本文關(guān)鍵詞：我國會計師事務(wù)所管理咨詢業(yè)務(wù)勝任力研究　出處：《中南林業(yè)科技大學》2014年碩士論文　論文類型：學位論文

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【摘要】：伴隨中國改革開放,我國企業(yè)規(guī)模越來越大,業(yè)務(wù)越來越繁多,傳統(tǒng)的管理方式已經(jīng)不能滿足企業(yè)經(jīng)營發(fā)展的需要。因此,許多企業(yè)迫切需要相關(guān)機構(gòu)能夠為經(jīng)營管理提供針對性服務(wù),以滿足企業(yè)日益增長的管理需求。而我國管理咨詢行業(yè)正處于發(fā)展階段,相對于歐美國家來說,行業(yè)發(fā)展不規(guī)范、管理咨詢企業(yè)競爭薄弱等現(xiàn)象仍然存在。在管理咨詢市場上充斥著大量的咨詢公司,有像埃森哲、麥肯錫、凱捷、波士頓等這些咨詢“巨頭”,也有小型的本土管理咨詢公司。盡管會計師事務(wù)所雖然一直以來活躍在管理咨詢市場上,但是會計師事務(wù)所開展管理咨詢業(yè)務(wù)還存在著一些問題,相關(guān)法律法規(guī)不完善、咨詢?nèi)藛T缺乏勝任能力不強、客戶對于咨詢服務(wù)不滿意等。因此,我國本土的會計事務(wù)所應(yīng)考慮如何充分挖自身的潛能,以增強管理咨詢業(yè)務(wù)的勝任能力。 本文將管理咨詢業(yè)務(wù)與會計師事務(wù)所結(jié)合進行研究,以期構(gòu)建我國會計師事務(wù)所管理咨詢業(yè)務(wù)勝任能力指標體系。首先,論文概括了所要研究的背景、目的及意義,并對國內(nèi)外相關(guān)文獻綜述進行闡述,簡要回顧了與管理咨詢相關(guān)的研究理論；其次,對我國與國外的會計師事務(wù)所開展管理咨詢業(yè)務(wù)現(xiàn)狀進行對比分析,找出國內(nèi)外會計師事務(wù)所開展管理咨詢業(yè)務(wù)的差距；最后,根據(jù)以上研究的結(jié)果,采用調(diào)查問卷和網(wǎng)絡(luò)搜集相關(guān)數(shù)據(jù),對數(shù)據(jù)進行主成分分析,獲得影響我國會計師事務(wù)所開展管理咨詢業(yè)務(wù)的主要影響因素,構(gòu)建管理咨詢業(yè)務(wù)勝任能力的指標體系。 通過實證分析,獲得影響我國會計師事務(wù)所開展管理咨詢業(yè)務(wù)四個主成分,分別是員工勝任能力、客戶滿意度、會計師事務(wù)所實力及外部環(huán)境,其中影響最大的是員工勝任能力。最后對2013年排名前40的會計師事務(wù)所進行排名。針對研究結(jié)果,結(jié)合我國會計師事務(wù)所實際業(yè)務(wù)的開展情況,提出相關(guān)的建議與措施,并對研究的創(chuàng)新點與不足進行了說明。
[Abstract]:Along with the reform and opening up Chinese, the scale of enterprises in our country is more and more big, the business is more and more various, the traditional management mode has been unable to meet the needs of business development. Therefore, many enterprises are in urgent need of relevant institutions to provide targeted services for the business management, to meet the growing demand of the enterprise management and management consulting industry in China. Is in a stage of development, compared to western countries, the development of the industry is not standardized, management consulting enterprise competition is weak. The phenomenon still exists in the management consulting market with a large number of consulting firms like McKinsey, Accenture, Capgemini, such as Boston consulting giant, is also a small local management consulting firm. Although although the accounting firm has been active in the management consulting market, but the accounting firm to carry out management consulting business there are still some problems, the relevant laws Therefore, our local accounting firms should consider how to fully tap their potential to enhance the competency of management consulting business.
The management consulting business and accounting firms combined with research, in order to build China's CPA management consulting business competency index system. Firstly, this paper summarizes the research background, purpose and significance, and the domestic and foreign literature review, briefly reviews the related theory research and management consulting; secondly and accounting firms in our country and abroad to carry out the current situation of management consulting business were analyzed to find out the accounting firm to carry out management consulting business gap; finally, according to the above research results, using the questionnaire and network to collect relevant data by the principal component analysis of the data, obtain the main factors that influence the accounting firms in our country to carry out the management consulting business, construct the index system of management consulting business competence.
Through empirical analysis, obtained the impact of China's accounting firm to carry out the four main components of management consulting business, namely employee competence, customer satisfaction, accounting firms and the strength of the external environment, which are the most influential employee competence. At the end of 2013 the top 40 accounting firms in the rankings. According to the research results, combined with our country accountant firm business development situation, put forward relevant suggestions and measures, and the research innovations and shortages.

【學位授予單位】：中南林業(yè)科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233

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本文編號：1381616