本文選題：奧迪經(jīng)銷商網(wǎng)絡(luò)　切入點(diǎn)：會(huì)計(jì)信息質(zhì)量　出處：《東華大學(xué)》2017年碩士論文

【摘要】：伴隨著世界經(jīng)濟(jì)一體化程度的加深,汽車行業(yè)已成為我國(guó)的支柱產(chǎn)業(yè)之一。經(jīng)銷商作為汽車行業(yè)經(jīng)營(yíng)模式主體,得到了我國(guó)汽車消費(fèi)者的普遍認(rèn)可。我國(guó)汽車經(jīng)銷商數(shù)量已經(jīng)躍居世界前列,許多主流汽車品牌在內(nèi)地已設(shè)立上百家經(jīng)銷商,在全國(guó)范圍內(nèi)構(gòu)建起一個(gè)日趨完善的銷售服務(wù)網(wǎng)絡(luò)。奧迪特許經(jīng)銷商網(wǎng)絡(luò)(特指銷售渠道)始建于1999年,十幾年來(lái),奧迪經(jīng)銷商數(shù)量從最初的十幾家發(fā)展到2016年的440家,網(wǎng)絡(luò)規(guī)模不斷發(fā)展壯大。然而,奧迪在努力增加網(wǎng)絡(luò)數(shù)量的同時(shí),也面對(duì)來(lái)自經(jīng)銷商網(wǎng)絡(luò)管理的諸多問(wèn)題。從財(cái)務(wù)管理角度而言,主要表現(xiàn)在經(jīng)銷商會(huì)計(jì)信息質(zhì)量的諸多不足之處。能否解決好經(jīng)銷商網(wǎng)絡(luò)的會(huì)計(jì)信息質(zhì)量問(wèn)題決定了奧迪品牌整體財(cái)務(wù)決策的水平,也關(guān)系到奧迪能否在信息不對(duì)稱環(huán)境下對(duì)經(jīng)銷商網(wǎng)絡(luò)的財(cái)務(wù)狀況與盈利情況進(jìn)行良好管控。本文以?shī)W迪經(jīng)銷商網(wǎng)絡(luò)為研究對(duì)象,重點(diǎn)研究經(jīng)銷商網(wǎng)絡(luò)會(huì)計(jì)信息質(zhì)量,在梳理相關(guān)文獻(xiàn)和理論的基礎(chǔ)上,介紹奧迪經(jīng)銷商的網(wǎng)絡(luò)規(guī)劃及其管理目標(biāo)、經(jīng)銷商網(wǎng)絡(luò)會(huì)計(jì)信息質(zhì)量管理的目標(biāo),深入分析了奧迪經(jīng)銷商網(wǎng)絡(luò)會(huì)計(jì)信息質(zhì)量存在的主要問(wèn)題,總結(jié)并分析其成因,從完善經(jīng)銷商財(cái)務(wù)報(bào)告披露制度;引入先進(jìn)信息平臺(tái)大批量處理經(jīng)銷商會(huì)計(jì)數(shù)據(jù);重點(diǎn)關(guān)注經(jīng)銷商融資費(fèi)用、存貨等常出問(wèn)題科目;多渠道調(diào)研經(jīng)銷商會(huì)計(jì)信息,抽樣驗(yàn)證信息真實(shí)性;提升經(jīng)銷商財(cái)務(wù)人員專業(yè)素質(zhì)等五個(gè)方面提出提升經(jīng)銷商會(huì)計(jì)信息質(zhì)量的策略。并針對(duì)會(huì)計(jì)信息質(zhì)量的提升策略,進(jìn)一步提出建立經(jīng)銷商會(huì)計(jì)信息質(zhì)量評(píng)級(jí)制度的保障措施。希望本文的研究能為眾多具有經(jīng)銷商網(wǎng)絡(luò)管理需求的企業(yè)提供現(xiàn)實(shí)的參考依據(jù)。幫助其更好地進(jìn)行經(jīng)銷商網(wǎng)絡(luò)的會(huì)計(jì)信息質(zhì)量管理,并由此做出更有效的財(cái)務(wù)決策。
[Abstract]:With the deepening of the integration of the world economy, the automobile industry has become one of the pillar industries in our country. The number of automobile dealers in China has leapt to the top in the world, and many mainstream automobile brands have set up hundreds of dealers in the mainland. An increasingly sophisticated sales service network has been established nationwide. The Audi franchise dealer network (especially the sales channel) was established in 1999. In the past decade or so, the number of Audi dealers has grown from a dozen at first to 440 in 2016. The scale of the network is growing. However, while Audi is trying to increase the number of networks, it also faces many problems from the dealer network management. Whether the quality of accounting information of dealers can be solved well determines the level of overall financial decision of Audi brand. It is also related to whether Audi can control the financial status and profit of dealer network under asymmetric information environment. This paper focuses on the quality of dealer network accounting information, taking Audi dealer network as the research object. On the basis of combing relevant literatures and theories, this paper introduces the network planning and management objectives of Audi dealers, the quality management objectives of dealers' network accounting information, and analyzes the main problems existing in the quality of Audi dealers' network accounting information. Summarize and analyze its causes, from perfecting dealer financial report disclosure system, introducing advanced information platform to deal with dealer accounting data in large quantities, focusing on dealer financing costs, inventory and other common problems of subjects; The paper puts forward the strategies to improve the quality of dealer accounting information from five aspects, such as investigating dealer accounting information through multiple channels, sampling and verifying the authenticity of information, improving the professional quality of dealer financial personnel, and aiming at improving the quality of accounting information. Further put forward the safeguard measures of establishing dealer accounting information quality rating system. I hope the research in this paper can provide a practical reference for many enterprises with dealer network management needs, and help them to better carry out the business. The quality Management of Accounting Information in the Network of Merchants, And thus make more effective financial decisions.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.471

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