国际会计公司的管理模式“四大”的形成基本都经过了百余年的历程。会计服务业产生之初,基本都是由个人创办独资会计师事务所。经过若干年的发展,一些质量较好、业务充足的事务所开始吸收其他的合伙人加入,或者与其他事务所合并,组成合伙会计师事务所。后来随着跨国公司的组建, The formation of the “Big Four” in the management mode of international accounting firms has basically passed the course of more than one hundred years. At the beginning of the accounting service industry, basically all are the sole proprietorship founded accounting firm. After several years of development, some better-performing and well-established firms began to absorb other partners to join or merge with other firms to form a partnership accounting firm. Later, with the formation of multinational corporations,