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一般合伙(general partnership)有限合伙(limited partnership,LP)有限责任合伙(limited liability partnership,LLP)一提到会计师事务所,人们自然马上联想到所谓的“五大”。我常常想这样一个问题,既然所有够资格的注册会计师都可以在审计报告上签字,这难道不是意味着所有的会计师事务所都是一样的,那为什么会出现五大会计师事务所这样行业垄断集中的现象?本文拟通过分析以会计行业、律师行业及评估行业为代表的中介行业出现的集中垄断趋势在组
General partnership limited partnership (LP) limited liability partnership (LLP) When it comes to accountants, people naturally immediately think of the so-called “Big Five.” I often think such a question, since all qualified certified public accountants can sign the audit report, does not this mean that all the accounting firms are the same, then why there is the top five accounting firms monopolized by such industries Phenomenon? This paper intends to analyze the accounting industry, lawyers industry and the assessment of the industry as the representative of the emergence of the monopoly industry trend in the group