本文關(guān)鍵詞： 會計(jì)師事務(wù)所 規(guī)模化 規(guī)模路徑　出處：《黑龍江大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)今我國的經(jīng)濟(jì)發(fā)展越來越受到世界的矚目，截至2013年中國的GDP總值已經(jīng)達(dá)到568845億元，排名世界第二，企業(yè)總數(shù)達(dá)到1469.31萬戶。中國加入世界貿(mào)易組織以來，外資企業(yè)不斷地“走進(jìn)來”，中國企業(yè)也不斷地“走出去”，在這種快速發(fā)展中，一大批規(guī)模大，實(shí)力強(qiáng)的大型企業(yè)迅速崛起。因?yàn)樵谏鐣?jīng)濟(jì)生活中，注冊會計(jì)師所從事的審計(jì)工作，常常充當(dāng)著“經(jīng)濟(jì)警察”的角色，為企業(yè)的發(fā)展保駕護(hù)航，，所以企業(yè)的規(guī)�；l(fā)展需要有與之相適應(yīng)的會計(jì)師事務(wù)所用相配套的服務(wù)以滿足其需求。從1998年開始，國際“四大”會計(jì)師事務(wù)所進(jìn)入中國審計(jì)市場，以強(qiáng)有力的勢頭，占據(jù)了行業(yè)領(lǐng)頭的位置。在國際“四大”的相比之下，我國本土?xí)?jì)師事務(wù)所無論在規(guī)模上、業(yè)務(wù)上、服務(wù)上都顯得相形見絀，尤其是在為大型和特大型企業(yè)提供審計(jì)服務(wù)方面，更是毫無競爭力可談。近一階段，在有關(guān)部門對會計(jì)師事務(wù)所的規(guī)�；l(fā)展的高度重視下，頒布并出臺了一系列的措施及政策法規(guī)。同時，我國本土的一些會計(jì)師事務(wù)所，也在發(fā)揮著中流砥柱的作用，積極探索尋求自身的規(guī)�；l(fā)展道路，以求為民族的注冊會計(jì)師品牌的樹立做出自己的貢獻(xiàn)。由此，對我國會計(jì)師事務(wù)所的規(guī)�；l(fā)展情況及出路進(jìn)行研究，就體現(xiàn)出了重要的理論及現(xiàn)實(shí)意義。 本文將規(guī)范研究與實(shí)證研究相結(jié)合，對事務(wù)所規(guī)模化現(xiàn)狀及出路進(jìn)行分析。首先，闡述了國內(nèi)外有代表性的會計(jì)師事務(wù)所的發(fā)展歷程。其次，將現(xiàn)行會計(jì)師事務(wù)所評價(jià)指標(biāo)進(jìn)行整合，運(yùn)用實(shí)證分析的方法對我國現(xiàn)行會計(jì)師事務(wù)所進(jìn)行分析。再次，從兩方面剖析了我國會計(jì)師事務(wù)所規(guī)�；谋匾�，并提出規(guī)模化及多元化的組織發(fā)展路徑。在文章最后得出結(jié)論，陳述了本文的研究不足及未來努力的方向。
[Abstract]:Nowadays, China's economic development is attracting more and more attention from the world. As of 2013, China's total GDP has reached fifty-six tillion eight hundred and eighty-four billion five hundred million yuan, ranking second in the world. The total number of enterprises has reached fourteen million six hundred and ninety-three thousand and one hundred . Since China's accession to the World Trade Organization (WTO), foreign-funded enterprises have kept "coming in" and Chinese enterprises have been constantly "going out", in the course of such rapid development. A large number of large-scale and powerful large enterprises are rising rapidly, because in the social and economic life, the audit work of CPA often acts as the "economic police" role. For the development of enterprises to protect, so the scale of enterprise development needs to be matched with the accounting firm to meet its needs. Since 1998. The international "big four" accounting firms have entered the Chinese audit market and occupied the leading position in the industry with strong momentum. In contrast to the international "big four", China's local accounting firms are no matter in scale. Business, services appear to be dwarfed, especially in providing audit services for large and large enterprises, is not competitive to talk about. The departments concerned attach great importance to the large-scale development of accounting firms, promulgated and issued a series of measures and policies and regulations. At the same time, some local accounting firms in China. Also playing the role of mainstay, actively explore their own way of large-scale development, in order to make their own contribution to the establishment of the national CPA brand. The research on the scale development and outlet of accounting firms in China reflects the important theoretical and practical significance. This paper combines normative research with empirical research to analyze the current situation and the way out of the scale of accounting firms. Firstly, the development process of representative accounting firms at home and abroad is expounded. Secondly. The evaluation index of the current accounting firm is integrated and the method of empirical analysis is used to analyze the current accounting firm in China. Thirdly, the necessity of the scale of the accounting firm is analyzed from two aspects. In the end, the conclusion is drawn, and the deficiency of this paper and the direction of future efforts are stated.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233

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