今天，注册会计师行业因为在经济生活中承担了不可替代的基础性作用而越来越受到人们的关注。在国际上，强强联合方兴未艾。在我国，注册会计师行业也面临着进一步提升行业整体水平、与国际惯例接轨、参与国际竞争的现实挑战。在这方面，走联合之路，实现规范化、规模化经营无疑是一条必由之路。我省红日会计事务所的合并，恰好是一个成功实践的案例。 Today, the CPA industry has drawn more and more attention because it has played an irreplaceable and fundamental role in the economic life. Internationally, a strong alliance is in the ascendant. In our country, the CPA industry is also faced with the realistic challenge of further enhancing the overall level of the industry, linking with the international practice and participating in the international competition. In this regard, taking the road to unity and achieving standardized and large-scale operation is undoubtedly the only way to go. The merger of our province Hong Ri accounting firm happens to be a case of successful practice.