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尽管有关德勤并购天健的消息并没有得到最终的证实。但是毫无疑问,国际所已经加快了占据中国会计市场的步伐。翻开近几年会计师事务所全国前百强排行榜,“四大”就一直稳稳占据前四的位置。而一旦德勤并购天健的消息成为了事实,将意味着中国本土最大会计师事务所之一的天健也要不复存在。本土所正在面临市场份额的又一次大量流失,而这一切的发生,已经不应该仅仅归咎于资金少、发展时间短等客观因素的影响,或许,本土所应该反思些什么了。
Although the news about Deloitte’s acquisition of Tianjian did not get the final confirmation. But there is no doubt that the International Institute has accelerated the pace of accounting for the Chinese accounting market. Opened hundreds of accounting firms in the top 100 list, the “Big Four” has been firmly occupy the top four positions. And once the news of Deloitte’s acquisition of Tianjian has become a fact, it will mean that Tianjian, one of the largest domestic accounting firms in China, will cease to exist. The local community is facing another drastic loss of market share. All this should not have been attributed solely to the objective factors of less capital and shorter development time. Perhaps the local community should reflect on something.