本文關鍵詞： 會計師事務所 規(guī)�；� 規(guī)模路徑　出處：《黑龍江大學》2014年碩士論文　論文類型：學位論文

【摘要】：當今我國的經濟發(fā)展越來越受到世界的矚目，截至2013年中國的GDP總值已經達到568845億元，排名世界第二，企業(yè)總數達到1469.31萬戶。中國加入世界貿易組織以來，外資企業(yè)不斷地“走進來”，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，實力強的大型企業(yè)迅速崛起。因為在社會經濟生活中，注冊會計師所從事的審計工作，常常充當著“經濟警察”的角色，為企業(yè)的發(fā)展保駕護航，，所以企業(yè)的規(guī)�；l(fā)展需要有與之相適應的會計師事務所用相配套的服務以滿足其需求。從1998年開始，國際“四大”會計師事務所進入中國審計市場，以強有力的勢頭，占據了行業(yè)領頭的位置。在國際“四大”的相比之下，我國本土會計師事務所無論在規(guī)模上、業(yè)務上、服務上都顯得相形見絀，尤其是在為大型和特大型企業(yè)提供審計服務方面，更是毫無競爭力可談。近一階段，在有關部門對會計師事務所的規(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師事務所，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師品牌的樹立做出自己的貢獻。由此，對我國會計師事務所的規(guī)�；l(fā)展情況及出路進行研究，就體現(xiàn)出了重要的理論及現(xiàn)實意義。 本文將規(guī)范研究與實證研究相結合，對事務所規(guī)�；F(xiàn)狀及出路進行分析。首先，闡述了國內外有代表性的會計師事務所的發(fā)展歷程。其次，將現(xiàn)行會計師事務所評價指標進行整合，運用實證分析的方法對我國現(xiàn)行會計師事務所進行分析。再次，從兩方面剖析了我國會計師事務所規(guī)�；谋匾�，并提出規(guī)�；岸嘣慕M織發(fā)展路徑。在文章最后得出結論，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.
【學位授予單位】：黑龍江大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233

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