自1998年我国会计师事务所脱钩改制后,注册会计师行业发展很快。在90年代中期前,三、五十个人的事务所算是已不小的所,达上百万收入的事务所也不是很多。但到了2002年,几百人员工、年收入上千万的事务所已比比皆是,有的甚至达到近亿元的年收入,一些所还在全国各地建立各种分支 Since China’s accounting firm was decoupled from restructuring in 1998, the CPA industry has developed rapidly. By the mid-1990s, three or fifty people’s offices were no small businesses and there were not many firms that earned millions of revenue. However, by 2002, hundreds of staff and workers with annual incomes of tens of millions were everywhere, and some even reached an annual income of nearly 100 million yuan. Some also set up branches all over the country