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公司财务分析南开大学经济学院张增伟2006-04-27主要内容1会计师组织概览1-1四大国际会计公司（BigFour）1-22005年中国会计师事务所前10强（Top10）1-32004年中国会计师事务所前10强（Top10）1-4中国的注册会计师现状2公司财务报表典型案例分析2-1上市公司常见利润操纵手法2-2上市公司操纵利润案例分析1会计师组织概览1-1四大国际会计公司（BigFour）DTT德勤1845—DeloitteToucheTohmatsuPwC普华永道1849－PricewaterhouseCoopersKPMG毕马威1870－KlynveldPeatMarwickGoerdelerEY安永1906－Ernst&YoungGlobalRevenueComparison024681012141618KPMGPwCEYDTT20032004inUS$BillionsPwCPricewaterhouseCoopershasbeencreatedbythemergeroftwofirms-PriceWaterhouseandCoopers&Lybrand-eachwithhistoricalrootsgoingbacksome150years.Setoutbelowaresomekeymilestonesinthehistoryofbothfirms.1849SamuelLowellPricesetsupinbusinessinLondon1854WilliamCooperestablisheshisownpracticeinLondon,whichsevenyearslaterbecomesCooperBrothers1865Price,HolylandandWaterhousejoinforcesinpartnership1874NamechangestoPrice,Waterhouse&Co.1898RobertH.Montgomery,WilliamM.Lybrand,AdamA.RossJr.andhisbrotherT.EdwardRossformLybrand,RossBrothersandMontgomery1957CooperBrothers&Co(UK),McDonald,CurrieandCo(Canada)andLybrand,RossBros&Montgomery(US)mergetoformCoopers&Lybrand1982PriceWaterhouseWorldFirmformed1990Coopers&LybrandmergeswithDeloitteHaskins&Sellsinanumberofcountriesaroundtheworld1998WorldwidemergerofPriceWaterhouseandCoopers&LybrandtocreatePricewaterhouseCoopersKPMGKPMGwasformedin1987withthemergerofPeatMarwickInternational(PMI)andKlynveldMainGoerdeler(KMG),andtheirrespectivememberfirms.Spanningthreecenturies,theorganization'shistorycanbetracedthroughthenamesofitsprincipalfoundingmembers,whoseinitialsformthenameKPMG.KstandsforKlynveldPietKlynveldfoundedtheaccountingfirmKlynveldKraayenhof&Co.inAmsterdam,in1917.PisforPeatWilliamBarclayPeatfoundedtheaccountingfirmWilliamBarclayPeat&Co.inLondon,in1870.MstandsforMarwickJamesMarwickfoundedtheaccountingfirmMarwick,Mitchell&Co.withRogerMitchell,inNewYorkCity,in1897.GisforGoerdelerDr.ReinhardGoerdelerwasthefirstPresidentoftheInternationalFederationofAccountants,andwasforseveralyearstheChairmanofKMG.HeiscreditedwithlayingmanyofthefoundationsfortheKlynveldMainGoerdelermerger.DTTWilliamWelchDeloitteGeorgeToucheAdmiralNobuzoTohmatsuDTT1845DeloitteopenshisownaccountancyofficeoppositetheBankruptcyCourtonBasinghallStreet,London.1880FirstoverseasDeloitteofficeopensinNewYork.BranchesofthisNewYorkoutpostaresubsequentlyestablishedinCincinnati(1905),ChicagoandMontreal(1912),Boston(1930),andLosAngeles(1945).1898GeorgeToucheestablisheshisownfirminLondon.1900GeorgeToucheandJohnBallantineNivenformTouche,Niven&Co.inNewYork.Atthattime,therewerefewerthan500certifiedpublicaccountantsintheU.S.StaffcomplementofDeloittereaches80persons.1901Haskins&SellsopensfirstregionalofficeinChicagoandfirstoverseasofficeinLondon.1952NobuzoTohmatsuqualifiesasacertifiedpublicaccountantinJapanandbecomesapartnerinaforeign-affiliatedaccountingfirm.AgreementreachedtomergethebusinessesofDeloitte,Plender,Griffiths&CompanyandHaskins&SellsintheU.S.,underthenameDeloitteHaskins&Sells.1960Touche,Niven,Bailey&SmartmergeswithGeorgeTouche&Co.(Britain)andRoss,Touche&Co.(Canada)toformTouche,Ross,Bailey&Smart.1961IssuanceofAmericanDepositaryReceiptsinNewYorkbySonyandToshiba—thefirstJapanesecompaniestoselltheirsecuritiesintheU.S.1965FraudulentbankruptcyoftheSanyoSpecialSteelCompanyleadstochangesinJapan'sCertifiedPublicAccountantLawtoprovidefortheformationofauditcorporationssimilartoaccountingpartnershipsintheU.S.andelsewhere.1968UndertheleadershipofIwaoTomita,FoundingPartner,TohmatsuAwoki&Co.(laterTohmatsu&Co.)startsoperationswith10partnersandstaffinTokyoandsmaller,looselyaffiliatedpracticesinfourotherJapanesecities.By1989,thefirmhas800peopleinitsTokyoofficealone,andanetworkofotherofficesthroughoutJapan,aswellasJapaneseprofessionalsonassignmentinToucheRossofficesaroundtheworld.1969AdoptionofthenameToucheRoss&Co.,attheconclusionofadecadeduringwhichmergerswerecompletedwithmorethan50otherfirmsintheU.S.andformalassociationscreatedwithnationalfirmsin55countries.1975FormalagreementissignedbywhichTohmatsuAwoki&Co.becomepartoftheToucheRossInternationalnetwork.1978ThenameDeloitteHaskins&Sellsisadopted.1990MergerthatcreatesDeloitte&Touche.1993InternationalfirmisnamedDeloitteToucheTohmatsu.2003OnOctober1,theglobalorganizationannouncesthelaunchofthenewbrandname“Deloitte.”EYEYYoung,borninScotlandin1863andagraduateofGlasgowUniversity,wasprivilegedandsoft-spoken.Hisinterestininvestmentsandbankingeventuallyledhimtoaccounting.HemigratedtotheUnitedStates,settledinChicagoand,in1906,foundedArthurYoung&Co.Bycontrast,theoutgoingErnst,bornin1881intheUnitedStates,inCleveland,wasbasicallyself-made.Followinghighschool,heworkedasabookkeeperand,fouryearslaterin1903,joinedwithhisbrother,Theodore,tostartErnst&Ernst.EntrepreneursandInnovators.Ernstpioneeredtheideathataccountinginformationcouldbeusedtomakebusinessdecisions—theforerunnerofmanagementconsulting.Healsowasthefirsttoadvertiseprofessionalservices.Youngwasprofoundlyinterestedinthedevelopmentofyoungprofessionals.Inthe1920sheoriginatedastaffschool;inthe1930s,hisfirmwasthefirsttorecruitfromuniversitycampuses.Bothfirmswerequicktoent