国际化是会计师事务所规模化的高级阶段。
Internationalization is the advanced stage of accounting firm scale expansion.
我国的合伙会计师事务所规模普遍较小，竞争力不强，面临的环境非常严峻。
Its pervasive that partnership accounting firms are small and not very competitive under severe circumstances.
目前在国内，按照会计师事务所规模及背景可分为“四大”和“非四大”两大类。
At present in domestic, the Accounting firms can be divided into "big-four" and "non-big-four" two broad categories.
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