發(fā)布時(shí)間：2017-12-31 03:14

  本文關(guān)鍵詞：會(huì)計(jì)師事務(wù)所品牌生成機(jī)理研究　出處：《財(cái)政部財(cái)政科學(xué)研究所》2013年博士論文　論文類型：學(xué)位論文

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【摘要】：在經(jīng)濟(jì)全球化的大趨勢(shì)下,品牌作為軟實(shí)力,已經(jīng)成為推動(dòng)企業(yè)發(fā)展、促進(jìn)經(jīng)濟(jì)進(jìn)步的重要驅(qū)動(dòng)力,是一個(gè)企業(yè)、一個(gè)地區(qū),甚至一個(gè)國(guó)家綜合實(shí)力的重要標(biāo)志。國(guó)家“十二五”規(guī)劃綱要提出“推動(dòng)自主品牌建設(shè),提升品牌價(jià)值和效應(yīng),加快發(fā)展擁有國(guó)際知名品牌和國(guó)際競(jìng)爭(zhēng)力的大型企業(yè)”。從我國(guó)企業(yè)發(fā)展來(lái)看,我國(guó)已經(jīng)初步涌現(xiàn)出一批具有國(guó)際競(jìng)爭(zhēng)力的民族品牌企業(yè),但是主要集中在工業(yè)制造業(yè)、傳統(tǒng)服務(wù)業(yè)等領(lǐng)域。在智力密集型的專業(yè)服務(wù)業(yè)領(lǐng)域,還缺乏真正具有國(guó)際競(jìng)爭(zhēng)力的品牌企業(yè)。 注冊(cè)會(huì)計(jì)師行業(yè)作為智力密集型的專業(yè)服務(wù)業(yè),在恢復(fù)重建之初便對(duì)外開放,與國(guó)際品牌同臺(tái)競(jìng)爭(zhēng),經(jīng)過(guò)30多年的發(fā)展,從無(wú)到有,從小到大,從弱到強(qiáng),取得巨大成就。但是行業(yè)發(fā)展既存在技術(shù)層面的問(wèn)題,如注冊(cè)會(huì)計(jì)師素質(zhì)參差不齊、單個(gè)會(huì)計(jì)師事務(wù)所的規(guī)模與中國(guó)經(jīng)濟(jì)、企業(yè)的規(guī)模不相適應(yīng)、事務(wù)所服務(wù)中國(guó)企業(yè)國(guó)際化的能力不足等,也存在制約行業(yè)發(fā)展的經(jīng)營(yíng)體制、市場(chǎng)環(huán)境等深層次問(wèn)題。在這種背景下,如何把行業(yè)已經(jīng)取得的技術(shù)成果、體制成果、管理成果進(jìn)一步整合起來(lái),形成合力,實(shí)現(xiàn)會(huì)計(jì)師事務(wù)所跨越式發(fā)展,更好地服務(wù)國(guó)家建設(shè),筆者認(rèn)為,品牌建設(shè)能夠承擔(dān)這個(gè)重任。以品牌為引領(lǐng),運(yùn)用品牌的力量整合、提升會(huì)計(jì)師事務(wù)所的綜合實(shí)力,既是提升會(huì)計(jì)師事務(wù)所軟實(shí)力的突破口,也是我國(guó)專業(yè)服務(wù)業(yè)打造國(guó)際知名品牌的突破口。 國(guó)辦56號(hào)文件、注冊(cè)會(huì)計(jì)師行業(yè)“十二五”規(guī)劃以及中注協(xié)多份文件都提出了支持會(huì)計(jì)師事務(wù)所發(fā)展品牌的措施,會(huì)計(jì)師事務(wù)所對(duì)品牌建設(shè)也給予了積極的回應(yīng),一批會(huì)計(jì)師事務(wù)所特別是大型事務(wù)所已將品牌建設(shè)工作提到議事日程。但總體而言,我國(guó)會(huì)計(jì)師事務(wù)所品牌建設(shè)仍然處于起步階段,業(yè)內(nèi)人士對(duì)于品牌的認(rèn)識(shí)還不成熟,甚至有些觀念還是模糊和片面的。品牌的內(nèi)涵極其豐富,遠(yuǎn)不止字面上理解的一個(gè)商標(biāo)、一個(gè)招牌如此簡(jiǎn)單。如果沒有系統(tǒng)的品牌理論作指導(dǎo),會(huì)計(jì)師事務(wù)所開展品牌建設(shè)勢(shì)必會(huì)事倍功半,甚至走入誤區(qū)。因此,研究會(huì)計(jì)師事務(wù)所品牌,形成一套完整的理論體系,顯得十分必要,具有重要的理論和實(shí)踐意義。 本文嘗試從中國(guó)注冊(cè)會(huì)計(jì)師行業(yè)品牌建設(shè)的時(shí)代背景出發(fā),深入分析提出會(huì)計(jì)師事務(wù)所品牌生成機(jī)理的理論框架,并結(jié)合國(guó)際國(guó)內(nèi)會(huì)計(jì)師事務(wù)所品牌建設(shè)的實(shí)踐,提出我國(guó)會(huì)計(jì)師事務(wù)所生成發(fā)展品牌的對(duì)策建議。 本文的研究分為7章,每章的主要內(nèi)容及結(jié)論如下： 第一章“緒論”。本章主要闡述選題的背景、目的和意義,國(guó)內(nèi)外有關(guān)研究綜述,研究的思路、方法和內(nèi)容,以及研究的創(chuàng)新之處。 第二章“會(huì)計(jì)師事務(wù)所品牌內(nèi)涵分析”。本章從品牌的概念和內(nèi)涵出發(fā),剖析會(huì)計(jì)師事務(wù)所的行業(yè)特征,并從企業(yè)屬性、市場(chǎng)屬性和社會(huì)屬性三個(gè)維度分析了會(huì)計(jì)師事務(wù)所品牌的內(nèi)涵。本文認(rèn)為,會(huì)計(jì)師事務(wù)所品牌是注冊(cè)會(huì)計(jì)師行業(yè)核心價(jià)值觀與會(huì)計(jì)師事務(wù)所自身核心價(jià)值觀的內(nèi)在表現(xiàn)和外在表現(xiàn)的統(tǒng)一體,構(gòu)筑會(huì)計(jì)師事務(wù)所與服務(wù)市場(chǎng)的互動(dòng)和信任關(guān)系,具有特定的社會(huì)影響和責(zé)任,是會(huì)計(jì)師事務(wù)所企業(yè)屬性、市場(chǎng)屬性和社會(huì)屬性的綜合體現(xiàn)。 第三章“會(huì)計(jì)師事務(wù)所品牌要素構(gòu)成”。本章對(duì)品牌要素的含義及構(gòu)成理論進(jìn)行了綜述,在此基礎(chǔ)上,闡述了會(huì)計(jì)師事務(wù)所品牌要素的構(gòu)成,并分析了這些構(gòu)成要素之于品牌的作用方式。本文認(rèn)為,會(huì)計(jì)師事務(wù)所品牌由物質(zhì)要素、行為要素和精神要素構(gòu)成,物質(zhì)要素是品牌物化表現(xiàn)方式,是品牌的起點(diǎn)；行為要素是品牌動(dòng)態(tài)表現(xiàn)方式,是品牌的關(guān)鍵；精神要素是品牌人格化表現(xiàn)方式,是品牌的靈魂；三者辯證地統(tǒng)一于會(huì)計(jì)師事務(wù)所品牌,不同的要素組合體現(xiàn)不同的品牌內(nèi)涵。 第四章“會(huì)計(jì)師事務(wù)所品牌生態(tài)系統(tǒng)”。本章結(jié)合品牌生態(tài)理論,分析了會(huì)計(jì)師事務(wù)所品牌生態(tài)系統(tǒng)的構(gòu)成,研究了會(huì)計(jì)師事務(wù)所品牌生態(tài)系統(tǒng)的演化規(guī)律。本文認(rèn)為,會(huì)計(jì)師事務(wù)所品牌是由其賴以生存、發(fā)展的利益相關(guān)者群體與外部環(huán)境所共同形成的一種復(fù)雜的有機(jī)體。會(huì)計(jì)師事務(wù)所品牌成長(zhǎng)既要處理好品牌內(nèi)部系統(tǒng)的問(wèn)題,也要處理好品牌與客戶群體、服務(wù)市場(chǎng)、行業(yè)環(huán)境以及政治、經(jīng)濟(jì)和社會(huì)等宏觀環(huán)境的關(guān)系,實(shí)現(xiàn)經(jīng)濟(jì)效益、社會(huì)效益的協(xié)調(diào)與平衡。 第五章“會(huì)計(jì)師事務(wù)所品牌生成路徑”。本章融合會(huì)計(jì)師事務(wù)所品牌內(nèi)涵、構(gòu)成要素、生態(tài)系統(tǒng),研究提出了會(huì)計(jì)師事務(wù)所品牌生成路徑。本文認(rèn)為,會(huì)計(jì)師事務(wù)所品牌的生成應(yīng)該由“內(nèi)”至“外”、先“內(nèi)”后“外”、重“內(nèi)”而不能輕“外”。品牌定位——品牌內(nèi)化——品牌外化,依次從品牌的核心到內(nèi)層,再到外層,挖掘品牌內(nèi)涵,塑造品牌核心價(jià)值,形成完善的品牌要素系統(tǒng),搭建起會(huì)計(jì)師事務(wù)所品牌生成的路徑。 第六章“會(huì)計(jì)師事務(wù)所品牌實(shí)踐述評(píng)與對(duì)策建議”。本章分析了國(guó)際會(huì)計(jì)公司品牌實(shí)踐的發(fā)展歷程和特征,對(duì)我國(guó)會(huì)計(jì)師事務(wù)所品牌實(shí)踐的歷史演進(jìn)進(jìn)行了考察,并結(jié)合本文的理論分析和我國(guó)會(huì)計(jì)師事務(wù)所品牌發(fā)展實(shí)踐的現(xiàn)狀,提出了我國(guó)會(huì)計(jì)師事務(wù)所品牌生成發(fā)展的對(duì)策建議。本文認(rèn)為,開展品牌建設(shè),既要在思想認(rèn)識(shí)上達(dá)成共識(shí),也要付諸于一貫性的行動(dòng)；既要從戰(zhàn)略層面進(jìn)行規(guī)劃,也要關(guān)注每個(gè)微觀主體的意識(shí)和行為；既要處理好品牌內(nèi)部系統(tǒng)的問(wèn)題,也要處理好品牌與利益相關(guān)者和外部環(huán)境的關(guān)系；既要著力發(fā)展品牌,也要夯實(shí)品牌發(fā)展的基石。 第七章“研究結(jié)論、局限與展望”。本章主要對(duì)全文的分析過(guò)程和結(jié)論進(jìn)行歸納和總結(jié),指出研究的局限,并提出了未來(lái)的研究展望。 本文屬于規(guī)范研究,在吸收借鑒傳統(tǒng)品牌理論的基礎(chǔ)上,綜合運(yùn)用社會(huì)審計(jì)理論,以及管理學(xué)、心理學(xué)、市場(chǎng)學(xué)、生態(tài)學(xué)等理論,分析會(huì)計(jì)師事務(wù)所品牌的內(nèi)涵、要素構(gòu)成、生態(tài)系統(tǒng)和生成路徑,系統(tǒng)提出了會(huì)計(jì)師事務(wù)所品牌生成機(jī)理的理論框架。本文主要的創(chuàng)新點(diǎn),一是拓展和深化了對(duì)品牌內(nèi)涵的認(rèn)識(shí),從企業(yè)屬性、市場(chǎng)屬性和社會(huì)屬性三個(gè)維度進(jìn)行分析,有助于全面理解品牌內(nèi)涵,提高品牌生成的層次和質(zhì)量；二是從企業(yè)宏觀戰(zhàn)略管理的視角來(lái)研究品牌的生成機(jī)理,提升了品牌研究的視角；三是圍繞品牌內(nèi)涵的挖掘,品牌要素的組合,并考慮品牌生態(tài)系統(tǒng)的影響,提出品牌生成路徑,系統(tǒng)構(gòu)建了會(huì)計(jì)師事務(wù)所品牌生成機(jī)理的理論框架。本文的研究只是會(huì)計(jì)師事務(wù)所品牌理論研究領(lǐng)域的一個(gè)初步嘗試,期望能夠?qū)?huì)計(jì)師事務(wù)所開展品牌建設(shè)提供理論指導(dǎo),并為這一領(lǐng)域的深入研究拋磚引玉。
[Abstract]:Under the trend of economic globalization, as a brand of soft power, has become an important driving force to promote the development of enterprises, promote economic progress, is an enterprise, a region, even an important symbol of the comprehensive strength of a country. The national "12th Five-Year" plan proposed to promote the construction of independent brands, enhance brand value and effect, "accelerate the development of large enterprises with international brands and international competitiveness. From the development of Chinese enterprises, China has initially emerged in a number of national brands with international competitiveness, but mainly concentrated in the industrial manufacturing industry, the traditional service industry and other fields. In the intelligence intensive professional services, but also the lack of genuine international competitive brands.
The CPA profession as an intelligence intensive professional services, in the reconstruction of the beginning of the opening to the outside world, with the international brand competition, after 30 years of development, from scratch, from small to large, from weak to strong, has made great achievements. But the development of the industry existing technical problems, such as the uneven quality of CPA, the scale of individual firms with the China economy, the scale of the enterprise does not adapt, the internationalization of service enterprises China firms lack of capacity, there are also restricting the development of the industry management system, the deep-seated problems such as market environment. In this context, how to make technological achievements, industry has achieved system management results further results, together to form a cohesive force, to achieve the accounting firm leapfrog development, better service for national construction, the author believes that brand building can undertake this task. With the brand To guide the integration of brand power and enhance the comprehensive strength of accounting firms, it is not only a breakthrough for improving the soft power of accounting firms, but also a breakthrough for China's professional service industry to build an internationally famous brand.
General Office of the State Council document No. 56, the CPA industry "12th Five-Year" planning and its multiple files are proposed to support the development of accounting firm brand measures, CPA firms also gave a positive response to the brand building, a number of accounting firms especially large firms have the brand building work mentioned schedule. But overall, I accounting firm brand building is still in its infancy, the industry for the brand awareness is still not mature, and even some ideas or vague and one-sided. The brand connotation is extremely rich, far more than a trademark literally, a sign so simple. If not for the guidance of the theory of brand system, the accounting firm to carry out brand the construction is bound to be less effective, and even go astray. Therefore, brand of accounting firm, formed a complete theoretical system, It is very necessary and has important theoretical and practical significance.
This paper attempts to start from the brand construction China CPA industry background, in-depth analysis of the theoretical framework proposed the formation mechanism of the accounting firm brand, combined with the practice of domestic and international accounting firm brand construction, puts forward some countermeasures and suggestions to develop the brand of our accounting firms generated.
The study of this article is divided into 7 chapters. The main contents and conclusions of each chapter are as follows:
The first chapter is "Introduction". This chapter mainly expounds the background, purpose and significance of the topic selection, the related research summary at home and abroad, the train of thought, method and content, and the innovation of the research.
The second chapter "the accounting firm brand connotation analysis. This chapter from the concept and connotation of the brand, analyzes the CPA industry characteristics, and from the enterprise attribute, the three dimensions of the market and social attributes of the connotation of the brand of certified public accountants. This paper argues that the accounting firm registered brand is the unity of core values and internal performance the outward manifestation of the accounting firm itself of the core values of the accounting profession, build interaction and trust relationship between accounting firms and service market, with social influence and specific responsibilities, is the comprehensive embodiment of enterprise accounting firm attributes, market and social attributes.
The third chapter "the accounting firm brand elements". This chapter of the elements of the brand concept and composing theory are reviewed, on this basis, describes the composition of the accounting firm brand elements, and analyzes the effect of factors on brand structure. This paper argues that the accounting firm brand by the material elements, constitute elements and behavior spiritual elements, elements of brand is materialized form, is the starting point of brand; brand behavior dynamic performance way, is the key factor is the spirit of the brand; brand personality style, is the soul of the brand; the three dialectical unity in the accounting firm brand, combination of different elements reflect the different connotation of the brand.
The fourth chapter "the accounting firm brand ecological system". This chapter combines the brand ecology theory, analyzes the accounting firm brand ecological system, the evolution of the accounting firm brand ecosystem. This paper argues that the accounting firm brand by its tosurvive, a complex organism development and external stakeholder groups the environment formed by the accounting firm brand growth. To handle the internal brand system, to deal with customer service brand, market, industry environment and the political, economic and social environment, to achieve economic efficiency, coordination and balance the social benefits.
The fifth chapter "the accounting firm brand generating mode". This chapter fusion accounting firm brand connotation, elements, ecological system, the research puts forward the accounting firm brand path. This paper argues that the formation of the accounting firm brand should be from the "inside" to "outside" to "inside" after "outside", "" not light. "Foreign" brand positioning Brand internalization: brand, brand core to turn from the inner to outer, excavate the connotation of the brand, brand core value, brand elements formed the perfect system, set up the path of the accounting firm brand formation.
The sixth chapter "the accounting firm brand practice review and suggestions. This chapter analyzes the development process and characteristics of brand practice of international accounting firms, on the historical evolution of China's accounting firm brand practice were investigated, and the theoretical analysis and combined with the status quo of China's accounting firm brand development practice, and puts forward some countermeasures and suggestions the formation and development of the brand of our accounting firms. This paper argues that, to carry out brand building, not only to reach a consensus in the ideological understanding, but also to put into consistent action; it is necessary to carry out a plan from the strategic level, but also should pay attention to each micro subject consciousness and behavior; to handle the internal brand system. To deal with the relationship between the brand and the stakeholders and the external environment; not only to focus on the development of the brand, to reinforce the cornerstone of brand development.
The seventh chapter is "research conclusions, limitations and prospects". This chapter mainly summarizes and summarizes the analysis process and conclusions of the full text, points out the limitations of the research, and puts forward the future research prospects.
This article belongs to the normative study, based on adopting the traditional brand theory, the integrated use of social auditing theory, as well as management science, psychology, marketing, ecology theory, analysis of the connotation, the accounting firm brand elements, ecological system and path, system puts forward the theoretical framework of formation mechanism of the accounting firm brand. The innovation of this paper the main point, one is to expand and deepen the understanding of the connotation of the brand, from the enterprise attribute, the three dimensions of the market and social attribute analysis helps to fully understand the connotation of the brand, improve the level and quality of brand formation; two is the generation mechanism of brand enterprises from the macro perspective of strategic management, enhance the brand research perspective; three is to dig around the brand connotation, combination of brand elements, and consider the impact of the brand ecosystem, put forward the brand path, the Department of The construction of the theoretical framework of formation mechanism of the accounting firm brand. This research is the accounting firm brand theory research in the field of a trial, expected to CPA firms to carry out brand construction to provide theoretical guidance and valuable research for this field deeply.

【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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1 ;財(cái)政部關(guān)于請(qǐng)糾正審工發(fā)(1993)106號(hào)文件中有關(guān)會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師的不恰當(dāng)規(guī)定的函[J];中國(guó)注冊(cè)會(huì)計(jì)師;1993年11期

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6 ;人才是事業(yè)的根本——訪畢馬威華振會(huì)計(jì)師事務(wù)所人力資源合伙人郝荃女士[J];中國(guó)大學(xué)生就業(yè);2001年Z2期

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9 胡一;德勤“本土化”之困[J];法人雜志;2005年09期

10 ;財(cái)政部 關(guān)于取消外國(guó)會(huì)計(jì)師事務(wù)所在中國(guó)境內(nèi)臨時(shí)執(zhí)行審計(jì)業(yè)務(wù)行政許可收費(fèi)的通知[J];中華人民共和國(guó)財(cái)政部文告;2006年03期

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7 記者　 于o，

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