杨倩雯 康皎

YangQianWen kang her honey haired

　　[ 对于本土所的追赶，林怡仲表示：“在资本市场更加活跃的时候，所有的事务所都会有健康的增长，部分本土所的增长率很可能超过"四大"，这不仅是因为本土所的做大做强，过去本土所基数较小也是很重要的因素。” ]

[ For the native place after,LinYiZhong said:"In the capital market more active time,All the firm will have a healthy growth,Part of the local growth probably over"four",This is not only because of local do bigger and stronger,In the past the local small base is also very important factors." ]

　　作为中国市场排名前四的会计师事务所（下称“四大”），普华永道中天、毕马威华振、德勤华永、安永华，近年正面临审计费下降、收入与本土所差距缩小等局面，那么这样的局面在2013年是否会延续？近日，普华永道中国主管合伙人林怡仲接受了《第一财经日报》记者专访，展望2013年的审计行业格局。他认为，虽然行业面临着诸如审计费、市场格局等“变化”，也在经历转制等“革新”，但2013年的审计行业依然会在变革中前行。

As China's market of the top four accounting firm(Hereinafter referred to as"four"),PWC zhongtian/KPMG HuaZhen/Deloitte HuaYong/AnYongHua,In recent years, are facing audit fee down/The income gap with the local situation, etc,So this situation will continue in 2013?recently,Pricewaterhousecoopers (PWC) the competent partner LinYiZhong accepted[The first financial daily]An interview with reporters,The outlook for the 2013 audit industry pattern.He thinks,Although the industry faces such as audit fee/Market pattern, etc"change",Also after conversion, etc"innovation",But in 2013 audit industry is still in the process of change will go.

　审计费用波动无碍质量 Audit fees fluctuation clear quality

　　近一年多来几大银行迎来了新一轮的审计师轮换。轮换过后，它们依然被“四大”所瓜分，但审计费用却随着轮换下滑了一大截。据悉，中国银行(601988,股吧)支付前任审计普华永道中天会计师事务所的2011年度全球审计费高达2.15亿元，其中国内审计部分1.68亿元，高居“四大”之首。与之相比，安永此次报价降幅接近12%。而毕马威拿下工商银行(601398,股吧)，亦比前任安永有逾3000万元的降幅。

Almost a year to a few big Banks ushered in a new round of auditor rotation.After rotation,They were still"four"Have carve up,But the audit fee but with rotation down by a large margin.It is reported,The bank of China(601988,guba)Pay for the former audit PWC zhongtian certified public accountants of the 2011 annual global audit fee is as high as 215 million yuan,The domestic audit part is 168 million yuan,high"four"of.Compared with,Ernst &young the quotation by close to 12%.And with KPMG commercial bank(601398,guba),Also than the former AnYongYou by more than 30 million yuan.

　　银行业的审计轮换只是一个行业缩影，事实上，项目审计费的整体下降已成为现实，但是在需要保证审计质量的前提下，审计程序、审计人员却没有明显改变，会计师事务所的审计项目盈利压力可想而知。

Banking audit rotation is just a microcosm industry,In fact,Project audit fee overall decline has become a reality,But in the need to guarantee under the premise of audit quality,Audit program/Auditors but did not change significantly,Certified public accountants audit project profit pressure cans be imagined.

　　“对于事务所来讲，我们是"打开门"提供审计服务的，当然希望收入越来越多，不希望审计费用降低。但是现在审计市场的竞争确实比较激烈。” 林怡仲坦言。

"Will tell to firm,We are"Opened the door"Provide audit service,Of course hope more and more income,Do not wish to reduce audit fees.But now the audit market competition is really fierce." LinYiZhong said.

　　“决定审计费用的包括企业本身和外部因素。就外部因素来说，中国最新的一些经济数据看来还比较乐观，预计明年的经济形势会有好转，这样审计费用下降的外部压力会有所减缓。而从企业自身来说，如果被审计企业的内控做得比较好，那相对而言审计师在审计抽查方面所花的精力就会相对较少。并且我们明年也会像往年一样持续探讨如何优化审计流程能使得效益更高。” 林怡仲表示。

"Decided to audit expenses including the enterprise itself and the external factors.It is the external factors,Some of China's new economic data it is more optimistic,Is expected to next year's economic situation will be improved,This audit fees decline of external pressure will slow down.And from the enterprise point of view,If the audit enterprise internal control do better,The relative auditor audit check in the flower of energy will be relatively less.And next year we will continue as usual discusses how to optimize the audit process can make more efficient." LinYiZhong said.

　　但他强调，即使在成本效益有压力的大前提之下，无论费用涨跌，仍然要坚持审计质量“没有最好，只有更好”。审计质量“靠谱”才是会计师事务所的真正生存之道。

But he stressed that,Even in a cost effective pressure under the premise,No matter costs go up drop,Still insist on audit quality"There is no best,Only better".Audit quality"By spectrum"The accounting firm is really the way of existence.

　本土所“步步紧逼” By local"break-neck"

　　“四大”的日子确实不太好过。除了审计项目成本承压之外，中国本土所近些年来发展迅速，“步步紧逼”。

"four"Day do not too easy.In addition to audit project cost outside pressure,Chinese have developed rapidly in recent years,"break-neck".

　　从中国注册会计师协会发布的《会计师事务所综合评价前百家信息》来看，2005年普华永道中天总收入18亿元，“四大”中收入垫底的毕马威华振总收入9.15亿元，而彼时的立信长江总收入只有1.83亿元，普华永道中天的总收入约达立信长江的10倍。到了2011年，“四大”还是那“四大”，但是审计市场已悄然发生改变。2011年度普华永道中天的业务收入为29.6亿元，毕马威华振当年收入为19.3亿元，依然排“四大”最末，而立信通过一系列的合并新设，事务所加上统一经营的其他机构，总收入已达17亿元。6年过去，“四大”已经被本土会计师事务所“步步紧逼”。

From the Chinese institute of certified public accountants issued[Certified public accountants comprehensive evaluation of information before]To see,2005 pricewaterhousecoopers transit revenue of RMB 1.8 billion yuan,"four"In the bottom of the income HuaZhen KPMG revenue of RMB 915 million yuan,And reelected lixin Yangtze river gross income is 183 million RMB,Pricewaterhousecoopers transit the income of about ten times as many as in the Yangtze river to lixin.By 2011,"four"Or that"four",But the audit market has quietly changed.2011 annual pricewaterhousecoopers transit business income is 2.96 billion yuan,KPMG HuaZhen the income for 1.93 billion yuan,Still ranks"four"last,Through a series of merger and lixin new set,Firm and unified management of other organizations,Gross income reached 1.7 billion yuan.6 years in the past,"four"Has been local accounting firm"break-neck".

　　随着普华永道中天转制成为特殊普通合伙制，意味着今后“四大”从企业制度上已全部和本土大型会计师事务所站在同一竞争平台上。

With pricewaterhousecoopers transit conversion become special ordinary partnership,Means that in the future"four"From the enterprise system has full and local large public accounting firm stand in the same competition platform.

　　“转制之后，只是将我们的法律架构转变，对今后的业务操作没有太大的影响。因为普华在进入中国之初就已经努力向"本土化"靠拢。” 林怡仲表示。

"After transformation of,But our legal structure transformation,The future business operation without too much influence.Because in the beginning of entering China has had to"localization"close." LinYiZhong said.

　　但是本土所在做大做强的基调下正在逼近“四大”却是不争的事实。对此，林怡仲倒是表现得很淡定：“我们非常支持财政部推动国内所做大做强，这才是一个非常健康的现象。我觉得这个趋势2013年会继续，但是大所合并小所的几率可能更大，因为大所和大所之间的合并更加复杂。”

But the native place and the tone is approaching"four"It is indisputable fact.this,LinYiZhong's performance was very calm:"We are very support the ministry of finance to promote domestic do bigger and stronger,This is a very healthy phenomenon.I think this trend to continue in 2013,But the combination of small chance may be more big,Because of the large and large the merger between more complicated."

　　而对于本土所的追赶，林怡仲表示：“这是非常正常的现象，没有谁可以担保自己永远是行业的第一。中国的资本市场今年不是特别蓬勃，但我对今后还是充满信心的。在资本市场更加活跃的时候，所有的事务所都会有健康的增长，部分本土所的增长率很可能超过"四大"，这不仅是因为本土所的做大做强，过去本土所基数较小也是很重要的因素。”

For local have pursued,LinYiZhong said:"This is a very normal phenomenon,No one can guarantee their industry is always the first.China's capital market this year is not particularly vigorous,But I for the future are still full of confidence.In the capital market more active time,All the firm will have a healthy growth,Part of the local growth probably over"four",This is not only because of local do bigger and stronger,In the past the local small base is also very important factors."

未来坚持中国区投入 In the future to China

　　作为普华永道的中国成员所，普华永道中天对于2013年中国区的投资计划又是如何？对此，林怡仲表示：“根据当地的增长情况、当地企业需求以及长远的市场格局展望这三方面考量，我们的全球CEO调查也显示，全球30%以上的CEO中觉得中国是一个非常有潜力的市场。同样，我们也对中国充满信心，会把大量的投资放在中国，而今后我们也坚持在中国地区的投入。”

As pricewaterhousecoopers Chinese members,Pricewaterhousecoopers transit for the 2013 China investment plan is?this,LinYiZhong said:"According to the local growth/The local enterprise needs and long-term market outlook this concerns three aspects,Our global CEO survey showed,The CEO of more than 30% of the world that China is a very potential market.The same,We have full confidence in China,Will take a lot of investment in China,And in the future, we also adhere to the investment in China."

　　在林怡仲看来，“四大”作为专业机构，人才是最大的资本，也是保持审计质量的最重要因素，因此投资的大部分都花在人才培训上。

In LinYiZhong seems,"four"As a professional agency,Talent is the biggest capital,Keep the audit quality is the most important factor,So most of the investment spent on personnel training.

　　据了解，2012财年度普华永道在中国为员工提供了150万小时的培训。新进员工第一年的培训时间是平均每人140小时。“人才是我们最重要的资本，在专业培训和企业文化的建设上，我们在未来会持续投入更多。” 林怡仲表示。

It is understood,2012 wealth annual pricewaterhousecoopers in China provide the 1.5 million hours of training.The first year of the new employees training time is average 140 hours."Talents are our most important capital,In the professional training and enterprise culture construction,We will continue to invest more in the future." LinYiZhong said.

　　而普华永道和其他“四大”一样，不仅从事审计业务，咨询、税务等业务也在“四大”的收入比重中占据越来越重要的地位。“我觉得这个趋势会持续下去。因为随着经济的增长，企业的并购、税务筹划、系统建立等需求会越来越多，这个趋势跟海外的事务所趋同，因此审计、咨询、税务各项业务的比重今后会在"四大"的业务结构中越来越趋于平衡。”

And pricewaterhousecoopers (PWC) and other"four"as,Not only is engaged in the audit business,consulting/Tax and service are also"four"The proportion of income has more and more important position."I think this trend will continue.Because with economic growth,Enterprise merger/Tax planning/The establishment of system requirements will be more and more,The trend of convergence with overseas office,So the audit/consulting/The proportion of the various business in the future"four"Business structure more balance."