發(fā)布時(shí)間：2018-01-28 18:59

  本文關(guān)鍵詞： 安永華明(在本文中 其業(yè)務(wù)除傳統(tǒng)的鑒證業(yè)務(wù)還包括咨詢業(yè)務(wù))注冊會計(jì)師國際四大四大本土所(泛指國際四大在中國的成員所或分支機(jī)構(gòu))大型本地所(泛指除四大本土所以外的其他內(nèi)地前十強(qiáng)事務(wù)所)誠信戰(zhàn)略運(yùn)營機(jī)制道德倫理　出處：《復(fù)旦大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：毋庸置疑,注冊會計(jì)師行業(yè)對于中國近30年的經(jīng)濟(jì)發(fā)展起到了重要的促進(jìn)作用。2010年,國務(wù)院、財(cái)政部和中國注冊會計(jì)師協(xié)會相繼頒布了十二五期間注冊會計(jì)師行業(yè)的改革發(fā)展規(guī)劃,對中國注冊會計(jì)師行業(yè)的發(fā)展提出了更高的要求。然而,一樁又一樁的財(cái)務(wù)造假案,使得注冊會計(jì)師行業(yè)陷入了誠信危機(jī)；同時(shí),政府監(jiān)管部門、行業(yè)協(xié)會將會計(jì)師事務(wù)所人為地區(qū)分為本土所和國際所,鼓勵本土所做大做強(qiáng)。在這種實(shí)際運(yùn)作中往往被扭曲的戰(zhàn)略思想指導(dǎo)下,內(nèi)地會計(jì)師事務(wù)所之間大張旗鼓的兼并重組、盲目低價(jià)競爭,整個(gè)行業(yè)呈現(xiàn)出無序的狀況。 2002年,安達(dá)信的轟然倒下引發(fā)了公眾和業(yè)界對于會計(jì)師事務(wù)所是否應(yīng)該大力拓展管理咨詢業(yè)務(wù)的長時(shí)期爭論。在國內(nèi),由于審計(jì)業(yè)務(wù)的市場有效需求萎靡不振,迫使會計(jì)師事務(wù)所進(jìn)行業(yè)務(wù)轉(zhuǎn)型追尋高回報(bào)的咨詢業(yè)務(wù),最終發(fā)展的方向到底是成為擁有管理咨詢業(yè)務(wù)的會計(jì)師事務(wù)所還是擁有審計(jì)業(yè)務(wù)的咨詢公司,這是政府部門和會計(jì)師事務(wù)所不愿意直面的問題。 本文所討論的安永華明會計(jì)師事務(wù)所(“安永華明”),是由安永與中國財(cái)政部于1992年合作成立的中外合作會計(jì)師事務(wù)所,于2012年完成改制,組織形式由原來的中外合作制變更為特殊普通合伙制。安永在全球范圍為《財(cái)富》500強(qiáng)中82%、《福布斯》2000強(qiáng)企業(yè)61%的企業(yè),提供審計(jì)及咨詢服務(wù)。于2012年11月,安永全球提出了Vision2020(2020愿景),旨在2020年之前成為全球最領(lǐng)先的專業(yè)服務(wù)機(jī)構(gòu)。 誠信危機(jī)、有效需求萎縮、會計(jì)師事務(wù)所的發(fā)展方向、執(zhí)業(yè)風(fēng)險(xiǎn)等等一系列的問題如同籠罩在注冊會計(jì)師行業(yè)頭頂?shù)年庼�。本文�?筆者以安永華明為對象,探討會計(jì)師事務(wù)所應(yīng)該如何在目前國內(nèi)的執(zhí)業(yè)環(huán)境下確定戰(zhàn)略發(fā)展方向、建設(shè)并完善相關(guān)的運(yùn)營機(jī)制。首先,筆者從注冊會計(jì)師行業(yè)的發(fā)展歷程來剖析我們執(zhí)業(yè)環(huán)境的現(xiàn)狀和存在的問題；其次,以安永全球2020愿景為基礎(chǔ)、道德倫理為執(zhí)業(yè)準(zhǔn)則,提出了以審計(jì)業(yè)務(wù)為核心并發(fā)展與審計(jì)相關(guān)咨詢業(yè)務(wù)的戰(zhàn)略定位；然后,采用定量和定性方法分析利益相關(guān)者的利益訴求,圍繞戰(zhàn)略定位并引入“競合”理念、制定安永華明自身的戰(zhàn)略目標(biāo)；最后,從安永華明的人力資源、績效評價(jià)、市場開拓和客戶關(guān)系等方面,分析現(xiàn)行運(yùn)營機(jī)制存在的問題并提出相應(yīng)的改善措施。
[Abstract]:There is no doubt that the CPA industry has played an important role in promoting the economic development of China for nearly 30 years. In 2010, the State Council. The Ministry of Finance and the China Institute of Certified Public Accountants have promulgated a plan for the reform and development of the CPA industry during the 12th Five-Year Plan, which puts forward higher requirements for the development of the CPA industry in China. One by one financial fraud cases make the CPA industry into a crisis of integrity; At the same time, government regulators and industry associations artificially divide accounting firms into local and international institutions, encouraging local firms to become bigger and stronger. Under the guidance of this kind of distorted strategic thinking, accounting firms are often distorted in the actual operation. Mainland accounting firms between the big merger and reorganization, blind low-price competition, the entire industry presents a disorderly situation. In 2002, the collapse of Andersen triggered a long public and industry debate over whether accounting firms should expand their management consulting business. Due to the weak market demand of audit business, accounting firms are forced to transform their business to seek high return consulting business. The final direction of development is to become an accounting firm with management consulting business or an audit consulting firm, which is a problem that government departments and accounting firms are unwilling to face. The Anyong Hua Ming accounting firm ("an Yonghua Ming"), which was established in 1992 by Ernst & Young and the Ministry of Finance of China, completed the restructuring on 2012. The organization form changed from the original Sino-foreign cooperation system to the special ordinary partnership system. Ernst & Young is the 822 of the Fortune 500 companies and 61% of the Fortune 500 companies. Providing audit and consulting services. In November 2012, Ernst & Young Global presented its Vision2020(2020 vision. Aims to become the world's leading professional services by 2020. Credit crisis, effective demand atrophy, the development direction of accounting firm, practicing risk and so on a series of problems such as hanging over the head of certified public accountant industry haze. In this article, the author takes an Yonghua Ming as the object. This paper discusses how accounting firms should determine the direction of strategic development in the current domestic practice environment, and build and improve the relevant operation mechanism. First of all. The author analyzes the current situation and existing problems of our practice environment from the development course of CPA industry. Secondly, based on Ernst & Young's global vision 2020 and ethics as the practice criterion, the paper puts forward the strategic orientation of developing the consulting business related to audit by taking the audit business as the core and developing the audit related consulting business. Then, using quantitative and qualitative methods to analyze the interests of stakeholders, around the strategic positioning and the introduction of "competing" concept, to formulate the strategic objectives of an Yonghua Ming itself; Finally, from the aspects of human resources, performance evaluation, market development and customer relationship, this paper analyzes the problems existing in the current operation mechanism and puts forward the corresponding improvement measures.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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本文編號：1471281