纵观国际注册会计师行业的发展史,可以看到,规模化发展与注册会计师行业的发展是紧密相连的,它是注册会计师行业发展强有力的推动力量,同时,也是注册会计师行业发展成熟的一种必然的产物。国际各大会计公司都不是单凭本身的自然增长而成功的,而是借助各种不同的规模化发展手段, Throughout the history of the development of international CPA industry, we can see that the development of large-scale development is closely linked with the development of the CPA industry. It is a powerful driving force for the development of the CPA industry. At the same time, it is also a mature one for the CPA industry The inevitable product. The major international accounting companies are not alone in their natural growth and success, but with a variety of different scale of development means,