本文選題：天津市天梭會計師事務(wù)所　切入點：差異化戰(zhàn)略　出處：《天津商業(yè)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,隨著我國經(jīng)濟的快速發(fā)展,企業(yè)特別是中小企業(yè)對于專業(yè)服務(wù)的需求越來越多,小型會計師事務(wù)所的生存和發(fā)展問題也引起了政府的高度重視,采取了一系列的政策和措施鼓勵小型會計師事務(wù)所的發(fā)展。但是,目前,大多數(shù)的小型會計師事務(wù)所的生存和發(fā)展日趨艱難。 天津市天梭會計師事務(wù)所(普通合伙,以下簡稱天梭所)創(chuàng)建于2010年,現(xiàn)位于天津市北辰區(qū)京津公路雙發(fā)溫泉花園小區(qū)。天梭所目前具有天津市財政局與注冊會計師協(xié)會批準的執(zhí)行審計業(yè)務(wù)和驗資業(yè)務(wù)的資格,主要為天津市中小企業(yè)服務(wù),現(xiàn)有從業(yè)人員6名,其中注冊會計師5名；本科及以上學(xué)歷的從業(yè)人員為3名,占總?cè)藬?shù)的50%；60歲以上的從業(yè)人員為1名,40歲-60歲的人數(shù)為2名。建立初期主要靠為小企業(yè)審計賺取收入,隨著事務(wù)所的發(fā)展,逐漸增加了驗資、專項審計、管理咨詢等業(yè)務(wù)。2011年凈利潤約為40萬元,預(yù)計2012年凈利潤為70萬元。雖然利潤在不斷地增加,但生存和發(fā)展問題卻一直困擾著天梭所。 天梭所的生存問題主要是市場競爭激烈和執(zhí)業(yè)范圍單一導(dǎo)致的,發(fā)展問題則主要是由于人才結(jié)構(gòu)不合理,內(nèi)部治理結(jié)構(gòu)不完善,開展非審計業(yè)務(wù)遇到困難導(dǎo)致的。小型會計師事務(wù)所在激烈的競爭環(huán)境中往往處于劣勢地位,再加上執(zhí)業(yè)范圍的限制,根本無法與大中型會計師事務(wù)所抗衡；目前的從業(yè)人員中,大多數(shù)只能從事審計和驗資業(yè)務(wù),對于納稅籌劃、投資融資等業(yè)務(wù)不熟,無法有效的開展此類非審計業(yè)務(wù)；為了便于管理,提高效率,天梭所采用扁平式的治理模式,造成事務(wù)所質(zhì)量控制制度的不完善,削弱了事務(wù)所控制經(jīng)營風險的能力,也無法形成充滿活力的用人機制和科學(xué)的評估體系以留住優(yōu)秀人才,使得天梭所的發(fā)展日趨艱難。 本論文研究的主要目的,是通過對天梭所現(xiàn)狀的深入調(diào)查與剖析,找準市場定位,形成“差異化優(yōu)勢”,走可持續(xù)發(fā)展之路。本論文采用文獻研究法、案例分析法、系統(tǒng)分析法、SWOT分析法相結(jié)合的方式,分析小型會計師事務(wù)所發(fā)展的優(yōu)勢、劣勢、機會、挑戰(zhàn)等,將事務(wù)所發(fā)展戰(zhàn)略與內(nèi)部資源和外部環(huán)境相結(jié)合；通過對競爭戰(zhàn)略的分析,表明天梭所只有降低成本、采用集中性戰(zhàn)略、走差異化道路,才能提高市場占有率；在天梭所的發(fā)展中,融入營銷理論,把市場營銷策略應(yīng)用到會計師事務(wù)所的發(fā)展中,以市場為中心,以客戶需求為導(dǎo)向,采取必要的營銷手段,從而為天梭所制定出正確的發(fā)展戰(zhàn)略。 本論文研究的創(chuàng)新點在于,首先,通過運用SWOT分析法和差異化分析,結(jié)合國內(nèi)外研究現(xiàn)狀和作者在天梭所的學(xué)習和工作經(jīng)驗,按照“立足科學(xué)發(fā)展、著力自主創(chuàng)新、完善體制機制、促進社會和諧“的精神,探討小型會計師事務(wù)所在生存和發(fā)展中存在的問題和解決方法,充分發(fā)揮小型會計師事務(wù)所在全面建設(shè)小康社會進程中的重要作用；其次,將多渠道化戰(zhàn)略和差異化戰(zhàn)略融入到天梭所的發(fā)展中。多渠道發(fā)展戰(zhàn)略是指小型會計師事務(wù)所不能只定位于審計服務(wù)市場,還應(yīng)該根據(jù)自己的特殊優(yōu)勢擴大自己的業(yè)務(wù)范圍,同時,為了謀求更長遠的發(fā)展,事務(wù)所應(yīng)該通過合并與合作,加強與其他事務(wù)所之間的溝通交流。差異化戰(zhàn)略是指企業(yè)根據(jù)市場需求,將精力主要集中在符合自身資源條件和能力的某一領(lǐng)域,以謀求企業(yè)的不斷發(fā)展。一個企業(yè),從籌建到終結(jié)的整個生命周期內(nèi),大致可以分為三個階段：設(shè)立階段、發(fā)展階段和終結(jié)階段,在不同的階段,甚至是同一個階段,對會計師事務(wù)所的需求是多種多樣的,因此,作為一個小型會計師事務(wù)所,可以集中于一項或幾項具有有事的業(yè)務(wù)領(lǐng)域去開拓新業(yè)務(wù),避免過度競爭。本論文的觀點在于,天梭所可以通過合并或合作的方式,開拓以納稅籌劃為核心的非審計業(yè)務(wù)領(lǐng)域,細分服務(wù)市場,實施品牌戰(zhàn)略,打造非審計業(yè)務(wù)團隊,從而形成自己的核心競爭力。
[Abstract]:In recent years, with the rapid development of China's economy, enterprises especially small and medium-sized enterprises to demand more and more professional service, the survival and development of small accounting firms has also aroused the attention of the government, the development of a series of policies and measures to encourage small accounting firms. But, at present, the survival and development of small most of the accounting firms is becoming increasingly difficult.
Tianjin Tiansuo accounting firms (hereinafter referred to as general partnership, Tiansuo) was founded in 2010, is located in Beichen District of Tianjin Road Tianjin city shuangfa Spring Garden District. Tiansuo currently has the approval of the Tianjin Municipal Finance Bureau and the Institute of Certified Public Accountants auditing business and capital verification business qualifications, mainly for small and medium sized enterprises in Tianjin service. The existing 6 employees, including 5 certified public accountants; Bachelor degree or above of the employees is 3, accounting for 50% of the total number of employees over the age of 60; 1, the number of 40 -60 years old was 2. At the beginning of establishment period mainly rely on earn income for small enterprise audit, with the firm the development, gradually increase the capital verification, auditing, management consulting business.2011 annual net profit of about 400 thousand yuan, is expected in 2012 net profit of 700 thousand yuan. Although the profit is increasing, but the survival and development problem has always been a problem A Tissot.
The survival problems of Tiansuo is mainly to fierce market competition and the narrow scope of practice in the development of problems is mainly due to the unreasonable talent structure, imperfect internal governance structure, carry out the non audit business difficulties caused. Small firms are often at a disadvantage in the fierce competition, coupled with the limited scope of practice no, with large and medium-sized firms compete; current employees, most can only be engaged in auditing and verification business, for tax planning, investment and financing business, unable to carry out the non audit business; in order to facilitate the management, improve the efficiency of flat management mode adopted by Tissot, causing the firm quality control system not perfect, weaken the ability to control the business risk of the firm, can not form the evaluation mechanism and science is full of vitality System to retain talents, making the increasingly difficult development of Tiansuo.
The main purpose of this thesis is based on the current situation, Tissot's in-depth investigation and analysis, identify the market position, form a differential advantage, take the road of sustainable development. This paper uses the literature research method, case analysis method, system analysis method, SWOT analysis method, analysis of the development of small accounting firms the advantages, disadvantages, opportunities and challenges, the firm development strategy and internal resources and external environment combination; through the analysis of the competition strategy, that Tiansuo only to reduce costs, adopting centralized strategy, take the difference of the road, in order to increase the market share; in the development of Tiansuo, integrated marketing theory. Apply the marketing strategy to the accounting firm, to the market as the center, take the customer demand as the guidance, take the necessary means of marketing, so as to make the Tiansuo correct development strategy.
The innovative point of this paper is, firstly, by using the SWOT analysis method and difference analysis, combined with the present situation of the domestic and foreign research and the author in Tiansuo learning and work experience, in accordance with the "based on scientific development, focus on independent innovation, improve the institutional mechanisms to promote social harmony and the spirit of" to exist in the survival and development in the small firms' problems and solutions, give full play to the important role of small accounting firms in the process of building a well-off society; secondly, integrate multi channel strategy and differentiation strategy to the development of Tiansuo. Multi channel development strategy refers to small firms not only localize in the audit service market, also should their own advantage to expand its business scope, according to at the same time, in order to seek more long-term development, firms should through mergers and cooperation, strengthen and other things The communication between the. Differentiation strategy is that the enterprise according to the market demand, will be concentrated in an area with its own resources and ability, to seek the development of the enterprise. An enterprise, from the preparation to the end of the entire life cycle, can be roughly divided into three phases: the establishment, the development stage and the end stage. In different stages, and even the same stage, the accounting firm's needs are diverse, therefore, as a small firm, can be in one or several areas of business has something to develop new business, to avoid excessive competition. This paper points out is that Tiansuo can through the way of merger or cooperation, expanding the tax planning as the core business areas of non audit services market segments, the implementation of brand strategy, build the non audit business team, to form a self The core competitiveness of your own.

【學(xué)位授予單位】：天津商業(yè)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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