【摘要】：隨著我國經(jīng)濟(jì)的發(fā)展,國家對中小企業(yè)的扶持,創(chuàng)業(yè)熱潮高漲,全國中小企業(yè)數(shù)量達(dá)7000萬。而多數(shù)中小企業(yè)由于自己沒有健全的財(cái)務(wù)部門,便把自己的財(cái)務(wù)外包給相關(guān)的代理記賬企業(yè),由代理記賬公司、會計(jì)師事務(wù)所等企業(yè)代為建賬、報(bào)稅。據(jù)IDC發(fā)布的研究報(bào)告,僅2008年全球財(cái)務(wù)和會計(jì)代理市場規(guī)模已達(dá)到476億美元。目前全國代理記賬公司達(dá)數(shù)萬家,昆明市代理記賬公司僅辦理代理記賬許可證的企業(yè)初步統(tǒng)計(jì)有1000家,如果算上“無證經(jīng)營”和未辦理“代理記賬許可證”但實(shí)際從事代理記賬業(yè)務(wù)的企業(yè),昆明從事代理記賬的企業(yè)數(shù)量達(dá)1500家以上。代理記賬市場規(guī)模龐大,但是市場秩序卻很混亂。北京、上海、深圳等發(fā)達(dá)城市代理記賬行業(yè)發(fā)展走在了前面,已出現(xiàn)一些規(guī)模不錯的代理記賬企業(yè),但是昆明的代理記賬行業(yè)發(fā)展滯后。雖然昆明市場從事代理記賬企業(yè)數(shù)量達(dá)到1500家以上,但是真正有規(guī)模企業(yè)的卻是鳳毛麟角,代理企業(yè)數(shù)量達(dá)到500家以上的企業(yè)僅4家。昆明代理記賬企業(yè)發(fā)展滯后,既有客觀因素,市場執(zhí)業(yè)環(huán)境差,市場競爭無序化,但更多的是企業(yè)本身的問題,企業(yè)文化薄弱,企業(yè)經(jīng)營者理念滯后,企業(yè)人員管理落后,人員流動性大等核心問題。昆明尚德財(cái)務(wù)有限公司,以下簡稱尚德財(cái)務(wù),成立于2012年,至2016年,已擁有代理記賬客戶500家,代理客戶數(shù)量位列昆明市同行第四名。雖然尚德財(cái)務(wù)相對于昆明市其它代理記賬企業(yè)發(fā)展速度較快,但是放眼全國市場,尚德財(cái)務(wù)與北京、上海等地方大的財(cái)務(wù)公司差距還非常大,拓展的空間亦非常大。作者通過MBA課程學(xué)習(xí),閱讀了相關(guān)文獻(xiàn),掌握企業(yè)戰(zhàn)略管理及代理記賬相關(guān)理論,在此基礎(chǔ)上分析昆明市代理記賬市場環(huán)境,找出代理記賬企業(yè)生存的方向,多維度分析昆明尚德財(cái)務(wù)的現(xiàn)狀,發(fā)掘公司優(yōu)勢的方面,同時找出公司人力資源、企業(yè)文化、績效考核、市場營銷等方面存在的問題,結(jié)合行業(yè)環(huán)境分析,提出公司發(fā)展戰(zhàn)略規(guī)劃,制定公司的戰(zhàn)略目標(biāo)、競爭策略和戰(zhàn)略重點(diǎn),最后為了保障公司戰(zhàn)略的實(shí)施,提出具體的戰(zhàn)略措施。
[Abstract]:With the economic development of our country, the state supports small and medium-sized enterprises, the upsurge of entrepreneurship, the number of small and medium-sized enterprises in China reaches 70 million. Because most small and medium-sized enterprises have no sound financial department, they outsource their own financial affairs to the related agency accounting enterprises. The global financial and accounting agency market reached $47.6 billion in 2008 alone, according to a IDC study. At present, there are tens of thousands of agency bookkeeping companies nationwide, and there are 1000 preliminary statistics on the number of enterprises in Kunming that only handle agency bookkeeping licenses. If calculate "unlicensed management" and did not deal with "agency charge license" but actually engaged in agency accounting business enterprises, Kunming engaged in the number of agency bookkeeping enterprises reached more than 1500. Agency accounting market scale is huge, but the market order is very chaotic. Beijing, Shanghai, Shenzhen and other developed cities have advanced in the development of agency accounting industry, there have been some good scale agency accounting enterprises, but the development of Kunming agency accounting industry lags behind. Although the number of agency accounting enterprises in Kunming market has reached more than 1500, but the real size of enterprises is rare, the number of agency enterprises reached more than 500 enterprises only 4. The development of Kunming agency bookkeeping enterprise lags behind, because of the objective factors, poor market practice environment and disorderly market competition, but more is the problem of the enterprise itself, the enterprise culture is weak, the concept of enterprise manager lags behind, and the management of enterprise personnel is backward. Staff mobility and other core issues. Kunming Suntech Finance Co., Ltd., founded in 2012, by 2016, has 500 acting accounting customers, the number of acting customers ranked fourth in Kunming. Although Suntech Financial is developing faster than other accounting agencies in Kunming, but looking at the national market, Suntech Finance is still far from Beijing, Shanghai and other big financial companies, and the space for expansion is also very large. Through the study of MBA course, the author has read the relevant documents, grasped the relevant theories of enterprise strategic management and agency accounting, and then analyzed the market environment of agency accounting in Kunming City, and found out the direction of the existence of agency accounting enterprise. This paper analyzes the present situation of Kunming Suntech finance, explores the advantages of the company, finds out the problems in human resources, corporate culture, performance appraisal, marketing and so on, and analyzes the industry environment. This paper puts forward the development strategy plan of the company, formulates the company's strategic goal, the competition strategy and the strategic emphases. Finally, in order to ensure the implementation of the company strategy, it puts forward the concrete strategic measures.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F272;F832.39

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