简介：摘要中药复方的经济价值和社会价值逐渐受到重视，然而中药复方专利的侵权认定尚未有明确标准。目前描述中药复方专利的功能性特征的方法过于模糊，导致专利侵权认定适用等同原则或公知技术抗辩时，在对比中药复方专利与被控复方以及公知复方之间的功能性特征存在一定困难。可以在描述中药复方专利的功能性特征时引入中药谱效关系的方法，使功能性特征的对比更准确，中药复方专利的侵权认定趋于合理有效，使专利制度更好地推动中医药的进一步创新和发展。

简介：1.IntroductionThisarticlepresentsindetailthehistory,evolutionandreorganizationoftheBigFouralongwithpresentingthefutureofthefirms.Asweallknow,theBigFouristhenamegiventothetopfourprofessionalconsultancyfirmsoftheworldnamelyPwC(PriceWaterhouseCoopers),KPMG,ErnstandYoungandDeloitte.Thesefirmsprovideaudit,accounting,taxation,financialandotherprofessionalconsultancytotheclients(beingbusinessesandcompanies).ThediscussionsbelowisthehistoryofthesefirmsincludingthereasonofformationoftheBigFourandtheirjourneytowardsbeingbigfour.2.TheHistoryoftheBigFour–TheBigEightThisnamewasgiventotheeighttopmostauditandaccountingfirmsoftheworldinthebeginningofthetwentiethcentury.BeforetheirevolutionastheBigFour,theBigEightcomprisedofthefollowingaccountingandauditingfirms