本文關(guān)鍵詞：我國(guó)會(huì)計(jì)師事務(wù)所合并后整合問(wèn)題的研究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：合并是我國(guó)會(huì)計(jì)師事務(wù)所走規(guī)模化發(fā)展道路、做大做強(qiáng)的有效途徑。從1998年至今，，我國(guó)會(huì)計(jì)師事務(wù)所經(jīng)歷了三次規(guī)模比較大的合并，這一系列的合并都是在國(guó)家相關(guān)政策的指導(dǎo)下進(jìn)行的。由于合并各方在制度和文化等諸多方面存在差異，這些差異會(huì)影響合并后事務(wù)所的發(fā)展。如果不能很好的處理這些矛盾和沖突，有可能帶來(lái)各種不利影響最終導(dǎo)致合并的失敗。因此需要在合并之后進(jìn)行有效的整合，減少或者消除這些問(wèn)題帶來(lái)的負(fù)面影響。由此本文以目前國(guó)內(nèi)最大的會(huì)計(jì)師事務(wù)所——瑞華會(huì)計(jì)師事務(wù)所為例，闡述其合并背景與整合過(guò)程，分析其在合并后整合實(shí)施的相關(guān)措施，對(duì)會(huì)計(jì)師事務(wù)所合并后整合進(jìn)行深入的研究。 本文主要結(jié)合國(guó)內(nèi)外會(huì)計(jì)師事務(wù)所合并后整合的成功經(jīng)驗(yàn)和失敗教訓(xùn)，采用合并后整合的相關(guān)基礎(chǔ)理論，分析目前會(huì)計(jì)師事務(wù)所合并后的整合情況，提出相關(guān)建議。首先，通過(guò)現(xiàn)狀與理論分析，提出會(huì)計(jì)師事務(wù)所合并后整合的必要性；然后闡述會(huì)計(jì)師事務(wù)所合并后需要從五個(gè)主要方面的內(nèi)容進(jìn)行整合；其次，分析我國(guó)會(huì)計(jì)師事務(wù)所合并后存在的五個(gè)主要問(wèn)題以及形成的原因，并提出一一對(duì)應(yīng)的建議；最后，結(jié)合2013年瑞華會(huì)計(jì)師事務(wù)所的合并，并結(jié)合前述的理論及建議分析其現(xiàn)有的整合進(jìn)展情況。期望通過(guò)合并后整合問(wèn)題的理論和應(yīng)用實(shí)踐相結(jié)合研究，提出切實(shí)可行的建議，將來(lái)作為我國(guó)會(huì)計(jì)師事務(wù)所合并后整合的借鑒。
[Abstract]:Merger is an effective way for Chinese accounting firms to develop on a large scale and become bigger and stronger. Since 1998, Chinese accounting firms have experienced three large-scale mergers. This series of mergers are carried out under the guidance of the relevant national policies. Due to the integration of parties in the system and culture and other aspects of differences. These differences will affect the development of the merged firm. If these contradictions and conflicts can not be properly dealt with. It is possible to bring about a variety of adverse effects that ultimately lead to the failure of the merger. Therefore, effective integration is needed after the merger. To reduce or eliminate the negative impact of these problems. Therefore, this paper takes the largest accounting firm in China-Ruihua accounting firm as an example, to explain its merger background and integration process. This paper analyzes the relevant measures of the integration after the merger, and makes an in-depth study on the integration after the merger of accounting firms. This paper mainly combines the successful experience and failure lessons of the integration of accounting firms at home and abroad, and analyzes the integration situation of the current accounting firms after the merger by using the relevant basic theory of the integration after the merger. First of all, through the current situation and theoretical analysis, put forward the accounting firms after the merger of the necessity of integration; Then it explains that the accounting firms need to be integrated from five main aspects after the merger; Secondly, the paper analyzes the five main problems existing after the merger of accounting firms in China and the reasons for their formation, and puts forward corresponding suggestions. Finally, combined with the merger of Ruihua accounting firm in 2013. Combined with the above-mentioned theories and suggestions to analyze its existing integration progress. Hope to combine the theory and application of the integration problem after the merger study, and put forward practical suggestions. In the future, as a reference for the integration of accounting firms in China after the merger.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F271

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 孫柳;會(huì)計(jì)師事務(wù)所合并與審計(jì)收費(fèi)的相關(guān)性研究[D];陜西師范大學(xué);2015年

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