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[null,"附件1："]
[null,"2015年福建省会计师事务所综合评价前五十家信息"]
[null,"（2015年11月17日）"]
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["*注：\n1.综合评价得分=业务收入指标得分 +注册会计师人数指标得分+综合评价其他指标得分–事务所和注册会计师的处罚、惩戒指标应减分值-受举报核实减分值。\n2.业务收入，仅指事务所本身业务收入，即事务所每年上报省注协的、经过审计并提供有效证明的上一年度事务所本身业务收入，不包括具有独立法人资格的成员所等的收入或一套人马多块牌子的其他执业机构业务收入。省外事务所在福建省辖区内设立的分所，不包括其总所或其他分所的收入。\n3.注册会计师人数，是指截至上一年12月31日，事务所在中国注册会计师行业管理信息系统中登记的、经省注协确认的具有注册会计师执业资格的实际人数。。\n4.综合评价其他指标，是指除了业务收入指标、注册会计师人数指标、处罚和惩戒指标以外的指标。涵盖事务所基本情况、内部治理、执业质量、人力资源、党群共建、社会责任、受奖励情况等。\n5.处罚和惩戒指标，是指最近两个年度至《情况表》填报截止日期间，事务所及其注册会计师在执业中受到刑事处罚、行政处罚和行业惩戒的情况。\n6.因未如实填写受到举报并被核实的，涉及处罚和惩戒类的指标，将按照规定双倍扣减相应的分值；涉及其他指标的，除了作相应的调整外，每项被举报事实再扣减4分。\n7.人均业务收入=会计师事务所业务收入/会计师事务所全体员工数量。\n8.师均业务收入=会计师事务所业务收入/会计师事务所注册会计师数量。"]