表21美国大事务所的收入和其他数据 Percentage of Total Revenue from Accounting Net Reve nue and Auditing/Taxes/ 1997 Size U.S.O nly Manage me nt y Reve nue Firm* (in S millions) Part ners Professional Offices Consulting Services BIG FIVE Andersen Worldwide 5,445.0 1.673 32.319 20/14/66 Pricew aterhouse Cooper S4.844.5 2.439 26,404 211 37/21/42 2345 Ernst Young 4,416.0 2.17 17.845 89 36/23/41 Deloitte Touche s3.600.0 16.426 35/20/45 KPMG 3.000.0 1.600 13,400 130 41/25/34 NATIONAL 678 Grant Thornton $289.0 1979 42/30/28 McGladrey Pullen $270.1 381 1.883 45/32/23 BDO Seidman $240.0 299 42 51/26/23 REGIONAL Crowe Chizek Co $974 830 32/18/50 Baird Kurtz dobson 90.0 124 567 20 47/30/23 11 Plante moran $86.9 117 704 14 57/23/20 Clifton gunderson co 56/32/12 Moss adams $72.0 94 451 16 47/37/16 LARGE LOCAL Follmer, Rudzeqicz Co $18.3 12 148 39/28/33 75 Kaufman rossin co $13.8 14 54/32/14 由于普华永道事务所向普华和永道分别出具财务报告,所以这里普华永道的数据 来自于两者的汇总 资料来源: Accounting Today( March16- April5,1998),pp.18-201997 Size by Re ve nue Firm* N e t R e ve nue - U .S. O nly ( in $ millions) Part ners Professional U .S. O ffice s Perce ntage of Total R e ve nue fro m A ccounting and A uditing/Taxes/ M anage me nt C onsulting Se rvice s BIG FIV E 1 2 3 4 5 A ndersen W orldw ide Pricew aterhouseCooper Ernst & Y oung D eloi tte & Touche K PM G $5,445.0 $4,844.5 $4,416.0 $3,600.0 $3,000.0 1,673 2,439 2,172 1,719 1,600 32,319 26,404 17,845 16,426 13,400 9 5 211 8 9 106 130 20/14/66 37/21/42 36/23/41 35/20/45 41/25/34 N A TIO N A L 6 7 8 G rant Thornton McGladrey & Pulle n BD O Seidman $289.0 $270.1 $240.0 278 381 299 1,979 1,883 1,171 4 8 6 4 4 2 42/30/28 45/32/23 51/26/23 R EG IO N A L 9 1 0 1 1 1 2 1 3 Crow e, Chizek & Co. Baird K urtz & D obson Plante & M ora n Clifton G unders on & Co M oss A dams $97.4 $90.0 $86.9 $74.8 $72.0 9 3 124 117 115 9 4 830 567 704 508 451 1 0 2 0 1 4 4 2 1 6 32/18/50 47/30/23 57/23/20 56/32/12 47/37/16 LA R G E LO C A L 5 0 7 5 Follmer, Rudzeqicz & Co K aufman Rossin & Co. $18.3 $13.8 1 2 1 4 148 6 4 2 2 39/28/33 54/32/14 *由于普华永道事务所向普华和永道分别出具财务报告，所以这里普华永道的数据 来自于两者的汇总 资料来源: Accounting Today (March 16-April 5, 1998), pp. 18-20 表 2-1 美国大事务所的收入和其他数据