"辽宁省"

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内容摘要：

"辽宁省"
"2007年度全省会计师事务所综合评价信息"
"综合排名","会计师事务所名称","主任会计师","2006年度总收入(万元)","2006年度总收入","总收入增长率(%)","增长率加分","注册会计师人数","考试取得注册会计师人数比例","收入增长率加分","注册会计师人数(人)","考试加分","考试通过注师比例(%)","事务所和注册会计师受行政处罚和行业惩戒应减分值","培训完成率","领军人才人数(人)","事务所和注册会计师获得表奖应加分值","事务所和注册会计师受行政处罚和行业惩戒应减分值","综合得分","sr2005","ks","kh","考试能过注师比例","rs"
1,"德勤华永会计师事务所大连分所","周华","3,126.63 ","31,266,321 ",26.18,5,12,100 ,5,12,5,100,,"100%",,,,"1,722 ",24778517.59,12,0,100,12,,100
2,"辽宁天健会计师事务所有限公司","高凤元","2,378.08 ","23,780,773 ",-10.82,,94,88.3,,94,5,88.3,,"100%",1,,,"1,400 ",26666542.62,83,11,88.3,94,,100
3,"普华永道中天会计师事务所大连分所","周忠惠","1,930.05 ","19,300,512 ",17.75,5,8,87.5,5,8,5,87.5,,"100%",,,,"1,075 ",16391165.06,7,1,87.5,8,,100
4,"大连华连会计师事务所","张耀麟","1,723.40 ","17,234,000 ",6.83,,88,84.1,,88,5,84.1,,"100%",1,,,"1,044 ",16132700,74,14,84.1,88,,100
5,"中审会计师事务所有限公司辽宁北方分公司","于君廷","1,670.32 ","16,703,243 ",58.43,5,17,41.2,5,17,,41.2,,"100%",,,,"939 ",10543271.25,7,10,41.2,17,,100
6,"岳华会计师事务所辽宁分所","孙伟军","1,500.60 ","15,006,000 ",16.8,5,59,71.2,5,59,5,71.2,,"100%",,,,"894 ",12847223,42,17,71.2,42,,100
7,"万隆会计师事务所有限公司辽宁分公司","陆英","1,476.32 ","14,763,158 ",9.57,,57,61.4,,57,,61.4,,"100%",,,,"864 ",13473513,35,22,61.4,24,,100
8,"辽宁东正会计师事务所有限公司","魏永祯","1,267.31 ","12,673,063 ",3.72,,56,64.3,,56,,64.3,,"100%",,,,"756 ",12218727.5,36,20,64.3,56,,100
9,"利安达信隆会计师事务所有限责任公司辽宁分公司","姜波","1,083.43 ","10,834,318 ",3,,47,78.7,,47,5,78.7,,"100%",,,,"653 ",8056772.66,37,10,78.7,47,,100
10,"辽宁正佳会计师事务所有限责任公司","侯惠敏","870.92 ","8,709,214 ",10.05,,28,32.1,,28,,32.1,,"100%",,,,"516 ",7914149,9,19,32.1,28,,100
11,"北京中兴宇会计师事务所辽宁分所","芦玲","683.49 ","6,834,881 ",11.99,5,32,78.1,5,32,5,78.1,,"100%",,,,"429 ",6103037,25,7,78.1,32,,100
12,"辽宁天亿会计师事务所有限责任公司","丁全生","679.68 ","6,796,819 ",14,5,19,36.8,,19,,36.8,,"89%",,,,"402 ",5962039,7,12,36.8,19,,100
13,"辽宁中衡会计师事务所有限责任公司","孙维嫦","580.28 ","5,802,793 ",12.48,5,53,41.5,5,53,,41.5,,"96%",,,,"388 ",5159053.15,22,31,41.5,53,,98
14,"沈阳公信会计师事务所有限责任公司","程绍杰","618.04 ","6,180,368 ",59.26,5,32,28.1,5,32,,28.1,3,"100%",,,3,"386 ",3880731,9,23,28.1,32,,96
15,"辽宁天华会计师事务所有限公司","韩峰","609.08 ","6,090,774 ",-4.48,,42,52.4,,42,,52.4,4,"98%",,,4,"384 ",6376225,22,20,52.4,42,,94
16,"辽宁中宜会计师事务所有限公司","路国栋","607.73 ","6,077,334 ",117.57,5,23,52.2,5,23,,52.2,,"100%",,,,"374 ",2793280,12,11,52.2,23,,94
17,"朝阳龙信会计师事务所有限责任公司","程海龙","595.26 ","5,952,567 ",61.46,5,11,27.3,5,11,,27.3,,"96%",,,,"355 ",3686699,3,8,27.3,11,,94
18,"大连浩华会计师事务所有限公司","文继光","492.87 ","4,928,695 ",20.79,5,40,72.5,5,40,5,72.5,,"100%",,,,"334 ",4080500,29,11,72.5,40,,94
19,"大连兴和会计师事务所有限公司","刘兴涛","490.19 ","4,901,915 ",2.85,,23,26.1,,23,,26.1,,"100%",,,,"306 ",4766279,6,17,26.1,23,,94
20,"永禄合伙会计师事务所","单永禄","487.59 ","4,875,922 ",4.87,,18,77.8,,18,5,77.8,,"100%",,,,"305 ",4649602.75,14,4,77.8,18,,93
21,"辽宁金开会计师事务所有限公司","王居福","449.23 ","4,492,298 ",2.73,,26,76.9,,26,5,76.9,,"100%",,,,"292 ",4372875,20,6,76.9,26,,92
22,"大连中盈会计师事务所有限公司","楚秀美","451.87 ","4,518,659 ",5.86,,23,34.8,,23,,34.8,,"100%",,,,"285 ",4268627,8,15,34.8,23,,92
23,"大连万隆天信会计师事务所有限公司","王永强","366.70 ","3,666,986 ",-10.32,,26,53.8,,26,,53.8,,"92%",,,,"241 ",4088810,14,12,53.8,26,,91
24,"安永华明会计师事务所大连分所","刘醒雄","408.30 ","4,082,974 ",0,,1,0,,1,,0,,"100%",,,,"240 ",0,0,1,0,1,,91
25,"辽宁中华信会计师事务所有限公司","吴浩","345.13 ","3,451,328 ",64.45,5,27,33.3,5,27,,33.3,,"100%",,,,"237 ",2098676.77,9,18,33.3,27,,90
26,"辽宁恒信达会计师事务所有限公司","王玉茹","353.38 ","3,533,820 ",-11.81,,23,30.4,,23,,30.4,,"100%",,,,"233 ",4007118,7,16,30.4,23,,90
27,"大连天裕合伙会计师事务所","孙天裕","356.70 ","3,567,045 ",-1.51,,6,50,,6,,50,,"100%",,,,"218 ",3621733.42,3,3,50,6,,90
28,"本溪华丰会计师事务所有限责任公司","郭斯科","308.02 ","3,080,174 ",-12.44,,30,43.3,,30,,43.3,,"100%",,,,"215 ",3517657.5,13,17,43.3,30,,89
29,"鞍山禹华会计师事务所有限公司","张建","319.27 ","3,192,698 ",59.17,5,13,69.2,5,13,,69.2,,"100%",,,,"209 ",2005900,9,4,69.2,13,,88
30,"北京中洲光华会计师事务所有限公司大连分所","董群先","314.27 ","3,142,726 ",51.04,5,10,100,5,10,5,100,,"100%",,,,"209 ",2080700,10,0,100,10,,88
31,"辽宁永信会计师事务所有限责任公司","刘义","304.03 ","3,040,334 ",45.08,5,11,45.5,5,11,,45.5,,"100%",,,,"199 ",2095577,5,6,45.5,11,,87
32,"辽宁华清会计师事务所有限公司","闫玉华","296.15 ","2,961,456 ",10.86,,16,25,,16,,25,4,"94%",,,4,"190 ",2671361,4,12,25,16,,86
33,"大连同方会计师事务所有限公司","郭鸿军","271.37 ","2,713,679 ",80.09,5,17,41.2,5,17,,41.2,,"100%",,,,"188 ",1506871,7,10,41.2,17,,86
34,"辽宁捷信合伙会计师事务所","王敏","243.91 ","2,439,074 ",-27.95,,30,73.3,,30,5,73.3,,"100%",,,,"186 ",3385434,22,8,73.3,30,,86
35,"辽宁东华会计师事务所有限责任公司","邢永贞","268.45 ","2,684,455 ",-18.72,,22,45.5,,22,,45.5,,"91%",,,,"184 ",3302732.67,10,12,45.5,22,,86
36,"辽宁盛达会计师事务所有限责任公司","李东丰","262.72 ","2,627,212 ",6.21,,18,27.8,,18,,27.8,,"100%",,,,"179 ",2473572.62,5,13,27.8,18,,83
37,"丹东利安达中朋会计师事务所有限责任公司","杨文明","245.76 ","2,457,600 ",1.07,,12,75,,12,5,75,,"100%",,,,"169 ",2431480,9,3,75,12,,83
38,"大连辽懿会计师事务所有限公司","蔡军","207.81 ","2,078,150 ",76.11,5,20,85,5,20,5,85,,"100%",,,,"161 ",1180000,17,3,85,20,,83
39,"营口中科华会计师事务所有限责任公司","田喜龙","228.81 ","2,288,128 ",30.04,5,11,36.4,5,11,,36.4,,"100%",,,,"159 ",1759580,4,7,36.4,11,,83
40,"辽宁玺铭会计师事务所有限责任公司","王鏖","218.18 ","2,181,818 ",41.63,5,16,43.8,5,16,,43.8,,"100%",,,,"158 ",1540548,7,9,43.8,16,,82
41,"大连环宇联合会计师事务所","范晓宇","215.00 ","2,150,000 ",-5.7,,14,85.7,,14,5,85.7,,"100%",,,,"154 ",2280000,12,2,85.7,14,,81
42,"朝阳方正会计师事务所有限责任公司","刘铁英","240.76 ","2,407,551 ",28.65,5,8,12.5,5,8,,12.5,8,"100%",,,8,"154 ",1871440,1,7,12.5,8,,80
43,"辽宁华泰会计师事务所有限责任公司","车荣玺","229.11 ","2,291,133 ",-3.85,,10,20,,10,,20,,"100%",,,,"153 ",2382887,2,8,20,10,,80
44,"大连正大会计师事务所有限公司","孙连国","234.95 ","2,349,500 ",-5.42,,6,0,,6,,0,,"100%",,,,"152 ",2484100,0,6,0,6,,80
45,"辽宁大有会计师事务所有限公司","侯发春","214.20 ","2,142,000 ",520.6,5,8,12.5,5,8,,12.5,,"100%",,,,"148 ",345150,1,7,12.5,8,,75
46,"大连永通会计师事务所有限公司","孙美英","191.78 ","1,917,786 ",104.01,5,20,40,5,20,,40,,"100%",,,,"148 ",940068,8,12,40,20,,75
47,"鞍山华诚会计师事务所有限公司","马晨立","205.97 ","2,059,650 ",-11.59,,16,12.5,,16,,12.5,,"100%",,,,"146 ",2329650,2,14,12.5,16,,73
48,"大连君安会计师事务所有限公司","王勇","200.31 ","2,003,138 ",69.41,5,12,66.7,5,12,,66.7,,"100%",,,,"144 ",1182401.45,8,4,66.7,12,,100
49,"大连信诚会计师事务所有限公司","王春荣","187.13 ","1,871,349 ",-25.36,,23,39.1,,23,,39.1,,"100%",,,,"143 ",2507200,9,14,39.1,23,,66
50,"辽宁永信达会计师事务所有限公司","葛丽","191.36 ","1,913,600 ",6.99,,11,72.7,,11,5,72.7,,"100%",,,,"139 ",1788600,8,3,72.7,11,,100
51,"本溪振华会计师事务所有限责任公司","聂静","195.55 ","1,955,515 ",140.59,5,8,37.5,5,8,,37.5,,"100%",,,,"138 ",812808.45,3,5,37.5,8,,66
52,"辽宁智达会计师事务所有限公司","石玉成","194.46 ","1,944,600 ",41.66,5,9,22.2,5,9,,22.2,4,"100%",,,4,"134 ",1372770,2,7,22.2,9,,60
53,"辽宁慧泽会计师事务所有限公司","盛桂秋","171.33 ","1,713,318 ",125.67,5,20,35,5,20,,35,4,"100%",,,4,"133 ",759230,7,13,35,20,,25
54,"辽宁中实会计师事务所有限责任公司","李凤凌","177.60 ","1,775,955 ",41.4,5,12,58.3,5,12,,58.3,,"100%",,,,"132 ",1256004,7,5,58.3,12,,100
55,"河北金诚会计师事务所有限公司辽宁分公司","徐惠兰","206.56 ","2,065,643 ",0,,0,0,,0,,0,,"100%",,,,"131 ",0,0,0,0,0,,100
56,"大连兴华会计师事务所有限公司","高凤兴","185.89 ","1,858,889 ",62.59,5,6,66.7,5,6,,66.7,,"100%",,,,"131 ",1143327,4,2,66.7,6,,100
57,"鞍山中科华会计师事务所有限公司","王恩艳","173.15 ","1,731,470 ",0,,16,25,,16,,25,,"100%",,,,"129 ",0,4,12,25,16,,100
58,"阜新天衡会计师事务所有限责任公司","李建忠","169.35 ","1,693,538 ",-3.32,,11,81.8,,11,5,81.8,,"100%",,,,"127 ",1751696,9,2,81.8,11,,100
59,"大连衡平联合会计师事务所","吴宪华","170.80 ","1,708,014 ",18.74,5,6,100,5,6,5,100,,"83%",,,,"124 ",1438438,6,0,100,6,,100
60,"辽宁唯实信会计师事务所有限责任公司","潘义","157.25 ","1,572,501 ",78.33,5,15,26.7,5,15,,26.7,,"100%",,,,"124 ",881775,4,11,26.7,15,,100
61,"辽宁铁兴会计师事务所有限责任公司","徐德军","155.02 ","1,550,159 ",-14.3,,21,66.7,,21,,66.7,,"100%",,,,"124 ",1808910,14,7,66.7,21,,100
62,"盘锦兴隆会计师事务所有限责任公司","金丽辉","164.25 ","1,642,450 ",15.89,5,9,55.6,5,9,,55.6,,"100%",,,,"122 ",1417300,5,4,55.6,9,,100
63,"辽宁宝业会计师事务所有限公司","王玲","156.66 ","1,566,550 ",-13.69,,17,29.4,,17,,29.4,,"100%",,,,"121 ",1815050,5,12,29.4,17,,100
64,"辽宁奉达会计师事务所有限责任公司","徐煦","154.09 ","1,540,883 ",28.72,5,16,62.5,5,16,,62.5,4,"100%",,,4,"120 ",1197088,10,6,62.5,16,,100
65,"大连中天银会计师事务所有限公司","何建民","168.77 ","1,687,722 ",-5.35,,7,42.9,,7,,42.9,,"100%",,,,"118 ",1783091,3,4,42.9,7,,100
66,"北京中天华正会计师事务所有限公司东北分公司","张益奇","150.09 ","1,500,870 ",6.61,,15,60,,15,,60,,"100%",,,,"115 ",1407800,9,6,60,15,,100
67,"营口鑫达会计师事务所有限责任公司","陈建新","148.43 ","1,484,337 ",-12.69,,9,77.8,,9,5,77.8,,"100%",,,,"114 ",1700164.67,7,2,77.8,9,,100
68,"辽宁明科会计师事务所有限公司","周萍","151.85 ","1,518,500 ",-17.72,,13,53.8,,13,,53.8,,"92%",,,,"113 ",1845500,7,6,53.8,13,,100
69,"丹东鸭绿江会计师事务所有限公司","赵华","151.88 ","1,518,800 ",7.03,,11,63.6,,11,,63.6,,"100%",,,,"112 ",1419070,7,4,63.6,11,,100
70,"岫岩玉城会计师事务所有限责任公司","刘明香","149.26 ","1,492,650 ",25.68,5,7,14.3,5,7,,14.3,,"100%",,,,"112 ",1187677,1,6,14.3,7,,100
71,"大连正德会计师事务所有限公司","张岳红","144.69 ","1,446,900 ",35.75,5,9,66.7,5,9,,66.7,,"100%",,,,"112 ",1065850,6,3,66.7,9,,100
72,"大连源源会计师事务所有限公司","刘桂琴","142.63 ","1,426,307 ",-30.01,,10,70,,10,5,70,,"100%",,,,"111 ",2037900,7,3,70,10,,100
73,"大连瑞华会计师事务所有限公司","孙惠君","122.21 ","1,222,080 ",-11.88,,25,24,,25,,24,,"100%",,,,"110 ",1386900,6,19,24,25,,100
74,"大连博源会计师事务所有限公司","李毅","136.00 ","1,360,032 ",53.23,5,11,54.5,5,11,,54.5,,"100%",,,,"109 ",887564,6,5,54.5,11,,100
75,"辽宁中智会计师事务所有限责任公司","魏广生","141.23 ","1,412,343 ",29.16,5,8,50,5,8,,50,,"100%",,,,"109 ",1093450,4,4,50,8,,100
76,"大连海天会计师事务所有限公司","宋殿英","114.85 ","1,148,500 ",108.71,5,17,76.5,5,17,5,76.5,,"100%",,,,"108 ",550290,13,4,76.5,17,,100
77,"锦州渤海会计师事务所有限责任公司","蔡庆彪","123.85 ","1,238,540 ",21.05,5,12,83.3,5,12,5,83.3,,"100%",,,,"108 ",1023150,10,2,83.3,12,,100
78,"沈阳兴盛会计师事务所有限公司","孙文栋","118.76 ","1,187,580 ",-35.96,,21,9.5,,21,,9.5,,"100%",,,,"105 ",1854360,2,19,9.5,21,,100
79,"鞍山华宁会计师事务所有限公司","孙月明","133.20 ","1,332,000 ",-6.45,,8,75,,8,5,75,,"100%",,,,"104 ",1423868,6,2,75,8,,100
80,"辽宁东泉会计师事务所有限责任公司","孙秀兰","120.67 ","1,206,700 ",21.67,5,17,23.5,5,17,,23.5,4,"94%",,,4,"101 ",991796,4,13,23.5,17,,100
81,"大连正安会计师事务所有限公司","张丽艳","106.93 ","1,069,260 ",-7.24,,18,88.9,,18,5,88.9,,"100%",,,,"100 ",1152703.83,16,2,88.9,18,,100
82,"东港天宇会计师事务所有限责任公司","刘德英","118.41 ","1,184,102 ",64.06,5,11,18.2,5,11,,18.2,,"100%",,,,"99 ",721740.06,2,9,18.2,11,,100
83,"辽宁利安达会计师事务所有限公司","杨懿","112.39 ","1,123,880 ",12.28,5,9,88.9,5,9,5,88.9,,"100%",,,,"99 ",1000920,8,1,88.9,9,,100
84,"大连华夏会计师事务所有限公司","侯曼莉","114.34 ","1,143,400 ",15.22,5,12,16.7,5,12,,16.7,,"100%",,,,"98 ",992350,2,10,16.7,12,,100
85,"葫芦岛海信会计师事务所有限责任公司","魏秀梅","128.86 ","1,288,568 ",-32.9,,9,66.7,,9,,66.7,,"100%",,,,"98 ",1920508,6,3,66.7,9,,100
86,"辽宁鼎新会计师事务所有限公司","宋湖春","117.36 ","1,173,560 ",90.51,5,10,20,5,10,,20,,"100%",,,,"98 ",615995,2,8,20,10,,100
87,"辽宁华诚会计师事务所有限责任公司","赵旭","116.20 ","1,162,010 ",-12.47,,16,25,,16,,25,,"94%",,,,"97 ",1327570,4,12,25,16,,100
88,"鞍山正大会计师事务所有限公司","刘金","112.06 ","1,120,596 ",31.23,5,11,63.6,5,11,,63.6,,"100%",,,,"96 ",853900,7,4,63.6,11,,100
89,"鞍山新兴会计师事务所有限公司","张晓冬","128.25 ","1,282,450 ",-2.22,,7,57.1,,7,,57.1,,"100%",,,,"96 ",1311600,4,3,57.1,7,,100
90,"锦州嘉华会计师事务所有限责任公司","张素清","116.27 ","1,162,660 ",186.84,5,7,42.9,5,7,,42.9,,"100%",,,,"94 ",405330,3,4,42.9,7,,100
91,"葫芦岛鸿翔会计师事务所有限责任公司","李文祥","116.20 ","1,161,960 ",21.42,5,6,50,5,6,,50,,"100%",,,,"93 ",956944.19,3,3,50,6,,100
92,"辽宁天拓会计师事务所有限公司","刘天舒","100.60 ","1,006,000 ",812.06,5,11,81.8,5,11,5,81.8,,"91%",,,,"93 ",110300,9,2,81.8,11,,100
93,"辽宁良华会计师事务所有限责任公司","李素梅","112.07 ","1,120,679 ",34.42,5,12,16.7,5,12,,16.7,4,"100%",,,4,"93 ",833700,2,10,16.7,12,,100
94,"鞍山鑫鑫会计师事务所有限责任公司","张立新","101.74 ","1,017,360 ",1.92,,17,76.5,,17,5,76.5,4,"100%",,,4,"92 ",998220,13,4,76.5,17,,100
95,"辽宁宝华正道会计师事务所有限公司","孙景宝","121.50 ","1,215,010 ",103.93,5,6,0,5,6,,0,4,"100%",,,4,"92 ",595800,0,6,0,6,,100
96,"朝阳正兴联合会计师事务所","王艳霞","113.77 ","1,137,700 ",126.32,5,6,66.7,5,6,,66.7,,"100%",,,,"92 ",502700,4,2,66.7,6,,100
97,"辽宁中惠会计师事务所有限公司","周秀英","108.13 ","1,081,250 ",26.41,5,9,0,5,9,,0,,"100%",,,,"92 ",855325,0,9,0,9,,100
98,"盘锦瀚容会计师事务所有限责任公司","谭汉荣","113.11 ","1,131,087 ",165.3,5,5,20,5,5,,20,,"100%",,,,"91 ",426339,1,4,20,5,,100
99,"丹东铁联会计师事务所有限责任公司","袁克斌","106.38 ","1,063,797 ",30.99,5,7,28.6,5,7,,28.6,,"100%",,,,"89 ",812121,2,5,28.6,7,,100
100,"辽宁中京华会计师事务所有限公司","曲素芹","107.86 ","1,078,600 ",-3.18,,11,18.2,,11,,18.2,,"100%",,,,"89 ",1114030,2,9,18.2,11,,100
101,"盘锦辽河会计师事务所有限责任公司","谷文宇","100.18 ","1,001,838 ",-66.86,,16,43.8,,16,,43.8,,"94%",,,,"88 ",3022730,7,9,43.8,16,,100
102,"辽宁金信会计师事务所有限公司","刘春秀","103.18 ","1,031,781 ",25.72,5,8,50,5,8,,50,,"100%",,,,"88 ",820684,4,4,50,8,,100
103,"阜新兴达会计师事务所有限责任公司","赵亚娟","98.97 ","989,740 ",82.59,5,10,40,5,10,,40,,"100%",,,,"88 ",542055,4,6,40,10,,100
104,"锦州鑫华会计师事务所有限责任公司","桑玉彬","104.54 ","1,045,400 ",-17.41,,11,36.4,,11,,36.4,,"100%",,,,"87 ",1265800,4,7,36.4,11,,100
105,"盘锦永正会计师事务所有限公司","王月英","100.52 ","1,005,171 ",3.34,,10,80,,10,5,80,,"90%",,,,"87 ",972700,8,2,80,10,,100
106,"辽宁华联会计师事务所有限责任公司","裴艳","104.20 ","1,042,000 ",-4.07,,15,33.3,,15,,33.3,4,"100%",,,4,"87 ",1086220,5,10,33.3,15,,100
107,"盘锦世辅会计师事务所有限责任公司","张燕","98.40 ","983,980 ",13.84,5,9,22.2,5,9,,22.2,,"100%",,,,"87 ",864320,2,7,22.2,9,,100
108,"锦州诚信会计师事务所有限责任公司","刘会元","99.65 ","996,512 ",7.08,,14,28.6,,14,,28.6,,"93%",,,,"86 ",930600,4,10,28.6,14,,100
109,"海城中惠会计师事务所有限公司","王秋新","98.46 ","984,560 ",57.58,5,7,57.1,5,7,,57.1,,"100%",,,,"85 ",624800,4,3,57.1,7,,100
110,"辽阳永信会计师事务所有限责任公司","马永刚","88.64 ","886,393 ",14.04,5,11,18.2,5,11,,18.2,,"100%",,,,"83 ",777276.64,2,9,18.2,11,,100
111,"朝阳丰宇联合会计师事务所","张凤平","96.42 ","964,200 ",67.76,5,6,0,5,6,,0,,"100%",,,,"83 ",574760,0,6,0,6,,100
112,"沈阳兴达会计师事务所有限责任公司","赵悦华","94.45 ","944,482 ",-1.71,,12,0,,12,,0,,"100%",,,,"83 ",960900,0,12,0,12,,100
113,"营口恒信会计师事务所有限责任公司","马爱英","97.38 ","973,830 ",65.22,5,5,20,5,5,,20,,"100%",,,,"82 ",589400,1,4,20,5,,100
114,"辽宁永盛会计师事务所有限责任公司","聂忠义","89.69 ","896,918 ",34.82,5,9,33.3,5,9,,33.3,,"100%",,,,"82 ",665290,3,6,33.3,9,,100
115,"大连鸿华会计师事务所有限公司","李海燕","82.14 ","821,375 ",-44.98,,12,83.3,,12,5,83.3,,"100%",,,,"81 ",1493000,10,2,83.3,12,,100
116,"铁岭华诚会计师事务所有限责任公司","霍淑贤","90.86 ","908,580 ",17.27,5,6,50,5,6,,50,,"100%",,,,"80 ",774801,3,3,50,6,,100
117,"本溪清华会计师事务所有限责任公司","牟秀萍","83.26 ","832,600 ",-35.06,,15,20,,15,,20,,"100%",,,,"80 ",1282073.5,3,12,20,15,,100
118,"本溪德信会计师事务所有限责任公司","于杰","92.01 ","920,056 ",-18.58,,14,64.3,,14,,64.3,4,"100%",,,4,"79 ",1130050.05,9,5,64.3,14,,100
119,"沈阳明哲会计师事务所有限责任公司","孙明福","99.52 ","995,208 ",-21.28,,5,0,,5,,0,,"100%",,,,"78 ",1264240,0,5,0,5,,100
120,"沈阳慧佳联合会计师事务所","李慧","70.98 ","709,800 ",-8.16,,15,73.3,,15,5,73.3,,"100%",,,,"78 ",772900,11,4,73.3,15,,100
121,"朝阳正通会计师事务所有限责任公司","张君中","77.17 ","771,700 ",37.43,5,11,36.4,5,11,,36.4,,"100%",,,,"77 ",561505,4,7,36.4,11,,100
122,"阜新鑫华夏会计师事务所有限责任公司","岳成年","79.75 ","797,450 ",19.97,5,9,33.3,5,9,,33.3,,"100%",,,,"77 ",664700,3,6,33.3,9,,100
123,"辽宁天欣会计师事务所有限责任公司","赫向东","85.19 ","851,880 ",13.61,5,6,50,5,6,,50,,"100%",,,,"77 ",749800,3,3,50,6,,100
124,"辽宁慧金会计师事务所有限公司","李英","79.44 ","794,443 ",-1.39,,13,84.6,,13,5,84.6,4,"100%",,,4,"77 ",805650,11,2,84.6,13,,100
125,"鞍山千惠会计师事务所有限公司","王喜萍","85.81 ","858,145 ",39.38,5,5,40,5,5,,40,,"100%",,,,"76 ",615700,2,3,40,5,,100
126,"大连东方会计师事务所有限公司","于波","68.61 ","686,100 ",60.04,5,9,77.8,5,9,5,77.8,,"100%",,,,"76 ",428695,7,2,77.8,9,,100
127,"大连方圆会计师事务所有限公司","袁式春","70.50 ","705,000 ",24.93,5,13,38.5,5,13,,38.5,,"100%",,,,"76 ",564300,5,8,38.5,13,,100
128,"沈阳资信联合会计师事务所","陈莹","85.32 ","853,200 ",59.18,5,4,50,5,4,,50,,"100%",,,,"75 ",536000,2,2,50,4,,100
129,"辽宁零点会计师事务所有限公司","韩旭东","61.76 ","617,550 ",107.58,5,18,44.4,5,18,,44.4,,"94%",,,,"75 ",297500,8,10,44.4,18,,100
130,"大连伟业会计师事务所有限公司","安中伟","77.69 ","776,885 ",-15.15,,12,16.7,,12,,16.7,,"100%",,,,"74 ",915617.5,2,10,16.7,12,,100
131,"辽宁华商会计师事务所有限责任公司","张红霞","90.39 ","903,871 ",-0.59,,5,60,,5,,60,,"100%",,,,"73 ",909221,3,2,60,5,,100
132,"阜新汇丰会计师事务所有限责任公司","陈学梅","75.12 ","751,182 ",30.17,5,8,37.5,5,8,,37.5,,"100%",,,,"73 ",577066,3,5,37.5,8,,100
133,"大连昶德公正会计师事务所有限公司","高世松","76.31 ","763,092 ",0.69,,7,85.7,,7,5,85.7,,"100%",,,,"73 ",757873,6,1,85.7,7,,100
134,"丹东汇达联合会计师事务所","林莉","81.24 ","812,440 ",157.97,5,3,66.7,5,3,,66.7,,"100%",,,,"72 ",314930,2,1,66.7,3,,100
135,"辽宁志同会计师事务所有限责任公司","姜亚宁","70.81 ","708,100 ",33.18,5,8,75,5,8,,75,,"100%",,,,"71 ",531700,6,2,75,8,,100
136,"本溪天健联合会计师事务所","李春海","79.66 ","796,580 ",203.23,5,3,33.3,5,3,,33.3,,"100%",,,,"71 ",262700,1,2,33.3,3,,100
137,"辽宁宁大会计师事务所有限责任公司","董淑芳","65.15 ","651,510 ",-28.23,,20,10,,20,,10,4,"100%",,,4,"71 ",907800,2,18,10,20,,100
138,"辽宁正风会计师事务所有限公司","牛治辉","59.16 ","591,623 ",16,5,13,69.2,,13,,69.2,,"100%",,5,,"70 ",510003,9,4,69.2,13,,100
139,"大连敬业会计师事务所有限公司","郭日东","69.89 ","698,949 ",240.15,5,7,14.3,5,7,,14.3,,"100%",,,,"69 ",205482,1,6,14.3,7,,100
140,"沈阳荣正会计师事务所有限责任公司","王行容","75.18 ","751,807 ",99.58,5,7,42.9,5,7,,42.9,3,"100%",,,3,"69 ",376700,3,4,42.9,7,,100
141,"辽宁天运会计师事务所有限公司","丁彦章","61.80 ","617,985 ",672.48,5,15,73.3,5,15,,73.3,4,"100%",,,4,"69 ",80000,11,4,73.3,15,,100
142,"辽宁大道会计师事务所有限公司","宋军","62.21 ","622,100 ",13.36,5,10,70,5,10,,70,,"100%",,,,"68 ",548800,7,3,70,10,,100
143,"辽宁正大会计师事务所有限责任公司","李宏","62.14 ","621,419 ",-61.04,,15,53.3,,15,,53.3,,"100%",,,,"68 ",1594987,8,7,53.3,15,,100
144,"大连德信会计师事务所有限公司","宋天革","70.50 ","705,000 ",-17.08,,5,80,,5,5,80,,"100%",,,,"68 ",850260,4,1,80,5,,100
145,"大连联华会计师事务所有限公司","谭鹏","61.10 ","611,050 ",401.68,5,10,40,5,10,,40,,"100%",,,,"68 ",121800,4,6,40,10,,100
146,"辽宁清诚会计师事务所有限公司","耿桂珍","49.77 ","497,700 ",24.24,5,19,15.8,5,19,,15.8,3,"100%",,,3,"67 ",400600,3,16,15.8,19,,100
147,"辽宁中成会计师事务所有限责任公司","曹东","52.20 ","522,050 ",47.97,5,17,23.5,5,17,,23.5,,"88%",,,,"67 ",352800,4,13,23.5,17,,100
148,"辽宁理念会计师事务所有限公司","张丽晶","51.21 ","512,100 ",92.16,5,15,13.3,5,15,,13.3,,"100%",,,,"67 ",266500,2,13,13.3,15,,100
149,"辽宁华安会计师事务所有限责任公司","张之学","67.17 ","671,700 ",19.79,5,6,33.3,5,6,,33.3,,"100%",,,,"67 ",560750,2,4,33.3,6,,100
150,"大连硕华会计师事务所有限公司","张洪海","66.76 ","667,622 ",-50.34,,6,100,,6,5,100,,"100%",,,,"67 ",1344292,6,0,100,6,,100
151,"沈阳中元会计师事务所有限责任公司","于智","74.06 ","740,550 ",5.73,,11,9.1,,11,,9.1,4,"100%",,,4,"67 ",700400,1,10,9.1,11,,100
152,"阜新正信会计师事务所有限责任公司","李玉全","62.57 ","625,700 ",23.56,5,8,37.5,5,8,,37.5,,"100%",,,,"67 ",506400,3,5,37.5,8,,100
153,"辽宁慧宇会计师事务所有限公司","赵欣彦","54.11 ","541,100 ",-40.75,,17,41.2,,17,,41.2,,"100%",,,,"66 ",913300,7,10,41.2,17,,100
154,"锦州东方会计师事务所有限责任公司","马静东","61.30 ","613,050 ",-19.7,,13,53.8,,13,,53.8,,"100%",,,,"66 ",763450,7,6,53.8,13,,100
155,"大连中原会计师事务所有限公司","来美莲","61.90 ","618,950 ",-2.25,,12,58.3,,12,,58.3,,"100%",,,,"65 ",633193.76,7,5,58.3,12,,100
156,"大连公正会计师事务所有限公司","薛翠香","59.70 ","597,000 ",-13.07,,13,23.1,,13,,23.1,,"100%",,,,"65 ",686720,3,10,23.1,13,,100
157,"辽宁政信会计师事务所有限公司","刘殿福","72.20 ","721,960 ",247.43,5,5,20,5,5,,20,4,"100%",,,4,"65 ",207800,1,4,20,5,,100
158,"鞍山振华会计师事务所有限公司","徐海萍","58.47 ","584,700 ",139.57,5,10,40,5,10,,40,,"90%",,,,"64 ",244060,4,6,40,10,,100
159,"大连隆铭会计师事务所有限公司","房明宏","74.55 ","745,491 ",-1.85,,7,28.6,,7,,28.6,,"86%",,,,"64 ",759522.53,2,5,28.6,7,,100
160,"辽宁华益和会计师事务所有限公司","任雪峰","52.28 ","522,790 ",-43.97,,11,72.7,,11,5,72.7,,"100%",,,,"64 ",933030,8,3,72.7,11,,100
161,"大连三迈联合会计师事务所","王振华","75.94 ","759,447 ",-8.07,,3,66.7,,3,,66.7,,"100%",,,,"64 ",826150,2,1,66.7,3,,100
162,"铁岭华正会计师事务所有限责任公司","刘桂珍","66.41 ","664,110 ",3.11,,8,25,,8,,25,,"100%",,,,"64 ",644050,2,6,25,8,,100
163,"辽宁中立信会计师事务所有限责任公司","杜志华","56.74 ","567,400 ",221.51,5,8,37.5,5,8,,37.5,,"100%",,,,"63 ",176480,3,5,37.5,8,,100
164,"营口春歌会计师事务所有限公司","张春歌","53.04 ","530,448 ",92.4,5,10,40,5,10,,40,,"100%",,,,"63 ",275700,4,6,40,10,,100
165,"铁法共兴会计师事务所有限公司","梁之耀","61.93 ","619,300 ",17.6,5,5,40,5,5,,40,,"100%",,,,"63 ",526600,2,3,40,5,,100
166,"辽宁光明会计师事务所有限责任公司","王沫","65.16 ","651,563 ",-45.29,,8,50,,8,,50,,"100%",,,,"63 ",1190984.15,4,4,50,8,,100
167,"大连金城会计师事务所有限公司","杨永凤","59.34 ","593,350 ",1.77,,11,54.5,,11,,54.5,,"100%",,,,"63 ",583040,6,5,54.5,11,,100
168,"辽宁万博联合会计师事务所","李桂珍","55.24 ","552,428 ",15.69,5,8,0,5,8,,0,,"100%",,,,"63 ",477500,0,8,0,8,,100
169,"辽宁恒益会计师事务所有限责任公司","闫杰","46.68 ","466,800 ",-6.81,,12,75,,12,5,75,,"100%",,,,"62 ",500900,9,3,75,12,,100
170,"大连永佳会计师事务所有限公司","高淑波","46.53 ","465,300 ",88.95,5,7,71.4,5,7,5,71.4,,"100%",,,,"62 ",246250,5,2,71.4,7,,100
171,"营口兴顺会计师事务所有限公司","周广盛","62.36 ","623,600 ",-10.76,,8,37.5,,8,,37.5,,"100%",,,,"61 ",698800,3,5,37.5,8,,100
172,"辽宁诚成会计师事务所有限公司","张长河","46.80 ","468,000 ",16.48,5,11,45.5,5,11,,45.5,,"100%",,,,"61 ",401800,5,6,45.5,11,,100
173,"铁岭里田会计师事务所有限责任公司","周里田","63.09 ","630,862 ",-10.28,,7,28.6,,7,,28.6,,"100%",,,,"61 ",703114,2,5,28.6,7,,100
174,"抚顺五行联合会计师事务所","孟江","58.64 ","586,359 ",34.63,5,4,0,5,4,,0,,"100%",,,,"60 ",435540,0,4,0,4,,100
175,"辽宁久益会计师事务所","王桂艳","52.95 ","529,500 ",32.21,5,6,33.3,5,6,,33.3,,"100%",,,,"59 ",400500,2,4,33.3,6,,100
176,"沈阳广和会计师事务所有限责任公司","张淑坤","50.99 ","509,900 ",20.12,5,7,14.3,5,7,,14.3,,"100%",,,,"59 ",424500,1,6,14.3,7,,100
177,"大连中汇会计师事务所有限公司","吕德春","50.15 ","501,488 ",-69.25,,7,71.4,,7,5,71.4,,"100%",,,,"59 ",1631000,5,2,71.4,7,,100
178,"大连天合联合会计师事务所","张鑫","49.98 ","499,835 ",8.32,,7,100,,7,5,100,,"100%",,,,"59 ",461460,7,0,100,7,,100
179,"抚顺三泰联合会计师事务所","马萍萍","62.68 ","626,770 ",7.68,,4,25,,4,,25,,"100%",,,,"58 ",582070,1,3,25,4,,100
180,"大连新时代联合会计师事务所","单惠珍","46.94 ","469,412 ",-27.89,,7,71.4,,7,5,71.4,,"100%",,,,"57 ",651000,5,2,71.4,7,,100
181,"辽宁正和会计师事务所有限公司","潘英波","37.68 ","376,800 ",13.28,5,12,50,5,12,,50,,"100%",,,,"57 ",332620,6,6,50,12,,100
182,"北宁银丰合伙会计师事务所","张文","50.16 ","501,600 ",68.78,5,5,20,5,5,,20,,"100%",,,,"57 ",297200,1,4,20,5,,100
183,"鞍山集兴会计师事务所有限公司","崔淑华","39.92 ","399,200 ",-54.41,,10,70,,10,5,70,,"100%",,,,"56 ",875550,7,3,70,10,,100
184,"辽宁豪达会计师事务所有限责任公司","孟艳丽","50.21 ","502,100 ",26.68,5,8,0,5,8,,0,4,"100%",,,4,"56 ",396350,0,8,0,8,,100
185,"大连恒源会计师事务所有限公司","陈清","44.45 ","444,500 ",-17.02,,7,71.4,,7,5,71.4,,"100%",,,,"56 ",535700,5,2,71.4,7,,100
186,"辽宁华信会计师事务所有限责任公司","梁建宇","37.01 ","370,120 ",-19.8,,11,72.7,,11,5,72.7,,"100%",,,,"56 ",461500,8,3,72.7,11,,100
187,"辽宁鼎信合伙会计师事务所","徒明亮","55.36 ","553,600 ",-2.87,,6,0,,6,,0,,"100%",,,,"56 ",569950,0,6,0,6,,100
188,"大连滨城会计师事务所有限公司","汤士馨","27.30 ","273,000 ",-43.61,,21,33.3,,21,,33.3,,"100%",,,,"55 ",484100,7,14,33.3,21,,100
189,"辽宁中平会计师事务所有限公司","张惠平","39.68 ","396,800 ",265.71,5,9,55.6,5,9,,55.6,,"100%",,,,"55 ",108500,5,4,55.6,9,,100
190,"鞍山鸿远会计师事务所有限公司","侯海波","45.17 ","451,750 ",16.01,5,6,66.7,5,6,,66.7,,"100%",,,,"55 ",389400,4,2,66.7,6,,100
191,"辽阳金盛合伙会计师事务所","张迎接","47.95 ","479,501 ",60.3,5,7,28.6,5,7,,28.6,,"86%",,,,"55 ",299121,2,5,28.6,7,,100
192,"辽宁环渤海会计师事务所有限公司","谢麐","42.59 ","425,880 ",28.94,5,7,57.1,5,7,,57.1,,"100%",,,,"55 ",330300,4,3,57.1,7,,100
193,"辽宁尔立会计师事务所有限公司","张华","44.43 ","444,276 ",2.56,,11,18.2,,11,,18.2,,"100%",,,,"55 ",433200,2,9,18.2,11,,100
194,"沈阳东丰会计师事务所有限责任公司","李雯","47.44 ","474,435 ",-17.97,,9,11.1,,9,,11.1,,"100%",,,,"54 ",578400,1,8,11.1,9,,100
195,"辽宁卓远会计师事务所有限公司","李敏","48.93 ","489,251 ",82.08,5,6,0,5,6,,0,3,"100%",,,3,"54 ",268700,0,6,0,6,,100
196,"鞍山明士联合会计师事务所","王玉萍","48.72 ","487,200 ",19.86,5,3,33.3,5,3,,33.3,,"100%",,,,"54 ",406490,1,2,33.3,3,,100
197,"沈阳昊达会计师事务所有限责任公司","刘文彬","41.07 ","410,679 ",37.02,5,7,0,5,7,,0,,"100%",,,,"54 ",299714,0,7,0,7,,100
198,"朝阳恒达联合会计师事务所","王秉政","46.22 ","462,200 ",205.28,5,4,0,5,4,,0,,"100%",,,,"54 ",151400,0,4,0,4,,100
199,"沈阳东华会计师事务所有限公司","杨松梅","44.13 ","441,250 ",-40.83,,10,50,,10,,50,,"100%",,,,"54 ",745710,5,5,50,10,,100
200,"丹东新时代会计师事务所有限责任公司","王桂荣","57.04 ","570,426 ",-16.68,,8,0,,8,,0,5,"100%",,,5,"54 ",684602.04,0,8,0,8,,100
201,"大连正宏会计师事务所有限责任公司","林丹","51.37 ","513,700 ",-11.25,,6,33.3,,6,,33.3,,"100%",,,,"54 ",578810,2,4,33.3,6,,100
202,"大连正兴会计师事务所有限公司","黄海燕","42.91 ","429,100 ",18.96,5,11,0,5,11,,0,,"73%",,,,"54 ",360700,0,11,0,11,,100
203,"辽宁宏兴会计师事务所有限责任公司","林宏","58.68 ","586,752 ",-21.41,,6,16.7,,6,,16.7,4,"100%",,,4,"53 ",746642,1,5,16.7,6,,100
204,"大连凯宇联合会计师事务所","崔凯","46.58 ","465,800 ",83.03,5,3,33.3,5,3,,33.3,,"100%",,,,"53 ",254500,1,2,33.3,3,,100
205,"辽宁立信达会计师事务所有限责任公司","于超英","29.42 ","294,220 ",34.75,5,12,0,5,12,,0,,"100%",,,,"53 ",218350,0,12,0,12,,100
206,"辽宁泽群会计师事务所有限责任公司","王师","34.41 ","344,140 ",62.33,5,9,22.2,5,9,,22.2,,"100%",,,,"52 ",212000,2,7,22.2,9,,100
207,"丹东东正会计师事务所有限责任公司","殷秀玉","48.63 ","486,320 ",-6.28,,6,33.3,,6,,33.3,,"100%",,,,"52 ",518909,2,4,33.3,6,,100
208,"辽宁金源会计师事务所有限公司","王文辉","41.02 ","410,220 ",0,,10,10,,10,,10,,"100%",,,,"52 ",0,1,9,10,10,,100
209,"大连万信会计师事务所有限公司","鞠文强","49.15 ","491,500 ",-3.05,,8,37.5,,8,,37.5,,"88%",,,,"52 ",506946.6,3,5,37.5,8,,100
210,"朝阳新远会计师事务所有限责任公司","贾淑云","52.03 ","520,311 ",-1.8,,7,28.6,,7,,28.6,3,"100%",,,3,"52 ",529840,2,5,28.6,7,,100
211,"辽宁通立达会计师事务所有限责任公司","王光金","49.55 ","495,500 ",5.34,,5,20,,5,,20,,"100%",,,,"52 ",470400,1,4,20,5,,100
212,"辽宁东奥会计师事务所有限责任公司","梁民勇","42.14 ","421,400 ",58.81,5,8,37.5,5,8,,37.5,4,"100%",,,4,"52 ",265350,3,5,37.5,8,,100
213,"辽宁华银会计师事务所有限公司","何喜荣","45.80 ","458,000 ",15.51,5,6,0,5,6,,0,4,"100%",,,4,"52 ",396500,0,6,0,6,,100
214,"大连正合顺会计师事务所有限公司","蔡明信","42.25 ","422,505 ",-3.89,,8,50,,8,,50,,"100%",,,,"51 ",439593.14,4,4,50,8,,100
215,"营口海信达联合会计师事务所","宋云梯","49.57 ","495,700 ",36.22,5,4,50,5,4,,50,,"75%",,,,"51 ",363900,2,2,50,4,,100
216,"宽甸硼城会计师事务所有限责任公司","郑文晶","36.47 ","364,650 ",48.05,5,6,0,5,6,,0,,"100%",,,,"51 ",246300,0,6,0,6,,100
217,"丹东铖基会计师事务所有限公司","徐秀兰","32.42 ","324,230 ",22.1,5,8,12.5,5,8,,12.5,,"100%",,,,"50 ",265550,1,7,12.5,8,,100
218,"辽宁华瑞会计师事务所有限公司","谭淑艳","37.40 ","374,000 ",247.26,5,9,22.2,5,9,,22.2,4,"100%",,,4,"50 ",107700,2,7,22.2,9,,100
219,"沈阳新立合伙会计师事务所","赵淑艳","55.09 ","550,900 ",10.07,,4,50,,4,,50,,"82%",,,,"50 ",500478,2,2,50,4,,100
220,"辽宁天得会计师事务所有限责任公司","王钰瑾","33.55 ","335,500 ",22,5,7,71.4,,7,5,71.4,,"100%",,,,"50 ",275000,5,2,71.4,7,,100
221,"大连华晟会计师事务所有限公司","王文玺","34.83 ","348,250 ",-36.6,,11,63.6,,11,,63.6,,"100%",,,,"50 ",549253,7,4,63.6,11,,100
222,"沈阳沈南会计师事务所有限责任公司","郭丽美","42.04 ","420,400 ",-8.59,,7,14.3,,7,,14.3,,"100%",,,,"49 ",459900,1,6,14.3,7,,100
223,"大连连俊会计师事务所有限公司","刘玉莲","28.57 ","285,650 ",246.66,5,9,33.3,5,9,,33.3,,"100%",,,,"49 ",82400,3,6,33.3,9,,100
224,"大连集兴会计师事务所有限公司","于灏","35.99 ","359,900 ",-58.11,,10,10,,10,,10,,"100%",,,,"49 ",859200,1,9,10,10,,100
225,"台安仁和会计师事务所有限责任公司","张真学","35.67 ","356,679 ",18.01,5,5,0,5,5,,0,,"100%",,,,"49 ",302250,0,5,0,5,,100
226,"大连正威会计师事务所有限公司","刘钦舒","37.26 ","372,600 ",-7.59,,9,11.1,,9,,11.1,,"100%",,,,"49 ",403220,1,8,11.1,9,,100
227,"辽宁会通会计师事务所有限公司","贾宝珍","32.73 ","327,300 ",48.91,5,6,0,5,6,,0,,"100%",,,,"49 ",219792,0,6,0,6,,100
228,"辽宁华辰会计师事务所有限公司","鲁红","32.61 ","326,100 ",192.73,5,6,50,5,6,,50,,"100%",,,,"48 ",111400,3,3,50,6,,100
229,"喀左信达联合会计师事务所","王德友","34.35 ","343,500 ",18.37,5,5,20,5,5,,20,,"100%",,,,"48 ",290200,1,4,20,5,,100
230,"大连博远联合会计师事务所","边孟月","39.89 ","398,880 ",9.79,,7,42.9,,7,,42.9,,"100%",,,,"48 ",363300,3,4,42.9,7,,100
231,"抚顺诚信会计师事务所有限公司","蒋素梅","41.55 ","415,526 ",-46.99,,6,50,,6,,50,,"100%",,,,"48 ",783915,3,3,50,6,,100
232,"调兵山敬业会计师事务所有限责任公司","陈敬党","39.43 ","394,263 ",2.14,,7,28.6,,7,,28.6,,"100%",,,,"48 ",385998,2,5,28.6,7,,100
233,"大连中兴会计师事务所有限公司","赵绍菊","33.51 ","335,126 ",-27.61,,10,80,,10,,80,,"100%",,,,"48 ",462955,8,2,80,10,,100
234,"海城华信会计师事务所有限公司","宋云红","37.04 ","370,400 ",14.2,5,8,75,,8,,75,,"100%",,,,"48 ",324350,6,2,75,8,,100
235,"辽宁万资会计师事务所有限公司","曲伟光","27.57 ","275,750 ",187.84,5,8,37.5,5,8,,37.5,,"100%",,,,"48 ",95800,3,5,37.5,8,,100
236,"大连诚誉会计师事务所有限公司","徐红","31.19 ","311,937 ",45.4,5,6,66.7,5,6,,66.7,,"100%",,,,"48 ",214540,4,2,66.7,6,,100
237,"盘锦鑫鑫会计师事务所有限责任公司","吕贵洲","40.16 ","401,650 ",-13.1,,6,0,,6,,0,,"100%",,,,"47 ",462200,0,6,0,6,,100
238,"沈阳华义会计师事务所有限责任公司","李娟萍","28.91 ","289,150 ",38.61,5,7,0,5,7,,0,,"100%",,,,"47 ",208600,0,7,0,7,,100
239,"大连万融会计师事务所有限公司","李春慧","23.15 ","231,500 ",-39.58,,10,80,,10,5,80,,"100%",,,,"47 ",383150,8,2,80,10,,100
240,"大连辽权会计师事务所有限公司","赵金付","24.91 ","249,100 ",112.18,5,9,55.6,5,9,,55.6,,"100%",,,,"47 ",117400,5,4,55.6,9,,100
241,"大连兴达会计师事务所有限责任公司","王少范","39.63 ","396,300 ",-17.21,,6,0,,6,,0,,"100%",,,,"47 ",478688,0,6,0,6,,100
242,"大连百勤会计师事务所有限公司","孙一清","35.11 ","351,100 ",-59.49,,8,50,,8,,50,,"100%",,,,"47 ",866713,4,4,50,8,,100
243,"海城诚信合伙会计师事务所","范瑾","44.19 ","441,900 ",-100,,3,66.7,,3,,66.7,,"100%",,,,"47 ",542120,2,1,66.7,3,,100
244,"大连汇明会计师事务所有限公司","赵秋芝","23.49 ","234,900 ",26.02,5,9,55.6,5,9,,55.6,,"100%",,,,"46 ",186400,5,4,55.6,9,,100
245,"辽宁华伟会计师事务所有限责任公司","王泽平","36.12 ","361,200 ",-22.76,,7,28.6,,7,,28.6,,"100%",,,,"46 ",467650,2,5,28.6,7,,100
246,"大连君和联合会计师事务所","关强","55.89 ","558,900 ",44.25,5,3,66.7,,3,,66.7,,"66%",,,,"46 ",387450,2,1,66.7,3,,100
247,"辽宁友信会计师事务所有限公司","孙春华","43.02 ","430,200 ",-12.37,,7,57.1,,7,,57.1,4,"100%",,,4,"46 ",490900,4,3,57.1,7,,100
248,"营口鑫松会计师事务所有限公司","张矞冰","18.88 ","188,800 ",17.19,5,11,27.3,5,11,,27.3,,"100%",,,,"46 ",161100,3,8,27.3,11,,100
249,"调兵山宏阳联合会计师事务所","温红","30.92 ","309,200 ",46.69,5,4,25,5,4,,25,,"100%",,,,"46 ",210790,1,3,25,4,,100
250,"辽宁永成联合会计师事务所","田国庆","29.02 ","290,200 ",-12.55,,5,80,,5,5,80,,"100%",,,,"46 ",331850,4,1,80,5,,100
251,"本溪燕东合伙会计师事务所","宁永勤","38.14 ","381,400 ",-47.28,,5,20,,5,,20,,"100%",,,,"45 ",723400,1,4,20,5,,100
252,"辽宁中大会计师事务所有限公司","张素文","32.23 ","322,300 ",-6.77,,8,62.5,,8,,62.5,,"100%",,,,"45 ",345700,5,3,62.5,8,,100
253,"阜新衡信会计师事务所有限责任公司","李春山","43.19 ","431,896 ",47.88,5,6,0,,6,,0,4,"100%",,,4,"45 ",292050,0,6,0,6,,100
254,"本溪融汇联合会计师事务所","王月秋","31.80 ","318,000 ",32.17,5,3,0,5,3,,0,,"100%",,,,"45 ",240600,0,3,0,3,,100
255,"沈阳新海会计师事务所有限责任公司","刘立生","32.68 ","326,769 ",-36.54,,7,0,,7,,0,,"100%",,,,"44 ",514900,0,7,0,7,,100
256,"大连嘉和会计师事务所有限公司","孙艳","34.35 ","343,465 ",0,,6,66.7,,6,,66.7,,"100%",,,,"44 ",0,4,2,66.7,6,,100
257,"铁岭华实联合会计师事务所","高伟华","29.77 ","297,700 ",66.97,5,3,33.3,5,3,,33.3,,"100%",,,,"44 ",178300,1,2,33.3,3,,100
258,"大连盛誉会计师事务所有限公司","孔玉清","25.85 ","258,542 ",-9.48,,5,80,,5,5,80,,"100%",,,,"44 ",285625,4,1,80,5,,100
259,"辽宁中洲会计师事务所有限公司","任秋玲","31.35 ","313,500 ",-9.24,,7,28.6,,7,,28.6,,"100%",,,,"44 ",345400,2,5,28.6,7,,100
260,"辽阳天亿会计师事务所有限责任公司","黄德立","32.15 ","321,500 ",-16.8,,6,16.7,,6,,16.7,,"100%",,,,"43 ",386400,1,5,16.7,6,,100
261,"辽宁中振乾华会计师事务所有限公司","刘志敏","20.43 ","204,300 ",47.51,5,7,28.6,5,7,,28.6,,"100%",,,,"43 ",138500,2,5,28.6,7,,100
262,"辽宁融德联合会计师事务所","李秀华","27.35 ","273,480 ",16.13,5,12,16.7,,12,,16.7,4,"100%",,,4,"43 ",235500,2,10,16.7,12,,100
263,"辽宁永华会计师事务所有限公司","全怀信","27.23 ","272,300 ",-32.96,,8,37.5,,8,,37.5,,"100%",,,,"43 ",406200,3,5,37.5,8,,100
264,"辽宁万信会计师事务所有限公司","崔政华","18.91 ","189,100 ",-36.96,,15,13.3,,15,,13.3,,"87%",,,,"42 ",299950,2,13,13.3,15,,100
265,"大连亿德会计师事务所有限公司","鲁鑫","28.42 ","284,196 ",9.93,,7,14.3,,7,,14.3,,"100%",,,,"42 ",258523,1,6,14.3,7,,100
266,"抚顺万成联合会计师事务所","陈永芳","25.64 ","256,350 ",-6.41,,8,25,,8,,25,,"100%",,,,"42 ",273900,2,6,25,8,,100
267,"锦州鑫鑫会计师事务所有限责任公司","孟玉华","22.76 ","227,600 ",-30.31,,9,22.2,,9,,22.2,,"100%",,,,"41 ",326600,2,7,22.2,9,,100
268,"沈阳文信达会计师事务所有限公司","关东霞","24.51 ","245,100 ",-10.75,,8,62.5,,8,,62.5,,"100%",,,,"41 ",274635,5,3,62.5,8,,100
269,"营口中邦信联合会计师事务所","秦伟","31.35 ","313,500 ",0,,4,25,,4,,25,,"100%",,,,"41 ",0,1,3,25,4,,100
270,"辽宁公信会计师事务所有限公司","刘德发","23.80 ","238,000 ",325,5,8,50,,8,,50,,"100%",,,,"41 ",56000,4,4,50,8,,100
271,"大连连渤会计师事务所有限公司","齐连渤","25.48 ","254,800 ",0.03,,7,42.9,,7,,42.9,,"100%",,,,"41 ",254715,3,4,42.9,7,,100
272,"丹东国恒联合会计师事务所","杨润辉","21.64 ","216,400 ",46.51,5,4,25,5,4,,25,,"100%",,,,"41 ",147700,1,3,25,4,,100
273,"辽宁天成会计师事务所有限公司","李雁冰","33.33 ","333,250 ",-69.16,,6,16.7,,6,,16.7,,"83%",,,,"40 ",1080500,1,5,16.7,6,,100
274,"大连明珠会计师事务所有限公司","王翠英","26.65 ","266,510 ",-58.11,,6,0,,6,,0,,"100%",,,,"40 ",636284,0,6,0,6,,100
275,"大连慎明会计师事务所有限公司","刘广英","24.73 ","247,346 ",-36.86,,7,14.3,,7,,14.3,,"100%",,,,"40 ",391750,1,6,14.3,7,,100
276,"辽宁泽园会计师事务所有限责任公司","李智","15.22 ","152,200 ",149.1,5,7,28.6,5,7,,28.6,,"100%",,,,"40 ",61100,2,5,28.6,7,,100
277,"大连达信会计师事务所有限公司","姜晓辉","18.54 ","185,439 ",-41.41,,10,50,,10,,50,,"100%",,,,"40 ",316500,5,5,50,10,,100
278,"辽宁同盛会计师事务所有限责任公司","孟令芝","22.08 ","220,800 ",-28.89,,8,25,,8,,25,,"100%",,,,"40 ",310500,2,6,25,8,,100
279,"大连连盛会计师事务所有限公司","曲连胜","27.00 ","270,050 ",-20.42,,5,20,,5,,20,,"100%",,,,"39 ",339350,1,4,20,5,,100
280,"本溪银宏联合会计师事务所","陈胜利","22.87 ","228,700 ",47.07,5,2,50,5,2,,50,,"100%",,,,"39 ",155500,1,1,50,2,,100
281,"盘锦荣锋会计师事务所有限责任公司","高振风","21.95 ","219,500 ",38.14,5,6,0,5,6,,0,4,"100%",,,4,"39 ",158900,0,6,0,6,,100
282,"大连源达会计师事务所有限公司","吕金玲","14.37 ","143,700 ",123.83,5,6,16.7,5,6,,16.7,,"100%",,,,"39 ",64200,1,5,16.7,6,,100
283,"辽宁银泰会计师事务所有限责任公司","李绍娟","25.29 ","252,900 ",-25.39,,9,0,,9,,0,4,"100%",,,4,"38 ",338950,0,9,0,9,,100
284,"辽宁天元会计师事务所有限公司","魏运波","24.82 ","248,210 ",7.87,,5,20,,5,,20,,"100%",,,,"38 ",230100,1,4,20,5,,100
285,"辽宁信达联合会计师事务所","王桂苓","29.21 ","292,100 ",11.44,,6,16.7,,6,,16.7,,"83%",,,,"38 ",262120,1,5,16.7,6,,100
286,"大连润成会计师事务所有限公司","陈毅学","20.96 ","209,575 ",-41.7,,7,14.3,,7,,14.3,,"100%",,,,"38 ",359470,1,6,14.3,7,,100
287,"大连正业会计师事务所有限公司","王启民","22.19 ","221,900 ",-6.37,,6,16.7,,6,,16.7,,"100%",,,,"38 ",237000,1,5,16.7,6,,100
288,"鞍山开红联合会计师事务所","来文清","18.06 ","180,600 ",0,,8,37.5,,8,,37.5,,"100%",,,,"38 ",0,3,5,37.5,8,,100
289,"大连弘博达联合会计师事务所","张弘","25.69 ","256,890 ",-3.28,,3,66.7,,3,,66.7,,"100%",,,,"37 ",265600,2,1,66.7,3,,100
290,"铁岭正清合伙会计师事务所","李晓春","20.08 ","200,820 ",73.87,5,6,33.3,,6,,33.3,,"100%",,,,"37 ",115500,2,4,33.3,6,,100
291,"辽阳宏光联合会计师事务所","杨滨","25.48 ","254,800 ",-60.2,,3,0,,3,,0,,"100%",,,,"37 ",640200,0,3,0,3,,100
292,"铁岭陆丰合伙会计师事务所","张顺利","21.62 ","216,200 ",53.55,5,5,20,,5,,20,,"100%",,,,"37 ",140800,1,4,20,5,,100
293,"大连金誉会计师事务所有限公司","陈建华","13.76 ","137,600 ",-41.42,,7,100,,7,5,100,,"86%",,,,"36 ",234900,7,0,100,7,,100
294,"辽阳智达联合会计师事务所","蔡永新","12.15 ","121,500 ",489.81,5,5,0,5,5,,0,,"100%",,,,"36 ",20600,0,5,0,5,,100
295,"营口融信联合会计师事务所","赵广娟","15.78 ","157,800 ",21.71,5,3,66.7,5,3,,66.7,,"100%",,,,"36 ",129650,2,1,66.7,3,,100
296,"丹东辽东联合会计师事务所","王淑贤","19.22 ","192,225 ",51.96,5,5,40,5,5,,40,,"80%",,,,"36 ",126500,2,3,40,5,,100
297,"辽阳宏盛联合会计师事务所","史广义","21.87 ","218,700 ",-38.72,,4,25,,4,,25,,"100%",,,,"36 ",356904,1,3,25,4,,100
298,"辽宁德源会计师事务所有限公司","王超","16.23 ","162,270 ",0,,7,42.9,,7,,42.9,,"100%",,,,"36 ",162270,3,4,42.9,7,,100
299,"沈阳春华会计师事务所有限公司","李柏枝","15.14 ","151,400 ",109.23,5,7,28.6,,7,,28.6,,"100%",,,,"35 ",72360,2,5,28.6,7,,100
300,"大连正坤会计师事务所有限公司","邹立红","11.43 ","114,300 ",-31.39,,9,44.4,,9,,44.4,,"100%",,,,"35 ",166600,4,5,44.4,9,,100
301,"大连中天华正合伙会计师事务所","李健","22.08 ","220,800 ",-6.36,,3,33.3,,3,,33.3,,"100%",,,,"35 ",235800,1,2,33.3,3,,100
302,"鞍山安汇联合会计师事务所","曹凤波","21.76 ","217,600 ",5.2,,3,66.7,,3,,66.7,,"100%",,,,"35 ",206850,2,1,66.7,3,,100
303,"盘锦中顺联合会计师事务所","王连才","17.66 ","176,600 ",60.4,5,3,0,5,3,,0,3,"100%",,,3,"34 ",110100,0,3,0,3,,100
304,"鞍山中衡天正联合会计师事务所","夏凤兰","13.37 ","133,650 ",187.54,5,2,0,5,2,,0,,"100%",,,,"34 ",46480,0,2,0,2,,100
305,"辽宁天正会计师事务所有限公司","尤鹏春","11.02 ","110,200 ",-18.02,,10,30,,10,,30,,"90%",,,,"34 ",134430,3,7,30,10,,100
306,"辽宁言知会计师事务所有限公司","张剑","14.54 ","145,350 ",-19.61,,6,33.3,,6,,33.3,,"100%",,,,"34 ",180800,2,4,33.3,6,,100
307,"辽宁信业会计师事务所有限公司","屈晓东","3.25 ","32,500 ",26.46,5,11,0,5,11,,0,4,"100%",,,4,"34 ",25700,0,11,0,11,,100
308,"辽宁蓝天会计师事务所有限责任公司","高英华","6.50 ","64,970 ",-90.55,,10,50,,10,,50,,"100%",,,,"33 ",687800,5,5,50,10,,100
309,"辽宁正宜会计师事务所有限公司","徐晓昀","9.90 ","99,000 ",0,,8,37.5,,8,,37.5,,"100%",,,,"33 ",0,3,5,37.5,8,,100
310,"沈阳新鑫会计师事务所","赵恩忱","15.39 ","153,900 ",-28.35,,5,0,,5,,0,,"100%",,,,"33 ",214800,0,5,0,5,,100
311,"本溪东方会计师事务所有限责任公司","李开俊","9.54 ","95,400 ",-53.3,,8,12.5,,8,,12.5,,"100%",,,,"33 ",204300,1,7,12.5,8,,100
312,"沈阳正德会计师事务所有限公司","张卫国","9.45 ","94,500 ",160.33,5,6,33.3,5,6,,33.3,3,"100%",,,3,"33 ",36300,2,4,33.3,6,,100
313,"鞍山万达联合会计师事务所","牟善民","11.20 ","111,950 ",0,,2,100,,2,5,100,,"100%",,,,"33 ",0,2,0,100,2,,100
314,"辽宁华诚信会计师事务所有限责任公司","高世杰","16.89 ","168,900 ",62.25,5,8,25,,8,,25,4,"100%",,,4,"33 ",104100,2,6,25,8,,100
315,"辽宁衡信会计师事务所有限公司","李春秀","18.29 ","182,900 ",8.01,,6,33.3,,6,,33.3,,"86%",,,,"33 ",169330,2,4,33.3,6,,100
316,"清原明浩会计师事务所有限责任公司","张永昌","13.01 ","130,100 ",-34.88,,6,16.7,,6,,16.7,,"100%",,,,"33 ",199800,1,5,16.7,6,,100
317,"灯塔天亿联合会计师事务所","李淑艳","17.96 ","179,600 ",8.26,,3,66.7,,3,,66.7,,"100%",,,,"33 ",165900,2,1,66.7,3,,100
318,"沈阳振兴联合会计师事务所","闫清香","4.89 ","48,900 ",75.27,5,5,0,5,5,,0,,"100%",,,,"33 ",27900,0,5,0,5,,100
319,"鞍山合圣会计师事务所有限公司","孙立平","13.75 ","137,500 ",-60.42,,5,20,,5,,20,,"100%",,,,"32 ",347400,1,4,20,5,,100
320,"沈阳龙泉会计师事务所有限公司","刘兴凯","37.78 ","377,800 ",-4.26,,7,42.9,,7,,42.9,15,"100%",,,15,"32 ",394600,3,4,42.9,7,,100
321,"彰武正辉合伙会计师事务所","宋庆","9.73 ","97,300 ",25.71,5,2,0,5,2,,0,,"100%",,,,"32 ",77400,0,2,0,2,,100
322,"大连兆林会计师事务所有限公司","孙注林","11.93 ","119,320 ",-16.73,,5,60,,5,,60,,"100%",,,,"31 ",143300,3,2,60,5,,100
323,"沈阳中瑞华联合会计师事务所","赵学平","6.22 ","62,250 ",394.05,5,3,66.7,5,3,,66.7,,"100%",,,,"31 ",12600,2,1,66.7,3,,100
324,"辽宁益信德会计师事务所有限公司","石朝晖","8.13 ","81,300 ",-52.79,,7,57.1,,7,,57.1,,"100%",,,,"31 ",172200,4,3,57.1,7,,100
325,"辽宁亚华会计师事务所有限责任公司","孟庆玲","7.56 ","75,564 ",26.79,5,6,0,5,6,,0,4,"100%",,,4,"31 ",59600,0,6,0,6,,100
326,"葫芦岛永兴会计师事务所有限公司","刘永文","13.03 ","130,300 ",-32.73,,7,14.3,,7,,14.3,3,"100%",,,3,"31 ",193700,1,6,14.3,7,,100
327,"锦州正天会计师事务所有限责任公司","郭玉华","7.31 ","73,100 ",0,,7,14.3,,7,,14.3,,"100%",,,,"31 ",0,1,6,14.3,7,,100
328,"大连冠宇会计师事务所有限公司","都晓荣","10.38 ","103,800 ",3.28,,5,20,,5,,20,,"100%",,,,"31 ",100500,1,4,20,5,,100
329,"大连众合会计师事务所有限公司","孙长久","0.75 ","7,500 ",0,,5,80,,5,5,80,,"100%",,,,"30 ",0,4,1,80,5,,100
330,"中一会计师事务所辽宁分所","赵宪林","6.00 ","60,000 ",-53.85,,7,0,,7,,0,,"100%",,,,"30 ",130000,0,7,0,7,,100
331,"辽阳志诚联合会计师事务所","周晶","14.43 ","144,300 ",0,,2,0,,2,,0,,"100%",,,,"30 ",0,0,2,0,2,,100
332,"桓仁成大联合会计师事务所","邱凤云","11.73 ","117,300 ",0,,3,0,,3,,0,,"100%",,,,"29 ",0,0,3,0,3,,100
333,"大连天兴会计师事务所有限公司","柴清贵","7.19 ","71,900 ",-13.15,,5,40,,5,,40,,"100%",,,,"29 ",82790,2,3,40,5,,100
334,"大连胜华会计师事务所有限公司","李玉兰","6.61 ","66,100 ",0,,5,0,,5,,0,,"100%",,,,"28 ",0,0,5,0,5,,100
335,"辽宁玉麒麟联合会计师事务所","张国礼","0.00 ","0 ",0,,8,25,,8,,25,,"100%",,,,"28 ",0,2,6,25,8,,100
336,"沈阳中鼎盛华会计师事务所有限公司","刘家志","0.00 ","0 ",0,,8,25,,8,,25,,"100%",,,,"28 ",0,2,6,25,8,,100
337,"营口全信达联合会计师事务所","陈惠萍","0.70 ","7,000 ",0,,2,100,,2,5,100,,"100%",,,,"27 ",0,2,0,100,2,,100
338,"营口联鑫联合会计师事务所","杨秋菊","7.39 ","73,900 ",0,,3,66.7,,3,,66.7,,"100%",,,,"27 ",0,2,1,66.7,3,,100
339,"营口众正联合会计师事务所","刘平","13.36 ","133,600 ",-17.22,,4,50,,4,,50,5,"100%",,,5,"26 ",161400,2,2,50,4,,100
340,"辽阳东源联合会计师事务所","吴跃东","5.77 ","57,700 ",0,,3,0,,3,,0,,"100%",,,,"26 ",0,0,3,0,3,,100
341,"开原兴达联合会计师事务所","赵颖","11.35 ","113,500 ",2.25,,5,0,,5,,0,5,"100%",,,5,"26 ",111000,0,5,0,5,,100
342,"辽宁赢利联合会计师事务所","李玉华","4.93 ","49,330 ",0,,3,33.3,,3,,33.3,,"100%",,,,"26 ",0,1,2,33.3,3,,100
343,"沈阳明鉴联合会计师事务所","刘志刚","6.32 ","63,200 ",0,,2,0,,2,,0,,"100%",,,,"25 ",0,0,2,0,2,,100
344,"大连人信会计师事务所有限公司","杜振生","0.40 ","4,000 ",-77.53,,5,40,,5,,40,,"100%",,,,"25 ",17800,2,3,40,5,,100
345,"盘锦融汇会计师事务所有限责任公司","支素凡","1.40 ","14,000 ",-90.74,,7,57.1,,7,,57.1,3,"100%",,,3,"25 ",151200,4,3,57.1,7,,100
346,"朝阳鑫鑫会计师事务所有限责任公司","岳万和","6.86 ","68,600 ",-30.88,,5,20,,5,,20,4,"100%",,,4,"25 ",99250,1,4,20,5,,100
347,"葫芦岛东方会计师事务所有限责任公司","张宝文","2.70 ","26,990 ",-55.75,,5,20,,5,,20,4,"100%",,,4,"22 ",61000,1,4,20,5,,100
348,"沈阳天际联合会计师事务所","徐亮","14.75 ","147,540 ",-82.93,,6,0,,6,,0,12.5,"100%",,,12.5,"21 ",864450,0,6,0,6,,100
349,"锦州阳光联合会计师事务所","魏奇","0.06 ","600 ",0,,0,0,,0,,0,,"100%",,,,"20 ",0,0,0,0,0,,100
350,"辽宁中意浩诚会计师事务所有限公司","颜庭秀","0.00 ","0 ",0,,0,0,,0,,0,,"100%",,,,"20 ",0,0,0,0,0,,100
351,"辽宁信恒联合会计师事务所","陈大","7.40 ","74,000 ",-42.59,,5,40,,5,,40,10,"100%",,,10,"19 ",128900,2,3,40,5,,100
352,"沈阳天滋元会计师事务所有限公司","王玫","10.33 ","103,323 ",-73.2,,7,0,,7,,0,15,"100%",,,15,"17 ",385471,0,7,0,7,,100
"*注:"
"1.总收入:是指会计师事务所2006年度会计报表所反映的总收入."
"2.总收入增长率:是指会计师事务所2006年度总收入比2005年度总收入增长的比率."
"3.注册会计师人数:是指2006年12月31日会计师事务所的注册会计师人数."
"4.考试取得注册会计师人数比例:是指事务所中考试通过的注册会计师人数占本所注册会计师人数的比例."
"5.培训完成率:是指会计师事务所2006年完成规定的继续教育学时的注册会计师人数占本所注册会计师人数的比率."
"6.领军人才人选数:是指截止2006年12月31日,已通过中注协测试选拔的领军人才人数."
"7.行政处罚和行业惩戒应减分值:是根据事务所及其注册会计师在2004-2006年三年中受到行政处罚和行业惩戒的情况计算的应减分值."
"8.获省辖市以上党委,政府表奖情况:是指会计师事务所及其注册会计师在2006年度获得省辖市以上党委,政府表奖的情况."
"9.本信息中,岳华会计师事务所辽宁分所与中兴财会计师事务所辽宁分所,万隆会计师事务所辽宁分所与辽宁中天会计师事务所涉及合并事项,其相关指标已进行了相应的合并."
"10,截止2006年12月31日,全省会计师事务所380家,现予以综合评价358家,包括省内分所6家,即辽宁天健会计师事务所大连北方分所,辽宁捷信合伙会计师事务所丹东"
"分所,辽宁中衡会计师事务所营口,大连,盘锦,锦州分所,分所的相关指标已经加总到其总所之中;未予以综合评价22家,其中与其他事务所合并2家,即中兴财会计师事务所辽宁"
"分所,辽宁中天会计师事务所;因不具备设立条件而被财政厅收回设立许可11家,即:辽宁佳兴会计师事务所会计师事务所,营口诚信会计师事务所,辽宁金耀会计师事务所,"
"大连正成会计师事务所,沈阳群信会计师事务所,抚顺顺新会计师事务所,北京中科华会计师事务所鞍山分所,大连港晟会计师事务所,大连玉元会计师事务所,沈阳人和会计师"
"事务所,大连星海会计师事务所;被省财政厅撤销1家,辽宁至明会计师事务所;自行终止经营,正办理工商注销手续的5家,即:大连英华联合会计师事务所,海城永诚会计师"
"事务所,抚顺中天会计师事务所,抚顺华信会计师事务所,辽宁银合联合会计师事务所;截止目前已经不具备设立条件3家,即:沈阳诚泰来会计师事务所,大连明信会计师事务"
"所,大连平安联合会计师事务所."
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