“十二五”时期,天津市注册会计师行业取得长足发展。截至2015年年底,天津市设立会计师事务所98家。其中18家具备证券期货业务资质;具有注册会计师资格人数4 023人,其中执业注册会计师1 937人,行业领军人才45人,每万名人口拥有注册会计师接近3人;2015年行业总收入11亿元,审计业务收入占比为72%,两家事务所取得国际业务收入123万元。然而伴随我国经济发展进 During the “Twelfth Five-Year Plan” period, the CPA industry in Tianjin achieved rapid development. As of the end of 2015, 98 accounting firms were established in Tianjin. Among which 18 were qualified for securities and futures business; 4,023 were qualified as certified public accountants, of whom 1,937 were practicing certified public accountants, 45 were industry leaders and nearly 3 were certified public accountants per 10,000 population. The total industry revenue in 2015 was 1.1 billion RMB, accounting for 72% of the total revenue of the audit business. The two firms achieved the revenue of RMB1.23 million in international business. However, with China’s economic development