本文關(guān)鍵詞： 會(huì)計(jì)師事務(wù)所 品牌建設(shè) 規(guī)�；� 品牌溢價(jià) 審計(jì)收費(fèi)　出處：《南京理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,國(guó)際“四大”已經(jīng)成為會(huì)計(jì)師事務(wù)所品牌的代名詞,其雄厚的資本、完善的管理機(jī)制和其享譽(yù)世界的品牌聲譽(yù)使得其獲得了豐厚的審計(jì)收費(fèi)溢價(jià)。隨著中國(guó)加入WTO過渡期的結(jié)束,審計(jì)服務(wù)行業(yè)已經(jīng)全面對(duì)外開放,中國(guó)這龐大的審計(jì)市場(chǎng)成為獲得高額審計(jì)利潤(rùn)的寶地,國(guó)際“四大”依然還在不斷的通過合并、投資等方式擴(kuò)張中國(guó)審計(jì)市場(chǎng)。在這種國(guó)外事務(wù)所強(qiáng)有力的沖擊下,中國(guó)很有必要建立一批具備國(guó)際競(jìng)爭(zhēng)力、能夠和國(guó)際“四大”相抗衡的大型事務(wù)所,并帶動(dòng)整個(gè)本土?xí)?jì)師行業(yè)的發(fā)展和壯大。所以,自2000年起,我國(guó)本土?xí)?jì)師事務(wù)所在政府的引導(dǎo)和自發(fā)做大做強(qiáng)的形勢(shì)下,進(jìn)行了一次又一次的合并化浪潮。那么,這些本土?xí)?jì)師事務(wù)所的做大做強(qiáng)是否真正提升了他們的品牌價(jià)值呢?本文從理論上分析了事務(wù)所規(guī)�；推放平ㄔO(shè)之間關(guān)系,即事務(wù)所的規(guī)模和事務(wù)所的品牌溢價(jià)的關(guān)系。實(shí)證部分使用了09-11年滬深A(yù)股上市公司的相關(guān)數(shù)據(jù),先通過系統(tǒng)聚類分析法找出了本土?xí)?jì)師事務(wù)所的前“五大”,借鑒Simunic(1980)多元回歸模型研究了會(huì)計(jì)師事務(wù)所的規(guī)模和審計(jì)收費(fèi)之間關(guān)系,本文研究發(fā)現(xiàn),國(guó)際“四大”相對(duì)于本土“五大”溢價(jià)幅度為26.11%,本土“五大”相對(duì)于本土非“五大”溢價(jià)幅度為10.85%。本文還借鑒了服務(wù)行業(yè)樹立品牌的經(jīng)驗(yàn),為事務(wù)所的品牌建設(shè)提出了相關(guān)的政策性建議。
[Abstract]:In recent years, the international "big four" has become synonymous with the accounting firm brand, its abundant capital, improve management mechanism and its world-renowned brand reputation makes it get a substantial premium of audit fees. After the WTO transition period China joined the audit service industry has been fully opened, this huge Chinese the audit market audit to obtain high profits become the treasure, the international "big four" still continues through mergers, investment, expansion of China audit market. In the impact of foreign firms in China is very strong, it is necessary to establish a number of internationally competitive large firms and the international "big four" to compete., and promote the development of local accounting industry and growth. So, since 2000, the local accounting firms in China under the guidance of the government and the spontaneous bigger and stronger situation Next, for the merger tide again and again. So, these local accounting firms become bigger and stronger really enhance their brand value? This paper analyzes the relationship between firm size and brand building from theory, namely the firm size and business relationship between the brand premium. Empirical use the 09-11 data of Shanghai and Shenzhen A shares of listed companies, to find out the local accounting firms through the system cluster analysis before the "Big Five", from Simunic (1980) multiple regression model to study the relationship between auditor size and audit fees, this study found that, compared with the international "big four" local "Five" premium rate of 26.11%, compared to the local "Big Five" non local "Big Five" premium rate of 10.85%. the paper also draws on the service industry to establish brand experience for firms Brand building has put forward relevant policy recommendations.

【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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