本文關(guān)鍵詞： 會(huì)計(jì)師事務(wù)所 項(xiàng)目管理 阿米巴經(jīng)營(yíng)模式 案例分析　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著中國(guó)國(guó)際化進(jìn)程的加快,會(huì)計(jì)師事務(wù)所的發(fā)展也逐漸與國(guó)際接軌,會(huì)計(jì)師事務(wù)所在維護(hù)市場(chǎng)經(jīng)濟(jì)秩序、促進(jìn)市場(chǎng)經(jīng)濟(jì)的發(fā)展和規(guī)范市場(chǎng)等方面發(fā)揮了舉足輕重的作用。但是,我國(guó)會(huì)計(jì)師事務(wù)所相比國(guó)際會(huì)計(jì)師事務(wù)所來(lái)說(shuō)還有很多不足,從業(yè)務(wù)范圍到人才短缺,我國(guó)會(huì)計(jì)師事務(wù)所在未來(lái)的發(fā)展中還存在許多管理方面的現(xiàn)實(shí)問(wèn)題。因此,我國(guó)會(huì)計(jì)師事務(wù)所行業(yè)急需引進(jìn)一種新型的管理發(fā)展理念,以此來(lái)解決目前存在的一系列現(xiàn)實(shí)問(wèn)題。現(xiàn)實(shí)中,阿米巴經(jīng)營(yíng)模式?jīng)]有在以提供專業(yè)服務(wù)的中介機(jī)構(gòu)中應(yīng)用過(guò),但是在理論上,阿米巴經(jīng)營(yíng)模式是一種管理工具,能夠應(yīng)用在事務(wù)所的管理當(dāng)中,幫助事務(wù)所進(jìn)行項(xiàng)目管理、節(jié)約成本、優(yōu)化經(jīng)營(yíng)方式。本文采用文獻(xiàn)研究、實(shí)地調(diào)研和案例研究相結(jié)合的研究方法,運(yùn)用阿米巴理論和方法對(duì)D會(huì)計(jì)師事務(wù)所及其項(xiàng)目管理有針對(duì)性的研究。本文分為六個(gè)部分:第一部分為緒論部分,闡述論文研究的背景、研究意義、國(guó)內(nèi)外研究現(xiàn)狀以及研究?jī)?nèi)容和方法;第二部分是理論基礎(chǔ);第三部分描述D會(huì)計(jì)師事務(wù)所項(xiàng)目管理的現(xiàn)狀、存在的問(wèn)題及分析,并對(duì)D會(huì)計(jì)師事務(wù)所內(nèi)部運(yùn)用阿米巴經(jīng)營(yíng)模式的資源、能力和流程進(jìn)行分析,對(duì)D會(huì)計(jì)師事務(wù)所的項(xiàng)目管理采用阿米巴經(jīng)營(yíng)模式的可行性進(jìn)行探討;第四部分主要對(duì)D會(huì)計(jì)師事務(wù)所的項(xiàng)目管理進(jìn)行框架設(shè)計(jì),主要從組織架構(gòu)劃分、費(fèi)用分?jǐn)�、單位時(shí)間核算表、績(jī)效考核與激勵(lì)四個(gè)方面,將阿米巴經(jīng)營(yíng)模式整體嵌入D會(huì)計(jì)師事務(wù)所的項(xiàng)目管理;第五部分對(duì)D事務(wù)所嵌入阿米巴經(jīng)營(yíng)模式進(jìn)行模擬運(yùn)作,以此分析引入阿米巴經(jīng)營(yíng)模式給D會(huì)計(jì)師事務(wù)所項(xiàng)目管理帶來(lái)的預(yù)期效果;第六部分為研究結(jié)論,就本文相關(guān)研究工作和結(jié)論提出了綜合性的總結(jié)和闡述。本文首次將阿米巴經(jīng)營(yíng)模式與專業(yè)服務(wù)行業(yè)結(jié)合,完善阿米巴經(jīng)營(yíng)模式在不同行業(yè)運(yùn)用中的案例,同時(shí),對(duì)會(huì)計(jì)師事務(wù)所項(xiàng)目管理有借鑒作用。
[Abstract]:With the acceleration of China's internationalization process, the development of accounting firms is also gradually in line with international standards, accounting firms are maintaining the order of the market economy. Promoting the development of market economy and standardizing the market has played an important role. However, compared with the international accounting firms, Chinese accounting firms have many shortcomings, from the scope of business to the shortage of talents. There are still many practical problems in the management of accounting firms in the future. Therefore, it is urgent to introduce a new concept of management development in the field of accounting firms in China. In reality, the amoeba business model has not been used in intermediaries to provide professional services, but in theory. Amoeba business model is a management tool, can be used in the management of the firm, to help firms to carry out project management, cost savings, optimization of business methods. This paper is divided into six parts: the first part is the introduction part, using amoeba theory and method to study D accounting firm and its project management. The background, significance, current situation, contents and methods of the research are expounded. The second part is the theoretical basis; The third part describes the status of D accounting firm project management, existing problems and analysis, and D accounting firm internal use of amoeba business model of resources, capabilities and processes are analyzed. The feasibility of using amoeba mode in project management of D accounting firm is discussed. The 4th part mainly carries on the frame design to the D accounting firm's project management, mainly from the organizational structure division, the expense sharing, the unit time accounting table, the performance appraisal and the incentive four aspects. Embed the amoeba business model into the project management of accounting firm D; The 5th part simulates the operation of D firm embedded amoeba, and analyzes the expected effect of the introduction of amoeba to the project management of D accounting firm. The 6th part is the conclusion of the research, and puts forward a comprehensive summary and exposition on the related research work and conclusion of this paper. This paper combines amoeba business model with professional service industry for the first time. Improve the amoeba business model in different industries in the case, at the same time, accounting firm project management reference.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F233

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