公司财务分析讲座【南开大学经济学院张增伟】.pptVIP

15九月2024公司财务分析讲座【南开大学经济学院张增伟】

主要内容1会计师组织概览1-1四大国际会计公司（BigFour）1-22005年中国会计师事务所前10强（Top10）1-32004年中国会计师事务所前10强（Top10）1-4中国的注册会计师现状2公司财务报表典型案例分析2-1上市公司常见利润操纵手法2-2上市公司操纵利润案例分析

1会计师组织概览

1-1四大国际会计公司（BigFour）DTT德勤1845—DeloitteToucheTohmatsuPwC普华永道1849－PricewaterhouseCoopersKPMG毕马威1870－KlynveldPeatMarwickGoerdelerEY安永1906－ErnstYoung

GlobalRevenueComparisoninUS$Billions

PwCPricewaterhouseCoopershasbeencreatedbythemergeroftwofirms-PriceWaterhouseandCoopersLybrand-eachwithhistoricalrootsgoingbacksome150years.Setoutbelowaresomekeymilestonesinthehistoryofbothfirms.

1849SamuelLowellPricesetsupinbusinessinLondon1854WilliamCooperestablisheshisownpracticeinLondon,whichsevenyearslaterbecomesCooperBrothers1865Price,HolylandandWaterhousejoinforcesinpartnership1874NamechangestoPrice,WaterhouseCo.1898RobertH.Montgomery,WilliamM.Lybrand,AdamA.RossJr.andhisbrotherT.EdwardRossformLybrand,RossBrothersandMontgomery1957CooperBrothersCo(UK),McDonald,CurrieandCo(Canada)andLybrand,RossBrosMontgomery(US)mergetoformCoopersLybrand1982PriceWaterhouseWorldFirmformed1990CoopersLybrandmergeswithDeloitteHaskinsSellsinanumberofcountriesaroundtheworld1998WorldwidemergerofPriceWaterhouseandCoopersLybrandtocreatePricewaterhouseCoopers

KPMGKPMGwasformedin1987withthemergerofPeatMarwickInternational(PMI)andKlynveldMainGoerdeler(KMG),andtheirrespectivememberfirms.Spanningthreecenturies,theorganizationshistorycanbetracedthroughthenamesofitsprincipalfoundingmembers,whoseinitialsformthenameKPMG.KstandsforKlynveldPietKlynveldfoundedtheaccountingfirmKlynveldKraayenhofCo.inAmsterdam,in1917.

PisforPeatWilliamBarclayPeatfoundedtheaccountingfirmWilliamBarclayPeatCo.inLondon,in1870.MstandsforMarwickJame