不久前,中国注册会计师协会发布《2013年会计师事务所综合评价前百家信息》(以下简称2013年前百家信息)。这是自2003年中注协建立会计师事务所前百家信息发布制度以来,连续第十一年发布该信息。与上年相比,2013年前百家信息有以下特点:1.新上榜的会计师事务所有14家。其中,有5家因收入和其他指标得分均有较大幅度增长而进入前百家,其余9家主要 Not long ago, the Chinese Institute of Certified Public Accountants released the “Top 100 Information for 2013 Certified Public Accountants” (hereinafter referred to as the “Top 100 Information for 2013”). This is the eleventh consecutive year since the issuance of the system of accounting firm 2003 before the AICPA released this information. Compared with the previous year, the top 100 information in 2013 has the following characteristics: 1. There are 14 newly-listed accounting firms. Among them, 5 entered the top 100 due to the relatively large increase in their income and other indicators, and the remaining 9 major