会计师事务所合并是指两家或两家以上的事务所通过产权关系的转移和重组，使各自的资产合并成一家事务所的资产，从而使原有事务所的经营服务集合于一家事务所的行为。
在这种历史背景下，本土会计师事务所合并已成为一个重要现象，而且合并的规模和频率将会越来越高。
In this historical background, the merger of local accounting firm has become an important phenomenon, and the scale and frequency of the merger will be getting higher and higher.
在这种形势下，我们更应冷静头脑，正确把握形势，理性分析我国本土会计师事务所的合并现状和存在的问题。
Under such circumstances, we should be keep our mind sober, realize the situation correctly, and analyze the current status and existing problems of the merger of local accounting firms rationally.
在此基础上，本文提出对合并后会计师事务所的组织结构整合、执业标准整合、人力资源整合以及企业文化整合四个方面。
On the base of the above, the text points out four parts of resources integration, including the integration of the organization structure, working standards, human resources and corporation culture.
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